Historic Rehabilitation Tax Credit
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.
Annual caps apply, so we use selection criteria to ensure that funds are distributed to projects with the most public benefit. We also certify the projects and allocate available credits.
- Read the regulations promulgating the tax credit program (830 CMR) (PDF)
- View an advanced training presentation about the program (PDF)
Program Duration
Barring further action by the legislature, the state historic rehabilitation tax credit program expires on December 31, 2027. The FY2022 budget extended the program for an additional five years.
Application Deadlines
To be considered for allocation of funds, you must submit Part I and Part II to our office by the application deadline.
The deadlines each year are: April 30, August 31, and January 15.
If the deadline lands on a weekend or state observed holiday, the deadline will be the next business day.
Application Materials
See below for program application materials. You’ll need to submit all materials by the appropriate deadline for consideration.
All files are in PDF format.
- Tax Credit Instructions
- Part 1 - Evaluation of Significance
- Part 2 - Description of Rehabilitation
- Part 3 - Request for Certification of Completed Work
- Continuation/Amendment Sheet
- Requirements for Applications for State Historic Rehabilitation Tax Credit Program
- MHC HRC Questionnaire Instructions
- MHC HRC Questionnaire Attachment
- Historic Rehabilitation Tax Credit Phased-In Projects
- Transfer of Historic Rehabilitation Tax Credit Awards
Federal Historic Rehabilitation Tax Credit
If you’re interested in applying for a federal historic rehabilitation tax credit, you’ll need to use the National Park Service’s (NPS) electronic review process.
As of August 15, 2023, all applications must be submitted electronically. The change to electronic submission requires specific formatting for documents, including file naming conventions.
Read the guidance below, as well as the application information on the National Park Service (NPS) website before submitting an application.
While the process for submitting applications and supporting materials has changed, the tax credit program itself has not changed. You can still submit applications to us for review first, and we will forward applications to the NPS for approval.
Forms
The application forms and instructions are available on the NPS website.
- The forms are downloadable, fillable PDF forms dated “Rev. 6/2023.” These forms supersede all previous versions.
- Applications received by SHPOs and the NPS on or after August 15, 2023 must use the 2023 forms. We can’t accept previous versions.
- Don’t open the NPS forms in a browser tab or window. Download the forms, save them to your computer, and open them in Adobe Acrobat Reader or Acrobat.
- You can provide additional narrative pages for Part 1, Part 2, and amendments. Include these additions as separate PDFs if the information doesn’t appear on the form itself.
- We accept three types of electronic signatures on the forms:
- A scanned PDF of an actual, original wet-signed application
- A scanned or digitized version of an actual, original handwritten signature
- A digital signature using a digital ID (e.g., using Adobe software)
- We can’t accept names typed in different fonts, or other types of generated signature images.
Electronic File Format Standards and File Naming Conventions
You must follow the NPS’ latest file and photo naming conventions and file organization instructions when submitting an electronic application.
- Applicant and Project Contact Electronic Submission Workflow (PDF)
- Electronic File Format Standards and File Naming Conventions (PDF)
- Photo Naming Conventions, JPEG Requirements and Photo Sheet Example (PDF)
Transmittal Log New Requirement
Each project must include a Transmittal Log, listing all files uploaded for review. This is the only file that should be submitted as a DOC (Word) document.
Transmittal Log Examples
www.nps.gov/subjects/taxincentives/upload/hpca-transmittal-log-example-2023-07-14-508.pdf (PDF)
Submitting an Application for Review
Submit your Federal Historic Rehabilitation Tax Credit application to:
Include one paper copy for the MHC’s files.
Submit your electronic application on CD(s). For security reasons, we can’t accept USB flash drives.