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Free Grants, Low Interest Loans, and Tax

Credits to Renovate Historic Homes and Buildings


Towns across America are trying to preserve their heritage. Some are creating historic districts, others are planning celebration events for the town’s bicentennial. Even Economic Development agencies are setting aside funds to revive Main Street USA, often including monies to rehabilitate store fronts and infrastructure. Lil’ Lesko did a video to show us a program in Bellevue, Kentucky. The Historic Preservation Commission in the town offers a $500 matching grant to those interested in rehabilitating an historic home in the town. They also offer free workshops, a list of contractors who are familiar with working on older homes, as well as resources where people can go to purchase restoration products.

For more information on the Bellevue Kentucky program contact
Historic Preservation Commission,
City of Bellevue,
616 Poplar St., Bellevue,
KY 41073; 859-431-8866;
http://bellevueky.org/

Renovating an old house can be very time consuming and expensive. If only there were a way to get someone else to pay for all that time consuming work...well, there is, if you know where to look. About 20 states offer some kind of grant or loan program for individual homeowners who are renovating historic homes. Here are a few examples:
• Iowa offers matching grants for renovation projects
• Kansas offers up to $90,000 in matching grants for renovation
• South Carolina offers up to $25,000 in matching grants
• Maryland offers low interest loans for historic renovation
• Tennessee offers 50/50 matching grants for renovation
To qualify for these grant and loan programs, you often first need to have your house qualify for the National Register of Historic Places. This isn't as difficult as it might seem. Your house doesn't have to have national significance, such as at one time being George Washington's weekend retreat. It can have local historic or architectural significance to qualify for the National Register. It could be an early example of 18th century Greek Revival style—or have been owned at one time by a locally significant family. You'd be surprised how many older houses have some sort of local significance, and that might be just enough to qualify for these programs. Contact your State Office of Historic Preservation listed below for more information about how to get your property qualified for historic status.
Federal Tax Credits
If you happen to live in one of the 30 states that don't offer renovation grants to individual homeowners, you still may be able to qualify for some types of financial benefits. Under the Federal Tax Credit Program, individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during that renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership into that organization.

What this means is that if you renovate your house and use part of it to run your own business, like a gift shop, you may be able to receive a federal tax deduction of 20% of the renovation costs. If you spent $50,000 on renovations, that comes out to a $10,000 tax deduction on next year's taxes. Not bad. Not only would you get the benefit of writing off 20% of your renovation expenses, but you'll also be able to write off part of your mortgage as a business expense.

Nonprofits Get The Breaks
Starting up a nonprofit, or looking to relocate an existing one? Think of moving into an historic building in need of renovation. Most states offer nonprofits matching grant money and low interest loans to buy and renovate historic buildings. Yes, that's right — some states actually offer nonprofits money to buy historic buildings.
Check In Often
The availability of money for historic renovation changes from year to year, depending on the state in which you live. Just because your state isn't awarding grants or loans this year, they may change within the next year or two, so continue to check the resources. Don't forget that some states, like South Dakota and Iowa, allow renovating homeowners of historic places up to 8 years of not having to pay property taxes—in the long run that could be even better for you than getting grant money.
City and County Housing Departments
Your city or county may support an Historic Preservation office that gives out grants and loans like the one in Bellevue Kentucky. To locate your city or county housing department to inquire about historic preservation office go to http://www.govengine.com or contact your state Historic Preservation office from the list below.
Certified Local Governments
The Certified Local Government (CLG) Program offers recognition to local governments that through their own initiative have established local historic preservation programs. The goal of the program is to increase local preservation activities and link local governments with the nationwide preservation network made up of a variety of federal, state and local organizations. All Certified Local Governments are eligible for grants to assist in the implementation of local preservation programs. These grants can be used to finance a variety of preservation related activities including survey work, preparation of National Register nominations, education programs, publications, staff support, workshops and preservation events. Besides being eligible for grants, Certified Local Governments receive technical assistance and training from the State Historic Preservation Office about historic preservation. To locate a Certified Local Government Program near you, contact your State Historic Preservation Office from the list below. They usually have these programs listed on their website.
National Trust
National Trust Preservation Funds provide two types of assistance to nonprofit organizations and public agencies: matching grants for planning and educational efforts and intervention funds for preservation emergencies. They operate the National Trust Community Investment Corporation which makes equity investments in historic properties that are eligible for the 20% federal historic rehabilitation tax credit, as well as other tax credits. This is for large scale projects that will cost at least $6 million in development. The Small Deal Fund is the Tax Credit Capital LLC’s Small Deal Fund with invests in smaller historic rehabilitation projects. And the National Trust Loan Fund provides financial and technical resources to those interested in historic preservation to revitalize underserved and distressed communities.
The Johanna Favrot Fund for Historic Preservation provides nonprofit organizations and public agencies grants ranging from $2,500 to $10,000 for projects that contribute to the preservation or the recapture of an authentic sense of place. Individuals and for-profit businesses may apply only if the project for which funding is requested involves a National Historic Landmark. Funds may be used for professional advice, conferences, workshops and education programs.
The Cynthia Woods Mitchell Fund for Historic Interiors provides nonprofit organizations and public agencies grants ranging from $2,500 to $10,000 to assist in the preservation, restoration, and interpretation of historic interiors. Individuals and for-profit businesses may apply only if the project for which funding is requested involves a National Historic Landmark. Funds may be used for professional expertise, print and video communications materials, and education programs. For more information on the funding options contact
National Trust for Historic Preservation,
1785 Massachusetts Ave.,
NW, Washington, DC 20036; 202-588-6000; 800-944-6847;
http://www.preservationnation.org/resources/find-funding/

They also have a listing of statewide and local partners who are experts in historic preservation and can help you and/or your organization learn more about historic preservation activities and funding opportunities. Check it out at http://www.preservationnation.org/about-us/partners/statewide-local-partners/Partners-Contact-List-08_0806.pdf
Live In A Country Home For Free
When driving on country roads or hiking in the woods, people often stumble upon abandoned homes. Some of these houses are on park land and owned by the State. But often states do not have the funds to repair and maintain the homes. That is where the idea for a Resident-Curatorship Program was born. Private citizens can sometimes enter into a lease agreement with a state to restore the historic property and maintain it in good condition in exchange for living in the property in a lifetime leasehold. That means no mortgage payment and no property taxes, but you must have the funds to restore the home. Because resident-curators do not own the property, they can't use the property as security for improvement loans. Often states will allow the property to be used for commercial purposes if it does not conflict with the mission of the state's public lands. Some have been used for country inns, restaurants, and more with the state sometimes taking a modest percentage of gross proceeds. Resident-Curator programs have been established in Massachusetts (http://www.mass.gov/dcr/stewardship/curator/index.htm), Maryland (http://www.dnr.state.md.us/land/rcs/index.asp), and Delaware (http://www.destateparks.com/
curator/index.asp
). Pennsylvania is in discussion on the program. To learn more about the program or to see if your state may offer this service contact your state Department of Natural Resources which can found at www.govengine.com or the State Historic Preservation Office at: http://www.nps.gov/history/nr/shpolist.htm

State Contacts

Alabama
Alta Cassady
State Historic Preservation Officer
Alabama Historical Commission
468 South Perry
Montgomery, AL 36104
334-242-3184
Fax: 334-240-3477
www.preserveala.org
Email: acassady@mail.preserveala.org

There are no state grant funds available to individual homeowners. However, owners of commercial property listed in the National Register of Historic Places are eligible for a 50% reduction in property taxes. Nonprofits, local government, and universities are eligible to apply for the Alabama Cultural Resources Preservation Trust Fund, a 50/50 matching grant program. Eligible funding categories include survey and registration, education and public awareness, planning for historic rehabilitation, and planning archaeological project and eligible projects are those that encourage good community preservation. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on eligible expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership.

