• The resource is located in a locally designated historic district.
• The resource is listed individually, or is part of a historic district listed in the State Register of Historic Sites or the National Register of Historic Places and is in a unit of government with a population of less than 5,000 people.
• The resource is listed individually, or is part of a historic district listed in the State Register of Historic Sites or the National Register of Historic Places and is located in a chartered summer resort and assembly association.
• The resource is listed individually, or is part of a historic district listed in the State Register of Historic Sites or the National Register of Historic Places and is subject to a historic preservation easement.

State-only credits are non-competitive and non-caped and are equal to 25% of the projects qualified expenditures. In no case shall the state historic preservation tax credits exceed 25% of the eligible rehabilitation expenses. Project must submit one complete copy of the state application form and all supporting documents as listed below. State-only applications are subject to State processing fees.

PART 1

• One (1) complete State Part 1 application including pages one (1) through three (3) and the signature of at least one (1) owner,
• One (1) completed Declaration of Location form for those properties located in a locally designated historic district,
• One (1) map showing the location of the property and the boundaries of the historic district where applicable,
• One (1) set of color photos
• The $25.00 Part 1 State review fee

PART 2  

• One (1) complete State Part 2 application including pages one (1) through four (4) and the signature of at least one (1) owner,
• One (1) completed Verification of State Equalized Value form
• One (1) set of color photos
• The Part 2 review fee

PART 3

• One (1) completed State Part 3 application including pages one (1) and two (2) including the signature and federal tax identification number of all individuals that will be making use of the credits.
• One (1) set of color photos
• The Part 3 review fee

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

• State-Only Program Brochure (7 pages) [PDF]
• Michigan Application
  • Instructions (25 pages) [PDF]
  • Form (23 pages) [Word] or Form (23 pages) [PDF]
  • State-Only Application Processing Fees (1 page) [PDF]
  • Information Sheets (multiple pages each) [PDF] - Additional program and application information
    • Number 1: Bi-Glass Systems
    • Number 2: Residential Condominiums
    • Number 3: Photographing Your Historic Resource
    • Number 4: Forthcoming
    • Number 5: Condominium Development Projects
    • Number 6: Easement Eligibility Requirements Forthcoming
  • Secretary of the Interior's Standards for Rehabilitation (National Park Service website)
• Combining the Federal and State Incentives 
• State Legislation (Michigan Legislature website)
  • Section 435 of the Michigan Business Tax Act (MCL 208.1435)
  • Section 266 of the Income Tax Act of 1967 (MCL 206.266)
• Administrative Rules (6 pages) [PDF]
• Michigan Department of Treasury (Michigan Department of Treasury website) Please note: Go to the appropriate year's income tax forms page. Then follow the posted instruction to download the necessary form and instructions. You will need MI-3581 when claiming the tax credits.
• 2007 Michigan Historic Preservation Tax Credit Form (2 pages) [PDF]

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.

Updated 5/5/2009

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