Historic Preservation
State and Federal Historic Preservation Tax Credit Programs
Maryland Tax Credits
In addition to the Montgomery County Historic Preservation Tax Credit, the state of Maryland offers a tax credit to owners of historic properties. This tax credit program is administered by the Maryland Historical Trust, and provides a 20% income tax credit for interior and exterior rehabilitation of a “certified heritage structure.” To qualify for the Maryland tax credit, properties must be listed on the National Register of Historic Places and/or locally-designated, such as Master Plan historic sites and districts. Note: Applications for the State Tax Credit are due in ADVANCE of the work.
Federal Tax Credits
Jointly managed by the National Park Service and the Internal Revenue Service, Federal Historic Preservation Tax Incentives are administered in partnership with the Maryland State Historic Preservation Office, and reward private investment in rehabilitating historic buildings. To qualify for a Federal Historic Preservation Tax Incentive, buildings must be income-producing properties listed on the National Register of Historic Places.
The Secretary of the Interior, under the administration of the National Park Service, created Standards for Rehabilitation that are accepted by Montgomery County as guidelines to preserve a historic property. For appropriate preservation procedures, visit the National Park Service's Preservation Briefs.
Have questions? Visit the Frequently Asked Questions section or contact our office.
Proceed to instructions or the application form*.
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