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Historic Preservation Tax Credits
Federal Historic Preservation Tax Credits
The following federal historic preservation tax credits are available:
  • 10% tax credit for the rehabilitation of nonhistoric, nonresidential buildings built before 1936.
  • 20% tax credit for the certified rehabilitation of certified historic structures (i.e. on the National Register of Historic Places or a building that is located in a registered historic district and certified by the National Park Service as contributing to the historic significance of that district).

Kentucky Historic Preservation Tax Credit
You must qualify for the 20% federal historic tax credit to be eligible for the following:
  • 20% of qualified rehabilitation expenses is available for all other properties. It requires a minimum investment of $20,000 or the adjusted basis, whichever is greater, with the total credit not to exceed $400,000.
  • 30% of qualified rehabilitation expenses is offered as a state tax credit for owner-occupied residential properties. A minimum investment of $20,000 is required with the total credit not to exceed $60,000.
  • The legislation caps the total tax credit expenditures at $3 million annually.

10416 Watterson Trail   |   Jeffersontown, KY 40299   |   Ph: (502) 267-8333   |   Fx: (502) 267-0547
10416 Watterson Trail   |   Jeffersontown, KY 40299   |   Ph: (502) 267-8333   |   Fx: (502) 267-0547