Alabama
Alabama Historical Commission
468 South Perry Street
Montgomery, Alabama   36104
334-242-3184
http://www.preserveala.org/

Currently, there are no tax incentives for owner-occupied historic homes. State and Federal tax incentives are available to taxpayers who own historic buildings and use them for income-producing purposes. In Alabama, commercial historic buildings and sites can be assessed for ad valorem purposes at 10% instead of the usual 20%.  Complete an application for your historic building, submit the application to the Alabama Historical Commission, and take the certified application to your tax assessor for the property tax reduction. A federal rehabilitation tax incentive allows a federal income tax credit for 20% of the amount spent to rehabilitate income-producing historic buildings.  Buildings must be listed in the National Register of Historic Places and must be income-producing to the owner.  The rehabilitation costs must be substantial, which means that rehab expenses exceed the adjusted basis of the property.  The rehabilitation must follow Rehabilitation Standards that protect the historic character and historic materials that make up the building.  Plans for the project must be approved ahead of time by the National Park Service.  The Alabama Historical Commission helps owners through a three-part application process with the National Park Service. 
Alaska
Judith Bittner
State Historic Preservation Officer
Alaska Department of Natural Resources
Office of History and Archeology
550 West 7th Avenue, Suite 1310
Anchorage, AK 99501-3565
907-269-8721
Fax: 907-269-8908
http://www.dnr.state.ak.us/parks/oha/index.htm Email: oha@alaska.net

There are no funding programs available to individual property owners. Communities can become eligible for matching grant funds for historic preservation activities through Alaska's Historic Preservation Program. In order to qualify, the community must first become a Certified Local Government. As such, they can share in the 10% of federal funds that are passed on to the State Historic Preservation Office. The Federal Tax Rehabilitation Tax Credit is also available, it offers a 20% tax credit on money spent on an eligible rehabilitation of an income producing building that will be used for commercial or industrial purposes. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify.
Arizona
Joe Roth
State Historic Preservation Officer
Arizona State Parks
1300 West Washington
Phoenix, AZ 85007
602-542-4009
Fax: 602-542-4180
www.pr.state.az.us
Email: jroth@pr.state.az.us

Although $1.7 million is available in historical renovation grants, funds are not directly awarded to individual property owners. Homeowners must have the support of a sponsoring agency to apply for funding. This may include a certified local government, nonprofit organization, Indian tribe, or a national register listed district or educational institution. Matching funds of 40% are usually required. The office also administers the Federal Investment Tax Credit Program. Through this program, individuals receive a 20% tax credit on expenses they incurred while rehabilitating an income producing building that will be used for commercial or industrial purposes. There is also a State property tax reduction program for non-income producing properties and a State property tax incentive program for commercial or industrial properties. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. The State Historic Property Tax (SPT) program offers a substantial reduction in the state property tax assessment for eligible owners. This fifteen-year agreement requires maintenance of the property according to federal and Arizona State Parks Board standards and limited to property used for non-income producing activities. In order to qualify for the SPT program, the property must be listed on the National Register of Historic Places either individually or as a contributor to a historic district. The program is managed by the State Historic Preservation Office (SHPO) in conjunction with Arizona's county assessor's offices. The SHPO determines program eligibility and monitors property maintenance, and the county assessor enacts tax classification changes, manages issues of property value, and tax calculation. The SPT program reduces the property taxes between 35-45%. (The exact figure is dependent on special assessments which are specific to your area. Questions regarding the amount of the reduction should be directed to the county assessor’s office.) As a condition of the reduced tax rate, the owner enters into a 15-year agreement with the state, consenting to maintain their property and to preserve the integrity of its historic features, materials, appearance, workmanship, and environment. If an owner plans to do any work on the property that will impact its public appearance, the SHPO must be contacted for review and comment or approval prior to project implementation.

Arkansas
Cathie Matthews
State Historic Preservation Officer
Suite 1500 Tower Buildings
323 Center Street
Little Rock, AR 72201
501-324-9880
Fax: 501-324-9184
www.arkansaspreservation.org
Email: info@arkansaspreservation.org

Owners of historic homes can apply for a 1:2 matching grant from the Historic Preservation Restoration Program (up to $10,000). The property must be listed on the Arkansas Register of Historic Places and if the grant will make it eligible for the National Register of Historic Places, the owner must follow through with the listing. The Federal Rehabilitation Tax Credit Program offers a 20% tax credit to individuals who have spent money rehabilitating an income producing building to be used for commercial, industrial, or residential rental purposes. Federal tax deductions can be gained through the donation of a conservation easement of a historic structure. Buildings must be listed on the National Register of Historic Places to qualify for either of these benefits. The Arkansas city governments that participate in the Certified Local Government (CLG) program are eligible for federal pass-through grants. These funds can be used for local historic preservation projects which include the rehabilitation of local historic structures. Individuals that are currently renovating or considering a renovation can receive technical assistance. The agency will provide on-site visits, consultations, and explanations. While cemeteries are not generally included in the National Register of Historic Places, they can be eligible under some circumstances. The Cemetery Preservation Program will consider assistance to those cemeteries where there are a significant amount of older markers and where the graves contain people of historic importance, or if there is a distinctive design feature.

California
Dr. Knox Mellon
Acting State Historic Preservation Officer
Office of Historic Preservation
Department of Parks and Recreation
P.O. Box 942896
Sacramento, CA 94296-0001
916-653-6624
Fax: 916-653-9824
http://ohp.parks.ca.gov
Email: calshpo@ohp.parks.ca.gov

There are occasionally state grants available to nonprofit organizations, local governments, and educational organizations. Various cities in California are Certified Local Governments. As such, they are eligible for 10% of the federal funds given to this agency. That money is used for historic preservation activities in each of their communities. The Mills Act provides property tax relief for owners of historic buildings. If the owner pledges to rehabilitate and maintain the historical and architectural character of their building, for a 10-year period they may receive a property tax savings of around 50%. This is not a state program, it is adopted by city and county governments. Another program the agency administers is the Federal Historic Preservation Tax Incentive program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership.
Colorado
Georgianna Contiguglia
State Historic Preservation Officer
Colorado Historical Society
1300 Broadway
Denver, CO 80203
303-866-3395
Fax: 303-866-2711
www.coloradohistory-oahp.org

