Tax Incentives for Historic Buildings

Public Act 38 of 2011 and Public Act 39 of 2011 terminated the state historic preservation tax credit program effective January 1, 2012. The program is no longer available to property owners and no new state tax credit applications are being accepted.

Historic buildings are tangible links with the past. They help give a community a sense of identity, stability and orientation. The federal and state governments encourage the preservation of historic buildings through various programs including federal and state income tax incentives and grant programs to support the rehabilitation of historic and older buildings.

State-Only Tax Credits are no longer available for owners of historic properties. Public Act 38 of 2011 and Public Act 39 of 2011 terminated the state historic preservation tax credit program effective January 1, 2012. The program is no longer available to property owners and no new state tax credit applications are being accepted.  For more information regarding these Acts as well as supplemental information for active projects, please visit the State-Only Tax Credit page.

Combined Federal and State Tax Credits are no longer available for owners of historic properties. Public Act 38 of 2011 and Public Act 39 of 2011 terminated the state historic preservation tax credit program effective January 1, 2012. The program is no longer available to property owners and no new combined tax credit applications are being accepted.  For more information regarding these Acts as well as supplemental information for active projects, please visit the Combined Federal and State Tax Credit page.