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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.
State Historic Preservation Tax Credits were enabled by Public Act 343 of 2020. This state credit will be available for both income-producing properties and private residences, and is coordinated through the Michigan State Historic Preservation Office. A limited amount of state tax credits are available in each calendar year. State Tax Credit reservations will be awarded on a first-come, first-serve basis each year. We recommend exploring this Frequently Asked Question document if you are interested in the new state historic tax credit program.
As of 5:00 p.m. on Tuesday, June 28, 2022, all credits for 2022 State Historic Tax Credit Program have been reserved and we are no longer accepting those applications. Thank you for your interest.
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. Click here to learn more about the Federal Historic Rehabilitation Tax Credit program.
Tax Credit Programs and Applications
To learn more about each tax credit program, select the appropriate link below