The State Historical Fund awards grants to public and nonprofit entities. Individuals can obtain funding if they find a public or nonprofit organization to apply for and administer funds on their behalf. Eligible categories include acquisition and development, education, and survey and planning projects. Funding is divided into four types: 1) General Grant: Competitive grants from $10,000 or less to multi-year grants; 2) Preservation Initiative Grants: No dollar amount specified; 3) Historic Structure Assessment Grants: Non-competitive grants of $10,000 or less whose purpose is to prepare a historic building for assessment; 4) Emergency Grants: Non-competitive grants that generally do not exceed $10,000 for historic properties in danger of being destroyed or seriously damaged. The agency also administers the Colorado Historic Preservation Income Tax Credit. Approved preservation/ rehabilitation projects that cost more than $5,000 and are completed within a 24 month period can receive a 20% credit on state income taxes. Properties must be over 50 years old and listed on the State Register of Historic Places or be landmarked by a Certified Local Government. Another tax savings can be attained through the donation of a preservation easement to this agency. The property must be listed on the National or State Registers of Historic Places to be eligible. There is also the Federal Rehabilitation Tax Credit Program. This is a 20% tax credit on the expenses incurred during the renovation of an income producing building that is used for commercial or industrial purposes. The building must be listed on the National Register of Historic Places or be eligible for a membership.
Connecticut
John W. Shannahan
State Historic Preservation Officer
Connecticut Historical Commission
59 South Prospect Street
Hartford, CT 06106
860-566-3005
Fax: 860-566-5078
http://www.cultureandtourism.org/cct/cwp
/view.asp?a=2127&q=302272&CCTNAV_GID=1656

Email: cthist@neca.com

There are no state grants or loans for homeowner's renovation projects at this time. There is a state tax incentive program, but it is only available to corporations that purchase homes in certain census tracts. The Connecticut Historic Homes Rehabilitation Tax Credit program is designed to encourage new homeownership and to assist existing homeowners in maintaining or renovating their property. The program: allows allocation of up to $3 million per state fiscal year in corporate tax credits. Corporations may qualify if providing funds in the form of cash -- purchase of the tax credits -- or loans where the value of the tax credit is used to reduce the amount owing on the loan.; provides a thirty percent tax credit, up to $30,000 per dwelling unit, for the rehabilitation of 1-4 family buildings. After completion of rehabilitation work, one unit must be owner-occupied for a period of five years; requires a minimum of $25,000 in qualified rehabilitation expenditures to qualify; requires that the building be listed on the National or State Register of Historic Places and located in a targeted area to be eligible. There is however, the Federal Rehabilitation Tax Credit Program. This is a 20% tax credit on the expenses incurred during the renovation of an income producing building that is used for commercial or industrial purposes. The building must be listed on the National Register of Historic Places or be eligible for a membership. Another program available is the federally funded program called the Certified Local Government Program. The CLG's receive 10% of the funds passed on to the Historical Commission to be used for local restoration projects.
Delaware
Daniel R. Griffith
State Historic Preservation Officer
Division of Historical and Cultural Affairs
Hall of Records
P.O. Box 1401
406 Otis Drive
Dover, DE 19901
302-739-5313
Fax: 302-739-6711
http://history.delaware.gov/
Email: dgriffith@state.de.us

There are no funding programs available to individuals. There are tax credits which are equal to a percentage of the cost of the rehabilitation: 20% for income producing buildings; 30% for owner occupies, residential buildings; and an additional 10% for low-income housing projects. The office does administer the Federal Rehabilitation Tax Credit Program. Through this program individuals receive a 20% tax credit on expenses they incurred while rehabilitating a commercial or industrial building. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. The Certified Local Government Program is a federally funded program. The CLG's receive 10% of the funds passed on to the Department of Consumer and Regulatory Affairs to be used for local restoration projects.
District of Columbia
David Maloney, Deputy SHPO
Historic Preservation Division
801 N. Capitol St., NE, 3rd Floor
Washington, DC 20002
202-741-5248
Fax: 202-535-2497
http://www.planning.dc.gov/planning/cwp/view,a,1284,q,570741,planningNav_GID,1706,planningNav,|33515|.asp

The Targeted Historic Preservation Assistance Amendment Act of 2006 creates a new financial incentive to help qualified low- and moderate-income homeowners in 12 historic districts pay for certified rehabilitation work. The grants are available for exterior repairs, rehabilitation, and structural work on historic properties in the following districts: Anacostia, Blagden Alley/Naylor Court, Capitol Hill, Fourteenth Street, LeDroit Park, Mount Pleasant, Mount Vernon Square, Mount Vernon Triangle, Shaw, Strivers' Section, U Street, and Takoma Park. Work affecting public elevations of a building which make an appreciable difference in the appearance of a property is encouraged.  The maximum grant allowable is $25,000 per household, except in Anacostia where the maximum grant is $35,000. The agency does administer the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership. A federally funded program is the Certified Local Government Program. The CLG's receive 10% of the funds passed on to the Department of Consumer and Regulatory Affairs to be used for local restoration projects.
Florida
Dr. Janet Snyder Matthews
State Historic Preservation Officer
Division of Historical Resources
Department of State
R.A. Gary Building, Room 305
500 S. Bronaugh Street
Tallahassee, FL 32399-0250
850-245-6300
Fax: 850-488-3353
http://www.flheritage.com/grants/preservation/

State agencies, units of local government, and nonprofit organizations are eligible to submit applications and compete for funding. Funding categories include acquisition and development, survey and planning and community education. In general, grants will provide 50/50 matching assistance. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership. Another federal program is the Certified Local Government Program. With this, the CLG's receive 10% of the funds passed on to the Division of Historical Resources to be used for local restoration projects.
Georgia
Ray Luce
State Historic Preservation Officer
156 Trinity Avenue, SW, Suite 101
Atlanta, GA 30303-3600
404-656-2840
Fax: 404-651-8739
http://hpd.dnr.state.ga.us/

There are no state grant programs available to home owners. However, this office does administer two federal and one state tax incentive programs. The Federal Rehabilitation Tax Credit Program allows for a 20% tax credit on expenses incurred while rehabilitating an income producing building used for commercial or industrial purposes. The Historic Preservation State Tax Incentive Program offers an 8 year freeze on property tax assessments when a substantial rehabilitation has been done on an individual or business property. There is also a Charitable Contribution Deduction that gives a one time tax deduction to the owner of a historic property that donates a conservation easement. For all of these programs the building must be listed in the National Register of Historic Places or be eligible for membership, and have approval for the project to qualify. There are also cities that are Certified Local Governments in Georgia. Those cities are eligible for a portion of the federal funding to be used for their communities’ historic preservation projects and technical assistance. The Georgia Heritage Grant Program offers matching funds on a statewide competitive basis to local governments and nonprofit organizations for the preservation of Georgia Register and National Register-eligible historic properties. The Georgia State Income Tax Credit Program for Rehabilitated Historic Property allows eligible participants to apply for a state income tax credit equal to 10%, 15%, or 20% of rehabilitation cost up to $5,000, depending on the building type and use.
Hawaii
Don Hibbard
Department of Land and Natural Resources
State Historic Preservation Division
Kakuhihewa Building
601 Kamokila Boulevard, Suite 555
P.O. Box 621
Honolulu, HI 96809
808-692-8015
Fax: 808-692-8020
http://hawaii.gov/dlnr/hpd/
Email: dlnr@exec.state.hi.us

A state grant program provides funding, if funds are available, to local and county governments, nonprofit organizations and responsible corporations and individuals. These are 50/50 matching grants, although there are rarely funds for historic property renovation. The agency also administers the Federal Rehabilitation Tax Credit Program Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, building must be listed on the National Register of Historic Places or be eligible for membership. There is also a property tax exemption available to individuals who won homes listed on the Historic Register. Local county tax offices can provide information and materials. A local government that is deemed a Certified Local Government becomes eligible for federal funding to fund historic renovation projects and technical assistance.
Idaho
Steve Guerber
State Historic Preservation Officer
Idaho State Historical Society
1109 Main Street, Suite 250
Boise, ID 83702-5640
208-334-2682/3847
Fax: 208-334-2774
www.idahohistory.net

