Michigan's New State Historic Tax Credit Program

2023 State Historic Preservation Tax Credit Application Background and Updates

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.

Owner occupied residential projects
Small commercial projects (up to $2 million)
Large commercial projects ($2 million and above)

Owner occupied residential applicants may apply for the 2023 state credit. The application will be available until all credits have been reserved, up to the program cap.

Small commercial applications were closed when it was expected that all 2023 credits would be committed. As of August 1, 2023, a limited amount of 2023 credits in this category have not yet been committed. Therefore, new Part 1 applications in this category are now being accepted. Applications and supplemental information are required to be submitted via courier so that delivery date and time can be tracked. When all credits for 2023 have been committed, it will be announced on the website and the application window will be closed. Any received applications in process will be reviewed and awarded priority numbers for 2024 credits if found to be eligible.

Due to the overwhelming number of applications received for the 2022 large commercial category credits and the 2-year eligibility of those applications, all large commercial credits have been committed and the application window will not reopen in 2023.

September 19, 2023 Tax Credit Webinar

Click the blue link below to review a webinar recording which discusses the application process and deadlines for the program.

State Tax Credit Webinar Recording

Your application for the State Historic Preservation Tax Credit

We strongly recommend that applicants download the relevant PDF documents below and open them in Adobe or another program before attempting to fill out any form fields.

Program Parameters:

Eligibility and Instructions to Apply:

Parts 1, 2, and 3 - Application Instructions

Applications are presently being accepted in the following categories:

Owner-occupied (Residential)
Small Commercial

Apply Today: 2023 State Historic Preservation Tax Credit Application:

Part 1 - Historic Significance Application Form

Additional application attachments, forms, and guidance:

More information on Michigan's State Historic Preservation Tax Credit

The following general requirements apply for State Historic Preservation 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.
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 Rehabilitation Tax Credit, but is a completely independent and separate application.

It is recommended that no project work take place until your application has been reviewed and approved.

Michigan's State Historic Tax Credit Program

2023 State Historic Preservation Tax Credit Application Background and Updates

Your application for the State Historic Preservation Tax Credit

More information on Michigan's State Historic Preservation Tax Credit