Massachusetts Historic
Rehabilitation Tax Credit

The Massachusetts Historic Rehabilitation Tax Credit is an exciting addition to the preservation toolkit. Under the program a certified rehabilitation project on an income-producing property is eligible to receive up to 20% of the cost of certified rehabilitation expenditures in state tax credits. There is an annual cap, so there are selection criteria that ensure the funds are distributed to the projects that provide the most public benefit. The MHC certifies the projects and allocates available credits.

Important Note

In order to be considered for allocation of funds, Part I and Part II must be submitted to the MHC by the application deadline.  The deadlines each year are: April 30, August 31, and January 15. (Please note that the previous deadline of December 31 has been changed to January 15).

Final Regulations 830 CMR 63.38R.1: Massachusetts Historic Rehabilitation Tax Credit (pdf, 42k)

State Historic Rehabilitation Tax Credit Program
Historic Preservation Certification Application

Tax Credit Instructions (pdf, 46k)

PART 1 - Evaluation of Significance (pdf, 15k)

PART 2 - Description of Rehabilitation (pdf, 37k)

PART 3 - Request for Certification of Completed Work (pdf, 64k)

Continuation/Amendment Sheet (pdf, 12k)

New! MHC HRC Questionnaire Instructions (pdf, 32k)

New! MHC HRC Questionnaire Attachment (pdf, 32k)

New! Historic Rehabilitation Tax Credit Phased-In Projects (pdf, 60k)