There are no funding programs available to individuals in Idaho. However, this office does administer the Federal Tax Credit Program. Through this program individuals receive a 20% tax credit on expenses they incurred while rehabilitating a building used for commercial or industrial purposes. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. They also have the Certified Local Government Program in which CLG's receive 10% of the federal funds passed on to the Historical Society in the form of matching grants. The funds are used for local preservation projects in the CLG's community.
Illinois
William Wheeler, SHPO
State Historic Preservation Agency
1 Old State Capitol Plaza
Springfield, IL 62701-1512
217-785-4512
TDD: 217-524-7128
Fax: 217-524-7525
www.state.il.us/HPA
Email: historicpreservation@yahoo.com

Homeowners must have a sponsoring agency to apply for state grant funding. Sponsoring agencies include nonprofit organizations or Certified Local Governments. The agency administers the Federal Tax Credit Program. Individuals who have rehabilitated a building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses that were incurred. Another tax incentive program for owner-occupied residences is the State Property Tax Assessment Freeze. When at least 25% of the fair market value of the property is spent on a rehabilitation project, the owner can receive a freeze of the assessed valuation of the property at the pre-rehabilitation level for 8 years. After that time, the assessed value will increase in quarter increments for 4 years. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. They also have the Certified Local Government program. With this, a CLG will receive 10% of the federal funds given to the Historic Preservation Agency to be used for historic preservation of their community.
Indiana
Larry D. Macklin, Director, DNR
Division of Historic Preservation & Archaeology
402 Washington Street, Room W274
Indiana Government Center South
Indianapolis, IN 46204
317-232-1646
Fax: 317-232-0693
www.in.gov/dnr/historic
Email: dhpa@dnr.state.in.us

Grants are available to public agencies, nonprofit organizations with a ceiling up to $30,000. These are 50/50 matching grants. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for funding, the building must be listed on the National Register of Historic Places or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. Income tax credits are the principal governmental subsidy available for privately owned and funded historic preservation activities. Both the federal government and the state of Indiana offer a Rehabilitation Investment Tax Credit (RITC) equaling 20% of rehabilitation costs for qualified work at income-producing properties that are certified historic buildings. A net subsidy equaling 40% of qualified rehabilitation costs may be yielded by participation in both programs. Eligible properties include commercial buildings, factories, or even old houses but they must be income producing, such as rental properties. Owner-occupied private residences are eligible only for the Indiana Residential Historic Rehabilitation Credit (RHRC). The Residential Historic Rehabilitation Credit is available to Indiana State Income taxpayers who undertake certified rehabilitations of historic buildings that are principally used and occupied by a taxpayer as that taxpayer's residence. The State incentive allows a taxpayer to claim a State Income Tax credit for 20% of the total qualified rehabilitation or preservation cost of a project. The Division of Historic Preservation and Archaeology, Indiana Department of Natural Resources administers the program.
Iowa
Anita Walker
State Historic Preservation Officer
State Historical Society of Iowa
Capitol Complex
600 E. Locust Street
Des Moines, IA 50319
515-281-5111
Fax: 515-242-6498
www.iowahistory.org/preservation/
Email: anita.walker@dca.state.ia.us

The Historic Resource Development Program offers matching grants for work on historic properties, museums and their collections, and documentary collections. The program is open to individuals, nonprofit organizations, Certified Local Governments, businesses, state agencies, school districts and Native American tribes. There is another matching grant available to nonprofits, government bodies and Indian Tribes. For both the buildings must be listed on the National Register of Historic Places or be reviewed by the State Preservation Office to determine eligibility. Local government agencies that become Certified Local Governments receive federal matching grants to fund local preservation planning activities in their communities. This agency also offers a state tax incentive for substantial rehabilitation. This is a combination of a 4-year exemption from any increase of property valuation because of the project and 4 years of decreasing exemptions. Buildings must be evaluated as eligible for membership on the National Register of Historic Places. There is a Federal Rehabilitation Tax Credit Program for rehabilitated income producing buildings used for industrial or commercial purposes. They will receive a 20% tax credit for approved renovations to the buildings. The property must be listed on the National Register of Historic Places or be eligible for membership to participate in the program.
Kansas
Mary R. Allman
State Historic Preservation Officer
Kansas State Historical Society
6425 SW Sixth Avenue
Topeka, KS 66615-1099
785-272-8681
TTY: 785-272-8683
Fax: 785-272-8682
http://www.kshs.org/resource/taxcredits.htm
Email: rpowers@kshs.org

Nonprofit organizations, city or county governments, or individuals may apply for the Heritage Trust Fund Program, an annual grant with a funding ceiling of $90,000. This is a matching grant with 80% provided in grant money and a 20% cash match required on the part of the recipient. The deadline for applications is in February. Eligible properties must be listed on national or state registers of historic places. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for funding, the building must be listed on the National Register of Historic Places or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. The Kansas State Tax Credit is equal to 25% of qualifying expenses incurred during a qualified project on a qualified building. Buildings must be qualified historic structures. Qualified buildings are those that have been listed on the National Register of Historic Places, the Register of Historic Kansas Places, or have been deemed contributors to a National or State Register Historic District. Projects that qualify and are approved by the National Park Service for the 20% Federal Tax Credit will also qualify for the Kansas State Tax Credit. Building may be either income-producing or non income-producing. Private residences do qualify for the State Tax Credit. Project expenses must exceed $5,000. You may combine smaller projects in order to exceed the minimum requirement.
Kentucky
David Morgan, Director, SHPO
Kentucky Heritage Council
300 Washington Street
Frankfort, KY 40601
502-564-7005
Fax: 502-564-5820
http://heritage.ky.gov/
Email: dmorgan@mail.state.ky.us

The State Restoration Grant Program that is available to all owners of historic properties, including individuals. However, nonprofit organizations and government agencies that restore structures for public use generally take precedence. It is a 50/50 matching grant. They have an African American Heritage Grant Program that has funding for projects relating to African American sites. The grants are sometimes used for building restoration, otherwise, it is for research and exhibits. The agency also administers the Federal Tax Credit Program from which individuals may benefit. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for the credit, buildings must be listed on the National Register of Historic Places or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. Kentucky Historic Preservation Tax Credit is for individuals and non-profits and 30% of qualified rehabilitation expenses is offered as a state tax credit for owner-occupied residential properties.  A minimum investment of $20,000 is required, with the total credit not to exceed $60,000. 20% of qualified rehabilitation expenses is available for all other properties, requiring a minimum investment of $20,000 or the adjusted basis, whichever is greater.  The total credit for a project must not exceed $400,000. "Other" properties include commercial and industrial buildings, income-producing properties, historic landscapes and properties owned by governments and non-profit organizations.
Louisiana

Laurel Wyckoff
State Historic Preservation Officer
Department of Culture, Recreation & Tourism
Division of Historic Preservation
P.O. Box 44247
Baton Rouge, LA 70804-4247
225-342-8200
Fax: 225-342-8173
http://www.crt.state.la.us/hp/

