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Michigan's State Historic Tax Credit Program
December 15, 2025 Update: The 2025 application round is now closed, and no new applications will be accepted. Owner Occupied residential applicants may apply for the 2026 state credit beginning January 2, 2026. The application will be available until all credits have been reserved, up to the program cap.
Applications and supplemental information are required to be submitted via courier so that delivery date and time can be tracked. When all credits for 2026 have been committed, it will be announced on this website, and the application window will be closed. Any received applications in process will be reviewed and awarded priority numbers for 2027 credits if found to be eligible.
Due to overwhelming demand, the Large and Small Commercial categories are expected to fill a priority list for the allocation of 2026 tax credits. Therefore, the Large and Small Commercial Tax Credit application will not be offered in 2026. Any changes will be announced on this website.
Review program eligibility, program rules, frequently asked questions, and find applications and instructions below.
Applications for the State Historic Preservation Tax Credit ("state credit") must fall into one of three categories. The availability of credits in each category will depend on the amount of credits already committed in each category within the calendar year.
Tax Credit Webinar
Click the blue link below to review a webinar recording which discusses the application process. Although recorded in late 2023, the information presented is still valid for the 2025-2026 application process.
State Tax Credit Webinar Recording
The following general requirements apply for State Historic Preservation Tax Credit consideration:
It is strongly recommended that you apply and receive approval prior to beginning work so that plans can be revised if needed to align with The Standards (see below).
Applying for the State Historic Tax Credit is a sequential three-part process. Once you have completed and submitted Part 1, if your project is found to be eligible, you will be provided with a Part 2 application.
We strongly recommend that applicants download and save the relevant PDF documents below and open them in Adobe or another program before attempting to fill out any form fields.
Please review the Program parameters:
What are "The Standards?"
To be eligible for the state credit, proposed work must be in compliance with the Secretary of the Interior's Standards for Rehabilitation. Commonly referred to as "The Standards," they are a set of 10 nationally-accepted and easy to understand concepts which preserve the historic features of a property during a rehabilitation project.
Eligibility and Instructions to Apply:
Parts 1, 2, and 3 - Application Instructions
State Historic Tax Credit Application Form:
2026 State Historic Tax Credit Part 1 Application form
2026 Submission NOTE: Applications must be delivered by courier or mailing service via a method that offers a tracking number and proof of delivery so that the order of receipt can be established. Hand delivered applications will not be accepted and will be refused. 2026 applications will not be accepted before January 2, 2026.
Additional application attachments, forms, and guidance:
