Historic Tax Credits

Historic Rehabilitation Tax Credits have successfully spurred the renovation of historic structures of every period, size, style and type.  Available to projects with qualified rehab expenses, these tax credits have benefitted thousands of property owners across the country who have utilized these incentives to rehabilitate a variety of buildings for both income-producing and owner-occupied historic uses.  Recognizing the importance of preserving our built heritage and the need to encourage the rehabilitation of deteriorated properties, Congress created federal tax incentives in 1976 to promote historic preservation and community revitalization.  Kentucky’s State Rehabilitation Tax Credit was signed into law in 2005 as a provision of the  Governor’s JOBS for Kentucky Tax Modernization Bill.  Utilized separately or bundled together, tax credits are preserving our built heritage by adaptively reusing and repurposing historic buildings across the state, saving Kentucky’s historic architecture for current and future generations.

Download the flier > Historic Rehab Credits Flier 2023