Homeowner Tax Credit
Homeowners have the opportunity to earn a state income tax credit equal to 20 percent of qualified rehabilitation expenditures. The credit is capped at $50,000 in a 24-month period and must have a minimum of $5,000 of eligible expenses to qualify.
The state homeowner tax credit may be used with local historic tax credits, although MHT review is independent of local review and may not be waived or substituted for local approval. Please contact your county or municipality for more information about local tax credits.
The review period runs approximately 30-45 days after MHT receives a complete application and review fee.
Please read the Homeowner Application Instructions and all supporting materials prior to filling out the application. To download and fill out the actual forms, please read the instructions below.
Downloading fillable PDF application forms
These forms work best with Acrobat Reader 10 and above.
- Part 1 certifies that a building is a certified historic structure
- Part 2 certifies that the proposed project meets the Secretary of Interior's Standards for Rehabilitation
- Part 3 certifies that the completed project completed project meets the Standards for Rehabilitation and the expenditures claimed are eligible for the tax credit
- Part 3 Expense Spreadsheet
- Part 3 Expense Spreadsheet Instructions
- Part 3 Mixed Use Expense Spreadsheet
- Part 3 Mixed Use Expense Spreadsheet Instructions
- Amend Application
The building must be a single-family, owner-occupied residence, which is defined as:
- A structure or a portion of a structure occupied by the owner and the owner's immediate family as their primary or secondary residence.
- A residential unit in a cooperative owned by or leased to a cooperative housing corporation and leased for exclusive occupancy to, and occupied by, a member of the corporation and the member's immediate family under a proprietary lease.
The building must be a certified historic structure, defined as having at least one of the following designations:
- Individually listed in the National Register of Historic Places
- A contributing resource within a National Register Historic District
- A locally designated structure or contributing resource within a local historic district that MHT determines to be eligible for the National Register
All aspects of the project and application must:
- Be reviewed and approved by MHT prior to commencing work. Any work started and/or completed prior to approval is not eligible for the credit and may jeopardize the credit for the entire project.
- Meet the Secretary of the Interior’s Standards for Rehabilitation
If you are considering using the program and/or have an existing application and are faced with an emergency situation which may require unanticipated repairs, we highly encourage you to contact tax credit staff on how best to proceed, prior to undertaking any emergency work.
The tax credit may be used for projects that return a structure to a state of utility through repair or alteration, making possible an efficient use while preserving portions and features of the structure, site and environment that are historically, architecturally or culturally significant.
Read about one homeowner's tax credit-assisted renovation on the Our History, Our Heritage blog.
Examples of eligible projects include, but are not limited to:
- Roof repair and replacement
- Chimney repair and lining
- Window restoration
- New storm doors/windows
- Masonry repointing
- Floor refinishing
- Structural repairs
- Plumbing, electrical and mechanical systems
- Architectural/ Engineering/ Consulting fees
- Tool/equipment rental
- Repair of historic outbuildings
Examples of ineligible projects include, but are not limited to:
- Sidewalks, patios, driveways
- Non-historic outbuildings
- New construction
- Carpeting over historic flooring
- Curtains, blinds, rugs or other interior décor
- Tool/Equipment purchases
- Work that is primarily remodeling in nature
- Pest control, chimney cleaning, drain cleaning, etc.
If you have questions about the application process or eligible expenses, please contact tax credit staff.