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.
The property must be listed, or eligible for listing, in the National Register of Historic Places. If the building is not currently listed in the National Register, the MHC must certify that it is a historic building that is eligible for listing.
The rehabilitation must meet the Secretary of the Interior’s Standards for Rehabilitation.
There is an annual cap, so there are selection criteria to ensure that funds are distributed to projects that provide the most public benefit and preservation benefit. The MHC certifies projects and allocates available credits.
The Massachusetts Historic Rehabilitation Tax Credit program is a pilot program with $110 million currently available annually for certified rehabilitation projects. The program will expire on December 31, 2030. The program has been extended multiple times, most recently by Chapter 150 of the Acts of 2024.
Read the tax credit program regulations (830 CMR 63.38R.1) (PDF)
Application Deadlines
There are three application cycles per year. To be considered for allocation of funds, Part I and Part II applications must be submitted to the MHC by the application deadline. There are no application fees.
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 and Guidance
See below for program application materials and guidance. All files are in PDF format. If the deadline lands on a weekend or state observed holiday, the deadline will be the next business day.
- Tax Credit Instructions (PDF)
- Part 1 - Evaluation of Significance (PDF)
- Part 2 - Description of Rehabilitation (PDF)
- Part 3 - Request for Certification of Completed Work (PDF)
- Continuation/Amendment Sheet (PDF)
- Requirements for Applications for State Historic Rehabilitation Tax Credit Program
- MHC HRC Questionnaire Instructions (PDF)
- MHC HRC Questionnaire Attachment (PDF)
- Historic Rehabilitation Tax Credit Phased-In Projects (PDF)
- Transfer of Historic Rehabilitation Tax Credit Awards (PDF)
- View an advanced training presentation about the program (PDF)
Award Recipients
- Rounds 1 - 22 (xlsx)
- Rounds 1 - 22 (PDF)
- Rounds 23 - 35 (xlsx)
- Rounds 23 - 35 (PDF)
- Rounds 36 - 47 (xlsx)
- Rounds 36 - 47 (PDF)
- Rounds 48 - 58 (xlsx)
- Rounds 48 - 58 (PDF)
- Round 59 (xlsx)
- Round 59 (PDF)
- Round 60 (xlsx)
- Round 60 (PDF)
- Round 61 (xlsx)
- Round 61 (PDF)
- Round 62 (xlsx)
- Round 62 (PDF)