Louisiana homeowners may qualify for up to a 25% tax credit against their Individual State income taxes when they rehabilitate their historic or blighted home. The residential credit is capped at $25,000 per project. They may also however, apply to a Certified Local Government for renovation funding. The CLG's receive a portion of the federal funds given to the Division of Historic Preservation to be used for renovation programs in their communities. These are generally matching grants. There is also a 25% rehabilitation credit for income-producing properties in downtown development districts. The agency does administer the Federal Preservation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. They also have the Restoration Tax Abatement Program available for business and owner occupied properties that are going to improve, renovate, or create an addition on their buildings. The program creates a freeze on the assessed value and property taxes at the re-improvement level for 5 years. That can be renewed for an additional 5 years in many parishes. This state program can be used in addition to the Federal Tax Credit Program. To be eligible for funding, the building must be listed on the National Register of Historic Places or be eligible for membership.
Maine
Earle G. Shettleworth, Jr.
State Historic Preservation Officer
Maine Historic Preservation Commission
55 Capitol Street
State House Station 65
Augusta, ME 04333-0065
207-287-2132
Fax: 207-287-2335
www.state.me.us/mhpc
Email: earle.shettleworth@state.me.us

At present, federal and state funding is not available to individual property owners. The agency does administer the Federal Historic Preservation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for funding, the building must be a certified historic structure. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. The Commission will be awarding matching grants through the New Century Community Program for the restoration of historic buildings and structures. Eligible projects are those that involve the restoration of buildings or structures that are listed in or that are scheduled to be nominated for listing in the National Register of Historic Places, and that are owned by public agencies or non-profit institutions. In response to the ever increasing loss of historic agricultural buildings across the state of Maine, the Commission sets aside a portion of its New Century Community Program allocation for preservation grants to privately owned historic barns and related agricultural outbuildings such as silos, equipment sheds, ice houses and smoke sheds. The aim of the Historic Barn Preservation Grant program is to help private barn owners undertake repair or stabilization of their historic barns.   The competitively awarded matching grants are specifically for those barns or agricultural properties that are listed in, or eligible for listing in, the National Register of Historic Places.
Maryland
Rodney Little
State Historic Preservation Officer
Maryland Historical Trust
100 Community Place, 3rd Floor
Crownsville, MD 21032-2023
410-514-7600
Fax: 410-514-7678
www.marylandhistoricaltrust.net
Email: mdshpo@ari.net

There is a loan and a grant program available to individuals for projects to acquire, rehabilitate or restore eligible properties. The Historic Preservation Grant Fund has awards of $50,000 per year, per project. In order to participate in this program, the owner must give a perpetual historic preservation easement to the Trust before receiving any funds. The Historic Preservation Loan Fund is a low interest loan. They are available on a first come, first serve basis. A perpetual historic preservation easement must be conveyed for this program also. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for funding, the building must be listed on the National Register of Historic Places or be eligible for membership. The state tax incentive program is the Heritage Preservation Tax Credit Program. The owner of a certified heritage structure can receive a tax credit equal to 25% of the qualified capital costs of the rehabilitation project. It also includes a mortgage credit certificate option. With this, a property owner can choose to transfer the credit to his/her mortgage lender for a reduction in the principal amount or interest rate of the loan. There is also a Certified Local Government Program where those local governments receive a portion of the federal funds given to the Historical Division for historic preservation programs.
Massachusetts
Cara Metz
State Historic Preservation Officer
Massachusetts Historical Commission
220 Morrissey Boulevard
Boston, MA 02125-3314
617-727-8470
TDD: 800-392-6090
Fax: 617-727-5128
www.state.ma.us/sec/mhc
Email: cara.metz@sec.state.ma.us

At present, state grants are not available to individual property owners. The Massachusetts Preservation Projects Fund will provide approximately $9 million in matching grants over the next 3 years available to municipalities and nonprofits. Money will be used to support the preservation and maintenance of properties and sites listed in the State Register of Historic Places. Eligible categories will include pre-development, development and acquisition projects. Request for pre-development costs range from $5,000 to $30,000; requests for development or acquisition projects can range from $7,500 to $100,000. Local governments that become Certified Local Governments will receive 10 % of the federal funds given to the Historical Commission for renovation projects in their communities. Individual property owners may benefit from the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for funding, the building must be listed on the National Register of Historic Places or be eligible for membership. The Massachusetts Historic Rehabilitation Tax Credit is an exciting addition. Under the program a certified rehabilitation project on an income-producing property is eligible to receive up to 20% of the cost of certified rehabilitation expenditures in state tax credits.
Michigan
Brian Conway
State Historic Preservation Office
Michigan Historical Center
Box 30740
Department of History, Arts and Libraries
702 W. Kalamazoo St.
Lansing, MI 48909
517-373-1630
Fax: 517-373-1630
http://www.michigan.gov/hpcredit
Email: preservation@sos.state.mi.us

State grants are not available to individual property owners. The agency does, however, administer the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. There is also the Michigan Historic Preservation Tax Incentive. This is an income tax credit of up to 25% for owners of an historic home that are going to start a rehabilitation project. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership. There is a federal funding program for Certified Local Governments. They receive 10% of the State Historical Center's federal appropriation in the form of matching grants. These funds are used for local preservation projects in the CLG's community.
Minnesota
Nina Archabal
State Historic Preservation Officer
Minnesota Historical Society
345 West Kellogg Boulevard
St. Paul, MN 55102-1906
651-296-6126
Fax: 651-296-1004
www.mnhs.org

There is no state funding program available to individual property owners. The agency does, however, offer technical advice concerning restoration projects. They do administer a Federal Rehabilitation Tax Credit Program to individuals that have rehabilitated an income producing building. The credit is for 20% of eligible expenses incurred during renovation and the building must be used for commercial or industrial purposes. In order to be eligible, the building must be listed on the National Register of Historic Places, or be eligible for membership. They also have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. Some of Minnesota’s 50 municipalities with heritage preservation commissions operate local revolving funds or low-interest loan programs for historic preservation and provide rehabilitation design assistance.
Mississippi
Elbert Hilliard
State Historic Preservation Officer
Mississippi Department of Archives and History
618 East Pearl Street
Jackson, MS 39201
Mailing Address:
P.O. Box 571
Jackson, MS 39205-0571
601-359-6940
Fax: 601-359-6975
http://mdah.state.ms.us/
Email: msshpo@mdah.state.ms.us

They do have a pending program called the Mississippi Landmark Program. If a property is designated as a Landmark it can be eligible for funding, however, it is not clear if individual property owners will be able to benefit from the grants. They do have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. They also administer a Federal Rehabilitation Tax Credit Program to individuals that have rehabilitated an income producing building. The credit is for 20% of eligible expenses incurred during renovation and the building must be used for commercial or industrial purposes. In order to be eligible, the building must be listed on the National Register of Historic Places, or be eligible for membership. The State of Mississippi offers a 25% credit for the rehabilitation of historic structures used for residential or business purposes. Properties qualifying for the 20% federal preservation tax credit automatically qualify for the state tax credit.
Missouri
Stephen Mahfood
State Historic Preservation Officer
State Department of Natural Resources
Division of State Parks
205 Jefferson
P.O. Box 176
Jefferson City, MO 65102
573-751-4422
Fax: 573-751-7627
www.dnr.state.mo.us/shpo/homepage.htm

