Federal income tax credits are available for owners of National Register-listed income-producing properties who rehabilitate their properties.  The projects must be certified by the National Park Service, in consultation with the SHPO.  Downloadable guidelines and forms, and links to relevant websites can be found on the Federal tax credit page.

State business tax credits and state income tax credits are available for owners of historic properties who complete rehabilitation work.  The properties, depending on their community's size, must be listed in the State Register, the National Register, or be included in a locally protected historic district.  Downloadable guidelines and forms, and links to relevant websites can be found on the State tax credit page.

Combined Federal and State tax credits are available to owners of properties that are individually qualified to participate in both the Federal and State programs. Properties must have a depreciable end use; the rehabilitation must meet the Federal and State expenditure thresholds; and must be certified by both the National Park Service and the SHPO. The basic State combined credit is a 5% credit in addition to the 20% Federal credit. The state also offers an up to 15% Enhanced credit and Special Consideration credit in addition to the 5% basic credit. Enhanced and Special Consideration credits are only available on a limited basis and are awarded competitively. Downloadable guidelines and forms, and links to relevant websites can be found on the Combined tax credit page.

The Historic Preservation Fund is a grant program that distributes 10% of all funds received annually by the SHPO from the National Park Service.  The grant recipients must be a designated Certified Local Government (CLG) and must provide 40% of the total project cost as matching share.  A current list of CLG communities is maintained on the main CLG page.

Michigan Lighthouse Assistance Program grants, established in 1999 through the efforts of the Michigan Lighthouse Project, are designed to assist local groups in preserving and protecting lighthouses.  Nonprofit and governmental entities that either own, seek to acquire, or have a long-term lease on a lighthouse are eligible to apply for funding.

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
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