Tax Incentives & Grants

Historic home that received a preservation grant
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Rehabilitating historic properties can promote economic development, encourage heritage tourism, and support sustainability.
The Georgia Historic Preservation Division offers financial assistance, to aid historic preservation efforts, through tax incentives and grant programs

Tax Incentives

  • Historic Preservation Tax Incentive Explainer Video

  • Federal Tax Incentives – Available are two types of incentives including a federal income tax credit equal to 20 percent of the project’s Qualified Rehabilitation Expenditures, or a charitable contribution deduction taken in the form of a conservation easement.

  • State Tax Incentives – Available are two types of incentives, including a state income tax credit equal to 25 percent of the project’s Qualified Rehabilitation Expenditures and a property tax freeze for 8 and a half years.

WARNING: Projects that are initially submitted substantially complete or that do not comply with DNR’s conditions included in our project review letter may preclude use of tax credits.

Grants

  • 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.
  • Historic Preservation Fund Grant Programs 
     
    • Certified Local Government Grants - 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.  
       
    • Hurricane Irma Disaster Assistance Grants - One-time grant program to assist Georgia historic property owners with recovery from Hurricane Irma by addressing historic property needs unmet through other funding sources. Owners of historic buildings, structures, and objects listed on the National Register of Historic Places in Georgia counties designated for general public assistance and individual assistance by the Federal Emergency Management Agency (FEMA) for Hurricane Irma may apply for planning documents or construction projects on properties affected by Hurricane Irma. 
       

Economic Benefit Studies

 

 


Who to contact:

Molly McLamb, Tax Incentives Architectural Reviewer and Specialist
molly.mclamb@dnr.ga.gov, 770-389-7847

Melanie Holthaus, Grants Coordinator
melanie.holthaus@dnr.ga.gov, 770-389-7859