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State Tax Incentives Programs

State Tax Incentives

  • The Georgia Preferential Property Tax Assessment Program for Rehabilitated Historic Property allows eligible participants to apply for an 8 1/2 -year property tax assessment freeze. The Georgia Preferential Property Tax Assessment Program Fact Sheet  provides an overview of the state tax abatement program and those properties that may be eligible to apply for this incentive.
  • 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 have recently been made to the Georgia State Income Tax Credit Program. For information, see our Tax Incentives page.

Note: Historic residential and commercial properties are eligible to participate in both programs. A 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.


Applying to State Tax Incentive programs

     HPD needs several items to review your project:
       · Application Form (see below)
       · Photographs (of the entire property, inside and out. See: Photographs)
       · Photo Key (copy of a floor plan keyed to show where photos were taken. See: Key
       · Rehab floor plan of the building

    **PLEASE NOTE: Do not submit items in a notebook or any other type of folder.


Applications: 
(Note- For those also applying for Federal incentives: Note: The State Part A Application corresponds with the Federal Parts 1 and 2. The State Part B Application corresponds with the Federal Part 3. Supplemental information submitted should be the same for both programs.)...  the Part 2 work descriptions may be copied and attached to the State Part A, rather than filling out the State work description boxes.) HPD will send applicants an invoice for the Part A application. Applications will not be reviewed until HPD receives payment. Please see our Frequently Asked Questions document for a fee structure and schedule. 

    Preliminary Certification

        -- State Part A Application (PDF)

(Download this fillable PDF with hints that appear while hovering your mouse over a form field. The application must be printed with an original signature. Please use the blank work description page (PDF) for additional work descriptions.)  

    Amendments

        -- State Amendment Application Form - (PDF) (Word

                  Final Certification

        -- Part B form for the State Income Tax Credit Program (Word)

        -- Part B form for the State Preferential Property Tax Assessment Program (Word)

 **(Please note: there is one Part B form for the State Preferential Property Tax Assessment Program and one Part B form for the State Income Tax Credit Program. If you applied for both programs, we need both forms completed and sent in with original signatures.)**

                   Substantial Rehabilitation Worksheet  (PDF) (Word)

                   DNR Standards of Rehabilitation (PDF)

Send all completed applications and supplemental information to:

Historic Preservation Division
Georgia Department of Natural Resources
Attn: Tax Incentives Coordinator
2610 GA Hwy 155, SW
Stockbridge, GA 30281

------------------------
Who to contact:

Rachel Rice, Tax incentives & Grants Program Manager 
rachel.rice@dnr.ga.gov, 770-389-7849

 


External links
Secretary of the Interior's Standards for Rehabilitation are the guiding principles used to evaluate rehabilitation projects submitted to HPD and the NPS for review and certification.  The National Park Service's website provides a web-based version with illustrated guidance.  Or, download the non-illustrated, easy-to-print version - pdf.
 
Preservation Briefs - The National Park Service has developed a series of publications that address specific rehabilitation issues and the proper rehabilitation methods that should be applied.