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.
Round 45 Awards (PDF) Round 44 Awards (PDF) Round 43 Awards (PDF) Round 42 Awards (PDF) Round 41 Awards (PDF) Round 40 Awards (PDF) Round 39 Awards (PDF) Round 38 Awards (PDF) Round 37 Awards (PDF) Round 36 Awards (PDF) Round 35 Awards (PDF) Round 34 Awards (PDF) Round 33 Awards (PDF) Round 32 Awards (PDF) Round 31 Awards (PDF) Round 30 Awards (PDF) Round 29 Awards (PDF) Round 28 Awards (PDF) Round 27 Awards (PDF) Round 26 Awards (PDF) Round 25 Awards (PDF) |
Round 24 Awards (PDF) Round 23 Awards (PDF) Round 22 Awards (PDF) Round 21 Awards (PDF) Round 20 Awards (PDF) Round 19 Awards (PDF) Round 18 Awards (PDF) Round 17 Awards (PDF) Round 16 Awards (PDF) Round 15 Awards (PDF) Round 14 Awards (PDF) Round 13 Awards (PDF) Round 12 Awards (PDF) Round 11 Awards (PDF) Round 10 Awards (PDF) Round 9 Awards (PDF) Round 8 Awards (PDF) Rounds 5 - 7 Awards (PDF) Round 4 Awards (PDF) Rounds 1 - 3 Awards (PDF) |
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
New! 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)