Michigan's New State Historic Tax Credit Program

Thank you for your interest in the State Historic Preservation Tax Credit. At this time, it is projected that all credits available for 2022 have been reserved, and the application period has now closed.

If you submitted an online application for the State Historic Preservation Tax Credit, you may have received an immediate response email from the State Historic Preservation Office (SHPO) indicating that we would respond to your application within 24-48 hours. We wish to apologize for that incorrect information.

Applications received are presently being considered by SHPO staff. We have had an overwhelming response to this new program and we will reach out by email with further information regarding individual application status and instructions for submitting supporting materials. We greatly appreciate your patience.

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 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:

A property must be listed in the National Register of Historic Places, the State Register of Historic Sites, or be in a local historic district, and either be individually listed or contribute to a listed district in order to be eligible for the State Credit.
The State Credit has a $5 million cap per calendar year, which will be divided as follows:

$2 million for commercial with expenses of $2 million or greater.
$2 million for commercial with expenses of less than $2 million.
$1 million total for owner occupied residential projects.

Credit reservations will be awarded on a first-come, first-serve basis.
A three-part application process is used to apply for the State Credit. It is similar to the parts used for the Federal Historic Rehbilitation Tax Credit, but is a completely independent and separate application.

2022 State Historic Tax Credit Application

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. Part 3 and Amendment applications will remain open indefinitely. We thank you for your interest.

Program Parameters, Frequently Asked Questions and Application Attachments:

Note: the documents below are from the 2022 Tax Credit Application cycle. Some documents may be revised ahead of the 2023 Tax Credit Application cycle.