Massachusetts Historic Rehabilitation
Tax Credit
Massachusetts Historic Rehabilitation Tax Credit Program Advanced Training Presentation April 8, 2016 (PDF)
NEW! Expiration Date for State Historic Rehabiltation Tax Credit Program
The state historic rehabilitation tax credit program has been extended to expire on December 31, 2022.
See FY2015 Budget (Chapter 165 of the Acts of 2014), which includes the following two sections:
SECTION 95. Section 6J of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out, in lines 36 and 37, the words “12-year period beginning January 1, 2006, and ending December 31, 2017” and inserting in place thereof the following words:- period beginning January 1, 2006 and ending December 31, 2022.
SECTION 114. Section 38R of said chapter 63, as so appearing, is hereby amended by striking out, in lines 35 and 36, the words “12-year period beginning January 1, 2006, and ending December 31, 2017” and inserting in place thereof the following words:- period beginning January 1, 2006 and ending December 31, 2022.
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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 about Deadlines
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)
State Historic Rehabilitation Tax Credit Program
Historic Preservation Certification Application
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)
New! Requirement for Applications for State Historic Rehabilitation Tax Credit Program (PDF)
New! MHC HRC Questionnaire Instructions (PDF)
New! MHC HRC Questionnaire Attachment (PDF)
New! Historic Rehabilitation Tax Credit Phased-In Projects (PDF)
New! Transfer of Historic Rehabilitation Tax Credit Awards (PDF)