The Historic Homes Rehabilitation Tax Credit program is designed to encourage new homeownership and to assist existing homeowners in maintaining or rehabilitating their property. The program provides a 30% tax credit, up to $30,000 per dwelling unit, for the rehabilitation of one to four family buildings. After completion of rehabilitation work, one unit must be owner-occupied for a period of five years.
Eligibility & Program Requirements
- Building must be listed on the National or State Register of Historic Places.
- All proposed work must be reviewed and approved by the SHPO prior to the start of construction.
- A minimum of $15,000 in qualified rehabilitation expenditures must be incurred to qualify. Qualified rehabilitation expenditures are hard costs associated with the rehabilitation; site improvements and non-construction costs are excluded.
- All work must comply with the Program's Standards for Rehabilitation.
- Tax credits can only be used by a C Corporation with tax liability under Chapters 207-212 of the C.G.S.
- The majority of the project must include work that preserves historic building fabric and/or character-defining features. For more information, read this Policy Statement.
Please view these videos, which review the program’s Standards and Application Process:
Please note: While we review and respond to applications as quickly as possible, this program receives a high volume of applications. Therefore, please factor the mandated 30-day review period into your planning process.
Instructions: Please refer to the application instructions for important information on required attachments to the application.
- Part 1 application
- Part 2 application
- Part 2 amendment Please Note: Amendments to the work project must be submitted for review and approval prior to beginning the work or you risk losing your tax credit reservation.
- Part 3 application
- Part 4 application
- Part 4-2 Corporate Buyer
Due to a temporary staffing shortage, until further notice the SHPO will only accept electronic application submissions. Applications must be emailed to firstname.lastname@example.org AND email@example.com.
- Historic Homes Rehabilitation Tax Credit Regulations
- C.G.S. 10-416 Tax Credits for the Rehabilitation of Historic Homes
Erin Fink, Architectural Preservationist
Department of Economic and Community Development
State Historic Preservation Office
450 Columbus Blvd., Suite 5
Hartford, CT 06103