Historic Preservation Tax Credits

Federal Historic Rehabilitation Tax Credits

Federal Tax Incentives for Historic Buildings

The Federal historic tax incentives program is jointly administered by the National Park Service (NPS) and the Internal Revenue Service (IRS) in partnership with the State Historic Preservation Offices (SHPOs). In Michigan, the Michigan State Historic Preservation Office serves as an applicant's first point of contact for this program.

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Federal Historic Tax Credit Forms, Instructions, and Guidance

What to Know Before You Apply

A link to the National Park Service historic preservation tax incentives program web page that discusses what you should know before you apply for a Federal historic preservation tax credit.

Federal Tax Credits for Historic Properties

Information and background on the Federal Rehabilitation Tax Credits.

Federal Historic Preservation Tax Credit Application and Process

A three-part application is required to qualify for the 20% federal historic rehabilitation tax credit. Find the application and explore the process at this link.

Planning Successful Rehabilitation Projects

A link to the National Park Service web page to learn how to apply the Secretary of the Interior's Standards to common rehabilitation concerns, with additional guidance materials for specific preservation topics.

NPS Supplemental Information Guide

Supplemental information from the National Park Service that discusses photograph guidance, drawings, special documentation requirements, and fees relative to submitting a complete Federal Historic Preservation Certification Application.

Secretary of the Interior's Standards for Rehabilitation

A link to the National Park Service Technical Preservation Services web page for the Secretary of the Interior's Standards for Rehabilitation.

NPS Tax Incentives Home Page

A link to the National Park Service's Tax Incentives for Preserving Historic Properties website.