The Historic Preservation Fund Grant is a federal 60/40 matching grant that is open to individuals, state agencies, municipal governments, incorporated organizations,  nonprofits and educational institutions. The eligible activities for funding are survey, National Register, predevelopment, development and planning. These activities must be directly related to the protection of historical or architectural resources, among other things. The recipient of the grant must fund the entire project and then receive a reimbursement up to the total amount of the grant. The agency also administers the Federal Tax Credit Program. It offers a 20% tax credit on money spent on approved rehabilitation of an income producing building that will be used for commercial or industrial purposes. There is a state investment tax credit for 25% of qualified rehabilitation efforts. Homeowners as well as developers of income producing buildings can qualify for this credit and it can be used in combination with the federal credit for owners of eligible buildings. The Certified Local Government is a federal program administered through local communities. The CLG's receive 10% of the federal funds passed on to the Historical Division to be used for local renovation projects. Missouri law provides an investment tax credit equal to 25 percent of approved costs associated with qualified rehabilitation. Homeowners as well as commercial developers can qualify for the state credit.
Montana
Mark Baumler, Program Manager
State Historic Preservation Office
1410 8th Avenue
P.O. Box 201202
Helena, MT 59620-1202
406-444-7717
Fax: 406-444-6575
www.his.state.mt.us/
Email: mbaumler@state.mt.us

There is not any funding available for individual homeowners. The Certified Local Government Program is a federal program administered through local communities. The CLG's receive 10% of the federal funds passed on to the Historical Division to be used for local renovation projects. The agency also administers the Federal Tax Credit Program. It offers a 20% tax credit on money spent on approved rehabilitation of an income producing building that will be used for commercial or industrial purposes. There is a state investment tax credit for 25% of qualified rehabilitation efforts. Homeowners as well as developers of income producing buildings can qualify for this credit and it can be used in combination with the federal credit for owners of eligible buildings.
Nebraska
Lawrence Sommer
State Historic Preservation Officer
Nebraska State Historical Society
P.O. Box 82554
1500 R Street
Lincoln, NE 68501
402-471-4745
Fax: 402-471-3316
www.nebraskahistory.org
Email: hpnshs@nebraskahistory.org/histpres.index.htm

There are no state grant programs that provide funds for historic preservation to homeowners. Individual property owners may apply for the Federal Tax Credit Program if they have rehabilitated an income producing property used for commercial or industrial purposes. They would receive a 20% tax credit on expenses they incurred during the project. To be eligible, the building must be either listed on the National Register of Historic Places, or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community.
Nevada
Ronald James
State Historic Preservation Officer
Historic Preservation Office
100 N. Stewart Street
Carson City, NV 89710-4285
775-684-3448
Fax: 775-684-3442
http://nevadaculture.org/docs/shpo/

Presently, there are no state grant programs for individuals. They do have a program to rehabilitate buildings that are used for cultural purposes. However, they do have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. Individuals may be able to become sponsored through the CLG Program for their restoration project. Individual property owners may also apply for the Federal Rehabilitation Tax Credit Program. Rehabilitation of an income producing building that is used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership.
New Hampshire
James McConaha
State Historic Preservation Officer
State Historic Preservation Office
Division of Historical Resources and
State Historic Preservation Office
19 Pillsbury Street
P.O. Box 2043
Concord, NH 03301-2043
603-271-3483/3558
TDD: 800-735-2964
Fax: 603-271-3433
http://www.nh.gov/nhdhr/
Email: preservation@mndhr.state.nh.us

Presently, there are no state grants available for individuals or nonprofit organizations. However, they do have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. There is also the Federal Rehabilitation Tax Credit Program that may benefit individual property owners. They can receive a 20% tax credit on eligible expenses incurred during a renovation of an income producing building used for commercial or industrial purposes. To qualify, the building must be listed on the National Register of Historic Places or be eligible for membership.
New Jersey
Robert C. Shinn
State Historic Preservation Officer
New Jersey Historic Trust
P.O. Box 404
Trenton, NJ 08625-0404
609-292-2023
Fax: 609-984-0578
www.state.nj.us/dep/hpo

The state has both grant and loan programs for nonprofits, government agencies, and educational institutions, however, none for individual homeowners. There are two programs that individuals can use as tax benefits. With the New Jersey Legacies Program, the charitable donation of a historic property allows for reduced estate tax as well as other tax benefits. The Preservation Easement Program gives legal protection to a historic property by the donation of an easement. It also has property and federal tax benefits. The property must be listed on the National Register of Historic Places. There is also the Federal Rehabilitation Tax Credit Program that may benefit individual property owners. They can receive a 20% tax credit on eligible expenses incurred during a renovation of an income producing building used for commercial or industrial purposes. To qualify, the building must be listed on the National Register of Historic Places or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community.
New Mexico
Elmo Baca
State Historic Preservation Officer
Historic Preservation Division
Office of Cultural Affairs
Room 320, LaVilla Rivera
228 East Palace Avenue
Santa Fe, NM 87501
505-827-6320
Fax: 505-827-6338
http://www.nmhistoricpreservation.org/

While there are no state grants currently available, funds from the federal Historic Preservation Fund are being administered by this division through categorical projects. There are ten small grants of up to $2,000 for the promotion of preservation activities available to individuals, local governments, historic and archaeological and preservation groups. The New Mexico Historic Preservation Loan Fund offers rehabilitation incentives to owners of registered cultural properties. This revolving loan fund combines monies of the state and participating local lenders. To obtain funding, projects must be on the State and/or National Register of Historic Places and reviewed for compliance with the Secretary of the Interior's Standards for Rehabilitation and with the Historic Preservation Division Staff. Borrowers are subject to the lending criteria applied by the participating bank. The maximum principal for a loan is $200,000 with a low interest rate and a term of 5 years. Individual property owners can also apply for the Federal Tax Credit Program. Through this program building owners receive a 20% tax credit on allowed expenses they incurred while rehabilitating a building used for commercial or industrial purposes. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. There is a state tax credit program that is available to homeowners and business owners for expenses incurred during a restoration/rehabilitation project. Those projects that have been approved by the Cultural Properties Review Committee are eligible for a 50% credit for expenditures up to a maximum credit of $25,000. Certified Local Governments get a portion of the federal funding received by the Historic Preservation Division in the form of matching grants. The grants fund local preservation activities in the CLG's community.
New York
Ruth Pierpont
Deputy State Historic Preservation Officer
Field Services Bureau
New York State Parks, Recreation and
Historic Preservation
New York State Parks
Albany, NY 12238
Physical Address:
20th Floor, Agency Building #1
Empire State Plaza
Albany, NY 12238
518-474-0456
TTY: 518-486-1899
Email: ruth.pierpont@oprhp.state.ny.us
http://nysparks.state.ny.us/shpo/

There are no state funds available to individual property owners. Funding to nonprofit organizations and local municipal governments made available by the Environmental Protection Act of 1993 and provides up to 50% matching grants for acquisition and restoration. Also, the Historic Barn Tax Credit has established a state income tax credit which provides a reduction in state income tax to barn owners based on the rehabilitation of the barn. This office administers the Federal Rehabilitation Tax Credit Program. Through this program individuals receive a 20% tax credit on allowable expenses they incurred while rehabilitating a building used for commercial or industrial purposes. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. New York also has two tax abatement programs that allow local municipalities to establish property tax abatement programs for locally designated landmarks. These will allow for the increase in assessed value of a rehabilitated historic building or barn to be phased-in over time. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. The Farmer's Protection and Farm Preservation Act allows for an income tax credit equal to 25% of the cost of rehabilitating historic barns. The barn must be income producing, in non-residential use, placed in service before 1936, and work must not materially alter the historic appearance of the structure. For information, contact the State Historic Preservation Office. The New York State Barns Restoration and Preservation Program is a competitive grant program that provides grants for the rehabilitation of barns and other agricultural structures built at least 50 years prior to the date of application.
North Carolina
David Brook
Deputy State Historic Preservation Officer
State Historic Preservation Office
Department of Culture Resources
Division of Archives and History
4617 Mail Service Center
Raleigh, NC 27699-4617
919-733-4763
Fax: 919-733-8653
www.hpo.dcr.state.nc.us
Email: dbrook@ncsl.dcr.state.nc.us

