Maryland Sustainable Communities Tax Credit Program
The purpose of state and federal preservation tax incentives is to encourage private sector investment in the
rehabilitation and re-use of historic buildings and to promote investment in local economies.
If you own a certified historic property in Maryland, you may have the opportunity to earn a state
income tax credit on qualified rehabilitation expenditures. Whether you are planning to rehabilitate
your primary or secondary residence or a commercial property, there are state incentives that may help. Select a
project type for more information.
IMPORTANT ANNOUNCEMENT REGARDING HOMEOWNER AND SMALL COMMERCIAL TAX CREDIT PROGRAMS
Effective September 1, 2015, MHT’s Home Owner and Small Commercial tax credit programs are unstaffed.
MHT is currently in the process of filling these positions and hopes to do so as soon as possible.
In the interim, MHT will continue to review amendments to existing Part 2 applications as well as Part 3 applications for both programs in a timely manner.
MHT will accept complete Part 1 and Part 2 applications for both programs, but will not initiate review of these applications until the programs are fully staffed.
During this period, MHT will evaluate all new Part 1 and Part 2 applications for completeness as they are received. Any deficiencies will be communicated to
the applicant in writing. Applications will be date stamped as they are determined to be complete by MHT and placed in a queue for future review.
At such time as Home Owner and Small Commercial tax credit programs are fully staffed, MHT will begin the review of new Part 1 and Part 2
applications in the order in which they were received. Please be aware that any work initiated prior to MHT’s approval of a Part 2 application
will not qualify for tax credits and may result in a denial of the entire application. Please consider these factors when planning a timeline for
your project. As always, MHT staff will be available to answer questions regarding your project as you prepare the application.
We apologize for any inconvenience caused by our current staffing shortfall. Please continue to monitor our website for updates.
Thank you for your understanding and patience.
Maryland Legislature Approves Reauthorization and Expansion of Sustainable Communities Tax Credit and
Establishes Small Commercial Program
On April 7, 2014 the Maryland General Assembly reauthorized the Sustainable Communities Tax Credit for
three years and expanded the program to include a small commercial tax credit. The small commercial
category will help fund modest rehabilitation projects that have historically struggled to compete for
the large-scale commercial awards. Small commercial projects must meet eligibility requirements and
be located in a designated Sustainable Community. Applications will be accepted from January 1, 2015
until the $4 million appropriation is reached.
For the past 17 years the program has played a key role in community revitalization by
supporting the rehabilitation and reuse of underutilized historic properties across the state.
The program is credited with rehabilitating about 4,400 historic buildings and creating some
25,000 jobs since its implementation in 1996. The state’s investment of about $350 million
has reached into all of Maryland’s 23 counties and the city of Baltimore. The Abell
Foundation has estimated that about 73 jobs are created for each $1 million in
tax credits and every dollar invested generates $8.53 in economic activity.
Learn more about past projects in our 2014
For general information about the Rehabilitation Tax Credit Program or to check the status
of your project, contact Bonnie Baden, (410) 514-7628.