State Historic Tax Credits

For more than 30 years, the National Trust has supported the enactment of 37 state historic tax credits, and today, the organization continues to work with partners to increase this number. These credits attract private investment to reuse historic properties, many of which would otherwise likely be demolished. And true to their legacy as “laboratories of democracy,” states are innovating with different provisions to tackle complex issues such as rural economic development and affordable housing.

The National Trust has observed the renewed prosperity of countless historic communities throughout the country and in nearly every instance a common thread is the use of historic tax credits.

A map of the U.S. States marked in blue offered a historic tax credit as of January 2023.

States marked in blue offered a historic tax credit as of January 2023.

State Historic Tax Credit Resource Guide and Data Center

With more than 70 percent of states adopting some form of historic tax credit incentive to support building reuse, the utility and success of this preservation policy is clear. As states look to strengthen and tailor these incentives, this State Historic Tax Credit Resource Guide offers an overview of the tangible benefits of historic tax credit programs, the elements of top-performing credits, and a state-by-state comparative analysis of key features. For more information, download the State Historic Tax Credit Resource Guide (PDF).

The State Historic Tax Credit Data Center tool is intended to serve historic preservation policy makers, advocates, and practitioners alike as they determine the optimal incentive for their state. The tool allows them to compare up to three state programs at one time as well as a way to compare specific features of a state historic tax credit against all other programs. For more information, see the State Historic Tax Credit Data Center.

To learn more about these resources, watch "State Historic Tax Credit Incentives: Tools and Perspectives for Building Stronger and Vibrant Communities" below.

Resources

The National Trust for Historic Preservation gratefully acknowledges the generous support of David and Julia Uihlein who made the development of the Resource Guide and interactive mapping tool possible.

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