North Carolina has no state funding program for individual property owners. The Division of Archives and History provides grants to nonprofit organizations and local county governments for historical preservation activities. Individual property owners can, however, benefit from the Federal Tax Credit Program. Through this program individuals receive a 20% tax credit on expenses they incurred while rehabilitating a building used for commercial or industrial purposes. Buildings must be listed on the National Register of Historic Places or be eligible for membership to qualify. Private residences that are going to take on a substantial rehabilitation of their historic home may take advantage of a 30% state tax credit. The project must be certified and the home must be listed on that National Register or be located within a National Register district. The Certified Local Government Program funds local community preservation activities in communities that have preservation zoning ordinances.
North Dakota
Merlan Paaverud, Jr.
State Historic Preservation Officer
State Historical Society of North Dakota
Archeology & Historic Preservation Division
Heritage Center
612 East Boulevard
Bismarck, ND 58505-0830
701-328-2666
Fax: 701-328-3710
www.state.nd.us/hist
Email: mpaaverud@state.nd.us

The Restoration Grant Program is available to individuals, but it is offered sporadically. The matching grant comes from federal sources and can be used for approved rehabilitation projects of homes listed on the National Register of Historic Places. The agency also administers the Federal Preservation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on eligible expenses incurred during renovation. To be eligible, the building must be either listed on the National Register of Historic Places, or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. The Renaissance Zone Historic Preservation Tax is where owners can claim a 25% investment tax credit on their state income taxes by rehabilitating a building that is on the National Register of Historic Places or eligible, has a commercial or residential use and is located within an approved Renaissance Zone boundary. The maximum allowable credit is $250,000.
Ohio
Amos J. Loveday
State Historic Preservation Officer
Ohio Historical Society
Historic Preservation Office
567 East Hudson Street
Columbus, OH 43211-1030
614-298-2000
Fax: 614-298-2037
www.ohiohistory.org/resource/histpres
Email: ajloveday@aol.com

There is no state funding available to individual property owners. However, they do have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. Individual property owners may benefit from the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must either be listed on the National Register of Historic Places or be eligible for membership. Federal Rehabilitation Tax Credit Program. A refundable tax credit is available to the owner of a historic building who applies for and receives a tax credit certificate from the Ohio Department of Development.  The credit can be claimed against the building owner's Ohio corporate franchise tax, personal income tax, or dealer-in-intangible tax liability. The credit is equal to 25% of the owner's qualifying rehabilitation expenditures incurred in the rehabilitation of a historic building.
Oklahoma
Bob Blackburn
State Historic Preservation Officer
State Historic Preservation Office
2704 Villa Prom
Shepherd Mall
Oklahoma City, OK 73107
405-521-6249
Fax: 405-947-2918
www.ok-history.mus.ok.us

There is no state or federal funding available to individual property owners at the present time. The agency does, however, administer the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on eligible expenses incurred during renovation. They also have a state tax credit that can be used on top of the federal credit for historic hotels and historic economic development areas. To be eligible for funding for both credits, the buildings must be listed on the National Register of Historic Places, or be eligible for membership. They have another federal program called the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects.
Oregon
Michael Carrier
State Historic Preservation Officer
State Parks and Recreation Department
State Historic Preservation Office
1115 Commercial St., NE, Suite 2
Salem, OR 97301-1012
503-378-6305
Fax: 503-378-8936
www.prd.state.or.us/about_shpo.html
Email: shpo.info@state.or.us

The Oregon State Historic Preservation Office earmarks approximately $250,000 of Lottery Funds for its Preserving Oregon Grant Program every two years, after the State Legislature has approved the State Parks budget.  These funds are to be used for rehabilitation work that supports the preservation of historic resources listed on the National Register of Historic Properties, or for significant work contributing toward identifying, preserving and/or interpreting archaeological sites.  Grant funds may be awarded for amounts up to $20,000, which must be matched 1:1 by the grantee.  They do have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. Individual property owners may also benefit from the Special Assessment for Historic Properties Program which provides a fifteen year tax abatement on increases in land and improvement. Properties must be listed on the National Register of Historic Places and be approved by a State Historic Preservation committee. This office also administers the Federal Rehabilitation Tax Credit Program. Income producing buildings that are used for commercial or industrial purposes can receive a 20% tax credit for eligible expenses incurred during a renovation. To be eligible, the building must be listed on the National Register of Historic Places, or be eligible for membership.
Pennsylvania
Brent Glass
State Historic Preservation Officer
Bureau for Historic Preservation
400 North Street
Harrisburg, PA 17108-0093
717-783-8946
Fax: 717-772-0920
http://www.portal.state.pa.us/portal/server.pt?open=512&objID=3741&&level=1&menuLevel=Level_1&parentCommID=0&mode=2&in_hi_userid=2&cached=true

There are no state funds available to residential homeowners at the present time. Nonprofit organizations and public agencies may apply for the Keystone Historic Preservation Grant to renovate/restore historic properties that are open to the public. This is a 50/50 matching grant program. The agency also administers the Federal Tax Credit Program. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on approved expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership.
Rhode Island
Frederick C. Williamson
State Historic Preservation Officer
Historical Preservation Commission
Old State House
150 Benefit Street
Providence, RI 02903
401-222-2678
Fax: 401-222-2968
www.rihphc.state.ri.us

While there are no state grant programs, they do have a low interest loan program that individual homeowners can apply to for restoration projects. The Historical Preservation Loan Fund has an interest rate of 2% less than prime. The maximum loan is for $200,000 with a term of 5 years. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership. With the Certified Local Government Program, local communities that have preservation zoning ordinances receive 10% of the federal funds passed on to the Historic Preservation Office. With these matching grants, the CLG's fund local preservation activities in their community. The Historic Homeowner Tax Credit helps owners of historic houses by making preservation work more affordable. The credit equals 20% of the cost of exterior restoration work. The Historic Preservation Investment Tax Credit (HPITC) helps you restore your historic income-producing building by making preservation work more affordable. If your preservation project is approved, you will receive a 30% tax credit on your state income tax return.
South Carolina
Roger E. Stroup
State Historic Preservation Officer
Historic Preservation Office
8301 Parklane Rd.
Columbia, SC 29223-4905
803-896-6100
Fax: 803-896-6168
http://scdah.sc.gov/

