Michigan's New State Historic Tax Credit Program

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

The application window to apply for 2022 State Historic Tax Credits is now open. Click on the button below to apply. Please note, SHPO is currently accepting applications for owner-occupied residential tax credits only. All credits for 2022 large commercial projects and small commercial projects have been reserved.

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To prepare for the application process, webinar recordings as well as an application overview video are available below. You can also preview the application questions for each part of the application:

Webinar Recordings

SHPO representatives provided an overview of the new State Historic Preservation Tax Credits in two separate webinars, which are available below.

Commercial Tax Credit Webinar

Residential Tax Credit Webinar

Program Parameters, Frequently Asked Questions and Application Attachments:

Application Overview