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Hardlines Design Company

Historic Tax Credits

Historic Tax Credits

The National Park Service administers the Federal Historic Preservation Tax Incentives program, which encourages private sector investment in the rehabilitation and re-use of historic buildings. Two types of credits are available:

A 20% federal income tax credit is available for the rehabilitation of historic, income-producing buildings that are determined by the Secretary of the Interior, through the National Park Service, to be “certified historic structures.” A certified historic structure is one that is individually listed in the National Register of Historic Places or one that contributes to a National Register of Historic Places listed historic district. A 10% federal income tax credit is available for the rehabilitation of a non-historic buildings placed in service before 1936 where a substantial portion of the original structure is retained and reused.

A matching 25% state income tax credit is available from the State of Ohio for the rehabilitation of historic, income-producing buildings that are determined by the Secretary of the Interior, through the Ohio Historic Preservation Officer (OHPO), to be “certified historic structures.”

Hardlines Design Company can help you with the following tasks:

  • List your property on the National Register of Historic Places
  • Prepare the National Park Service Part 1 form if your building contributes to a district
  • Coordinate with the State Historic Preservation Office
  • Prepare the National Park Service Part 2 form once your property qualifies
  • Prepare the architectural drawings to support the Part 2 application
  • Prepare cost estimates to support the Ohio Development Services Agency application

For more information on how to use federal historic tax credits, please see the National Park Service’s website on Tax Incentives. For information on how to use Ohio’s state historic tax credits, please see the Ohio Development Services Agency website on Ohio Historic Preservation Tax Credit.