This office administers both federal and state grant programs to support preservation efforts of individuals, organizations, institutions and local governments. Owners of South Carolina properties that are listed in the National Register of Historic Places or determined eligible for membership may apply for State Development Grants and Federal Survey & Planning Grants. Funds from State Development grants assist preservation work on historic structures. Awards generally range from $5,000 to $20,000. The Federal Survey & Planning Grant assists historic preservation projects in a variety of categories. The work must be done by professionals and must comply with the agencies’ guidelines and standards. Both of these are reimbursable 50/50 matching grants. They do also have the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. There are two tax incentive programs available. The Special Property Tax Assessments for Rehabilitated Historic Buildings encourages the revitalization of neighborhoods and downtown commercial districts. Municipal and county governments can freeze tax assessments when a property owner finishes a substantial rehabilitation of a historic building and low and moderate income rental properties. The freeze is in effect for up to 2 years if the rehabilitation is completed within those years. For the following 8 years, it will be taxed at the greater of 40% of the post-rehabilitation assessment, or 100% of the pre-rehabilitation assessment. Owners of historic homes across South Carolina are taking advantage of a state law that provides a tax credit for rehabilitating their historic properties. Taxpayers who rehabilitate their owner-occupied residence may be eligible to subtract 25% of the costs of many expensive repairs and renovations from their state income taxes. In South Carolina, owners of historic buildings that produce income –- such as offices, retail stores, and rental housing --- may qualify for federal and state income tax credits: 20% Federal Historic Rehabilitation Tax Credit and 10% State Historic Rehabilitation Tax Credit.
South Dakota
Jay D. Vogt
State Historic Preservation Officer
State Historical Society Historic Preservation Center
900 Governor's Drive
Pierre, SD 57501-2217
605-773-3458
Fax: 605-773-6041
http://www.sdhistory.org/HP/histpres.htm
Email: jay.vogt@state.sd.us

There are no state grants available to individual property owners at the present time. However, individuals, public agencies and nonprofits are eligible to apply for the Deadwood Fund which makes loans and grants available to purchase, restore, or develop historic property for residential, commercial, or public purposes. The agency also administers the Federal Rehabilitation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. There is an additional 10% credit for the renovation of buildings that were constructed before 1936. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for membership. The South Dakota Legislature has also approved an eight year moratorium on property tax assessment for improvements on historical buildings. Buildings must be on the National Register of Historic Places to qualify. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects.
Tennessee
Herbert L. Harper
Deputy State Historic Preservation Officer
Tennessee Historical Commission
Clover Bottom Mansion
2941 Lebanon Road
Nashville, TN 37243-0422
615-532-1550
Fax: 615-532-1549
http://state.tn.us/environment/hist/

The Federal Preservation Grant is open to individuals, local governmental bodies, private organizations or educational institutions. While historic survey projects will be emphasized, funding is also available for other projects that are needed to undertake a restoration. The agency also administers the Federal Renovation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects.
Texas
Lawrence Oaks
State Historic Preservation Officer
Texas Historical Commission
P.O. Box 12276
Austin, TX 78711-2276
512-463-6100
Fax: 512-463-8222
www.thc.state.tx.us
Email: l.oakes@thc.state.tx.us

The Texas Preservation Trust Fund Grant Program provides funding to public or private entities in the form of two for one matching grants. Although individuals may apply, the large majority of grants are awarded to nonprofit organizations and municipal governments. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. This agency administers the Federal Renovation Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership.
Utah
Max Evans
State Historic Preservation Officer
Utah State Historical Society
Office of Preservation
300 South Rio Grande
Salt Lake City, UT 84101-1143
801-533-3500
TDD: 801-533-3502
Fax: 801-533-3503
http://history.utah.gov/
Email: ushs@history.state.ut.us

At present, there are no state or federal funds directly available to individual property owners. However, individuals may be able to apply for funding through Utah's Certified Local Government Program. Homeowners qualify if they have support of a sponsoring agency. Matching funds are usually required. The agency also administers the State and Federal Tax Credit Programs. Through these programs individuals can receive a 20% tax credit on expenses they incurred while rehabilitating a building that will be used for residences (state tax credit only), commercial or industrial purposes. Buildings must be either listed on the National Register of Historic Places, or be eligible for membership to qualify.
Vermont
Emily Wadhams
State Historic Preservation Officer
Vermont Division for Historic Preservation
National Life Building, Drawer 20
Montpelier, VT 05620-0501
802-828-3211
www.historicvermont.org

Vermont has no state funding for privately owned properties other than a state grant program that provides funding for the renovation of old barns. There is a 50/50 matching grant program available to nonprofit organizations and municipalities. The agency also administers the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects.
Virginia
Kathleen Kilpatrick
State Historic Preservation Officer
Department of Historic Resources
Commonwealth of Virginia
2801 Kensington Ave.
Richmond, VA 23221
804-367-2323
Fax: 804-367-2391
http://www.dhr.virginia.gov/

The state grant program is available for local governments, nonprofit historical associations, and museum organizations. However, individuals with state tax liability may benefit from the State Rehabilitation Tax Credit Program which provides 25% credit for eligible rehabilitation expenses. The agency also administers the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects.
Washington
Allyson Brooks
State Historic Preservation Officer
Office of Archeology and Historic Preservation
1063 S. Capitol Way, Suit 106
P.O. Box 48343
Olympia, WA 98504
360-586-3065
Fax: 360-586-3067
http://www.dahp.wa.gov/

At present, state grant funding is not available to individual property owners, nonprofit organizations or local county governments, although there is the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. The agency also administers the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership.
West Virginia
Susan Pierce
Deputy State Historic Preservation Officer
West Virginia Division of Culture and History
1900 Kanawha Boulevard, East
Charleston, WV 25305
304-558-0220
Fax: 304-558-2779
www.wvculture.org/shpo/index.html

State Development Grants are available to individuals who wish to renovate an historic home. Grants range from $1,000 to $20,000 depending upon the scope of the project. There is the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects. The agency also administers the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership.
Wisconsin
George Vogt
State Historic Preservation Officer
Historic Preservation Division
State Historical Society
816 State St.
Madison, WI 53706
608-264-6500
Fax: 608-264-6504
http://www.wisconsinhistory.org/

There are no state or federal grants avail to individual homeowners. Individuals can, however, apply for tax assistance under the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be either listed on the National Register of Historic Places, or be eligible for membership. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally fund matching grants to be used for local preservation projects. The Wisconsin Historical Society's Division of Historic Preservation (DHP) administers a program of 25-percent state income tax credits for repair and rehabilitation of historic homes in Wisconsin. Wisconsin Supplemental Historic Preservation Credit program returns an additional 5 percent of the cost of rehabilitation to owners of income producing historic buildings as a discount on their Wisconsin state income taxes. Owners that qualify for the Federal Historic Preservation Credit automatically qualify for the Wisconsin supplement if they get NPS approval before they begin any work.
Wyoming
Richard Currit
State Historic Preservation Officer
2301 Central Ave., 3rd Floor
Cheyenne, WY 82002
307-777-7013
Fax: 307-777-3543
http://wyoshpo.state.wy.us

There are currently no state of federal grant programs available to individuals. However, individuals with state tax liability may benefit from the State Rehabilitation Tax Credit Program which provides 25% credit for eligible rehabilitation expenses. The agency also administers the Federal Tax Credit Program. Individuals who have rehabilitated an income producing building used for commercial or industrial purposes can receive a 20% tax credit on expenses incurred during renovation. To be eligible for funding, buildings must be listed on the National Register of Historic Places or be eligible for its membership. There is also the Certified Local Government Program. With this program, cities, townships, and counties with qualified local historic preservation ordinances receive federally funded matching grants to be used for local preservation projects.
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