Local Tax Incentive Programs for Historic Preservation
Local property tax credits are available for the rehabilitation of homes as well as income-producing designated historic buildings in a growing number of jurisdictions. They are typically provided either as an offset of property taxes owed by a percentage of the rehabilitation expenditure (up to ten percent), or an amount equal to the increase in property taxes resulting from the rehabilitation improvements for a period of up to ten years.
Please note that the State tax credit program operates independently from local jurisdiction tax credit programs and regulations. Approval of a project from a local jurisdiction cannot be substituted for meeting State requirements and is independent from MHT’s tax credit review.
If you are considering using local tax credits in combination with State or Federal tax credits, we recommend that you contact the Rehabilitation Tax Credit staff at MHT before applying for local tax credits or making any changes to your historic property. Early contact with the Maryland Historical Trust’s Rehabilitation Tax Credit Unit is recommended to ensure that the project being proposed meets the Secretary of the Interior’s Standards for Rehabilitation.
Important Tips!
- Contact your local government for eligibility requirements
- ALWAYS seek approval for your plans prior to starting work! Generally speaking, work that is substantially completed without prior approval is not eligible for Federal, State, or local tax credits.
- Be sure your contractor(s) are aware that you are applying for Tax Credits/Freezes and check all change-orders or plan revisions with you and the HPC first.
Jurisdictions with Local Tax Incentives for Historic Preservation
NOTE: MHT makes every effort to maintain this list as accurately as possible, but advises you to contact your local government (usually Planning Department) to determine if your community offers tax incentives for rehabilitation work.

Allegany County |
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City of CumberlandCumberland Historic Preservation CommissionKathy McKenney, Historic Planner P.O. Box 1702 |
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Baltimore City |
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Baltimore City Commission for Historical and Architectural PreservationBrigitte V. Fessenden, Historic Preservation Planner 417 E. Fayette St., 8th Floor |
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Baltimore County |
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Baltimore County Landmarks Preservation CommissionKarin Brown 401 Bosley Ave. |
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Calvert County |
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Calvert County Historic District CommissionNOTE: Also includes properties in North Beach Historic District Kirsti Uunila, Historic Preservation Planner 150 Main St. |
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Carroll County |
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Town of WestminsterWestminster Historic District CommissionTim Rogers, City Planner City Hall |
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Cecil County |
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Cecil County Historic District CommissionEric Senstromm, Director of Planning & Zoning 200 Chesapeake Boulevard |
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Charles County |
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Charles County Historic Preservation CommissionCathy Hardy, Community Planning Program Manager Charles Co. Dept. of Planning and Growth Management |
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Frederick County |
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Frederick (City) Historic Preservation CommissionEmily Paulus, Preservation Planner Lisa Mroszcyk, Preservation Planner 140 W. Patrick St. |
Frederick County Historic Preservation CommissionJanet Davis, Preservation Planner Winchester Hall (County Incentives are available for residents of New Market and Frederick City as well)
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Harford County |
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Bel Air Historic Preservation CommissionRobert Fisher, Planner II 705 Churchville Rd. |
Harford County Historic Preservation CommissionSarah Corey, Preservation Planner 220 S. Main St. |
Howard County |
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Howard County Historic District CommissionSamantha Stoney, Preservation Planner 3430 Court House Drive |
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Montgomery County |
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Gaithersburg Historic District CommissionEliza Voigt, Planner 31 Summit Ave. |
Laytonsville Historic District Commission(301) 869-0042 21607 Laytonsville Rd. |
Montgomery County Historic Preservation CommissionScott Whipple, Supervisor of Historic Preservation Section 8787 Georgia Ave. |
Rockville Historic District CommissionRobin Ziek, Preservation Planner 111 Maryland Ave.
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Prince George's County |
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Laurel Historic District CommissionSunny Pritchard 8103 Sandy Springs Road |
Prince George's County Historic Preservation CommissionFrederick Stachura, Planner Coordinator 14741 Governor Oden Bowie Drive |
St. Mary's County |
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St. Mary's County Historic Preservation CommissionGrace Mary Brady, Preservation Planner 23150 Leonard Hall Drive |
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Washington County |
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Washington County Historic Preservation CommissionSteven Goodrich, Chief Planner 80 W. Baltimore St. |
This page updated: November 3, 2009
Links
Tax Credit Basics
- National Register of Historic Places
- Federal Rehabilitation Tax Credit
- Comptroller of Maryland
- Internal Revenue Service
Rehabilitation Tax Credits for:
Technical Assistance
Forms & Documents
Application Materials
Homeowner Tax Credit
Homeowner Tax Credit Application Instructions
Homeowner Tax Credit Application Checklist
Homeowner Tax Credit Photograph Requirements
Homeowner Tax Credit Full Application (Parts 1, 2, 3)
Commercial Tax Credit - FY2010
Commercial Tax Credit Instructions
Commercial Tax Credit Worksheet
Commercial Tax Credit - Part 1
Commercial Tax Credit - Part 2
Commercial Tax Credit Full Application (Parts 1,2,3)
Amendment/Continuation Form
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Laws & Regulations
