The Michigan Historic Preservation Tax Incentives Program provides for the combined use of federal and state credits. To be eligible to combine the credits a project must be eligible to participate in the federal program and must file for and receive the federal credit. Projects must also meet one of the following criteria:

• For projects located in communities with a population of less than 5000, the resource must be listed on the National or State Register either individually or as part of a district or located within a locally designated historic district.

OR

• For projects located in communities with a population of 5000 or more, the resource must be located in a locally designated historic district.

If the federal credit is received the state credit will be reduced by the amount of the federal credit. In no case shall the combined total of federal and state historic preservation tax credits exceed 25% of the eligible rehabilitation expenses. Combined project must submit two complete copies of the federal application form and all supporting documents as well as the materials listed below. Combined applications are subject to all required federal processing fees and a state $25 Declaration of Location processing fee.

Relevant forms:

• Eligibility Evaluation Form (2 pages)
  [PDF] or [Word]

• Combined Application Instructions (4 pages)
  [PDF] or [Word]

• Additional Application Forms (2 pages)
  [PDF]

Links to a variety of free viewers and players (including Adobe Reader, which is required to view PDF files) are available at this site.

For information about any of the programs described on this site, write the Michigan State Historic Preservation Office, Michigan Historical Center, P.O. Box 30740, 702 W. Kalamazoo St., Lansing, MI 48909-8240, or contact the appropriate staff person.

Michigan Historical Center, Department of History, Arts and Libraries
Use and Reproduction Information [PDF]
Send comments about this page to preservation@michigan.gov.