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As of August 15, 2023, all federal Historic Preservation Certification Applications must be submitted electronically. This includes new applications submitted to State Historic Preservation Offices (SHPOs) and materials submitted to the National Park Service in response to requests for additional information. This does not affect the application procedure for the Michigan Historic Preservation Tax Credit.
Historic buildings are tangible links with the past. They help give a community a sense of identity, stability and orientation. The federal and state governments encourage the preservation of historic buildings through various programs, including federal and state income tax incentives to support the rehabilitation of historic buildings.
While the requirements and materials needed to apply for each tax credit program are similar, the federal and state tax credit programs utilize two entirely separate and distinct applications and processes. Qualifying for one program does not guarantee automatic qualification for the other.
Click the appropriate box below to learn more about Historic Preservation Tax Credit programs.
Federal Historic Rehabilitation Tax Credits are offered by the National Park Service - Technical Preservation Services, but coordinated through each state's State Historic Preservation Office. The tax credit is only available to properties that will be used for a business or other income-producing purpose, and a "substantial" amount must be spent rehabilitating the historic building. Note that federal application forms dated February 26, 2021 will only be accepted through August 14, 2023. All applications submitted on or after August 15, 2023 must utilize new electric application submission. Learn more at this link.
As we work to recover and revitalize Michigan communities, Public Act 343 of 2020 was signed into law by Governor Whitmer on December 30, 2020 and established the new State Historic Tax Credit program. The State Historic Preservation Tax Credit (“State Credit”) will help support place-based projects while promoting the preservation of Michigan’s historic resources.
The following general requirements apply for State Historic Tax Credit consideration:
December 1, 2023 Update: The 2023 application round is now closed, and no new applications will be accepted. Applications for the Owner-Occupied and Small Commercial Credits will be re-opened on January 2, 2024. Due to overwhelming demand, the Large Commercial credits have filled a priority list for the allocation of 2024 tax credits. Therefore, the Large Commercial Tax Credit application will not be offered in 2024.
Tax Credit Programs and Applications
To learn more about each tax credit program, select the appropriate link below