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Historic Property Tax Incentives

Chief Richardville House
Chief Richardville House
Fort Wayne, IN - Allen County

Income tax credits are the principal governmental subsidy available for privately owned and funded historic preservation activities. Eligible properties include commercial buildings, factories, or even old houses. These tax credits are available through both the state and federal government.

State of Indiana Tax Credit:
Residential Historic Rehabilitation Tax Credit
This credit is for homeowners whose primary residence is listed on the Indiana Register of Historic Sites and Structures and who plan to spend at least $10,000 on a qualified rehabilitation project.

The former state of Indiana tax credit for rehabilitation of commercial properties has been discontinued, but the Historic Renovation Grant Program (HRGP) has been created to take its place. The HRGP is administered by the Indiana Office of Community and Rural Affairs (OCRA) with the assistance of the Division of Historic Preservation and Archaeology. For more information visit OCRA’s website.

Federal Tax Credit:
Rehabilitation Investment Tax Credit
This credit is available for certified historic buildings that are income-producing, such as commercial buildings, factories, or even rental houses. A certified historic building is one that is eligible for listing on the National Register of Historic Places either individually or as a contributing resource within an eligible district.