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Economic Incentives

Economic Incentives

   The Georgia Historic Preservation Division offers financial assistance, to aid historic preservation efforts, through Tax incentives and Grants.


  • Tax Incentives

  - Two federal tax incentive programs currently apply to preservation activities: the Rehabilitation Investment Tax Credit (RITC) program, and the Charitable Contribution deductionHistoric residential and commercial properties are eligible to participate in both programs. The property must be a "certified structure," which means it must be listed in the National/Georgia Register(s) of Historic Places.  The Historic Preservation Division must certify the rehabilitation.

   - Two state tax incentive programs currently apply to preservation activities: The Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic Property allows eligible participants to apply for an 8-year property tax assessment freeze. The Georgia State Income Tax Credit Program for Rehabilitated Historic Property allows eligible participants to apply for a state income tax credit equaling 25% of qualifying rehabilitation expenses capped at $100,000 for personal, residential properties, and $300,000 for income-producing properties.

      ** Important changes are coming to the Georgia State Income Tax Credit Program for Rehabilitated Historic Property. See our Tax Incentives page for detailed information. 

 

  •  Grants

  - The Georgia Heritage Grant Program offers matching funds on a statewide competitive basis to local governments and nonprofit organizations (except for churches and other religious organizations) for the preservation of Georgia Register and National Register-eligible historic properties. The program provides matching grants for development and predevelopment projects.  Program funding is provided by historic preservation license plate fees.

  - The federal Historic Preservation Fund grant provides pass-through grant funding to Certified Local Governments.  Eligible survey and planning activities include surveys, National Register nominations, design guidelines, brochures, web site development, heritage education materials, workshops/conferences, etc. Eligible predevelopment projects include activities such as historic structure reports, preservation plans, or architectural drawings and specifications. 


Other funding sources (list updated October 2015)

  


 Who to contact:

Carole Moore, Tax incentives & Grants Coordinator
carole.moore@dnr.ga.gov, 770-389-7848