NOTICE: Due to the federal government shutdown, the National Park Service is requesting that HPD hold the sending of all federal tax applications. HPD will continue to conduct state-level review of all federal tax projects to keep the programs running as efficiently as possible during this time. Please anticipate a delay in processing and reviewing applications by NPS once the government has reopened. State tax application review generally will not be affected by the government shutdown. Please contact Rachel Rice (firstname.lastname@example.org) with any questions.
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
- 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.
- 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 - 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.
Economic Benefit Studies
- The Economic Benefits of Historic Preservation in Georgia (2017)
- Catalyst for Change: The Federal Historic Tax Credit Transforming Communities (2014)
- Good News in Tough Times: Historic Preservation and the Georgia Economy (2010)
Who to contact:
Rachel Rice, Tax Incentives Program Manager
Allison Asbrock, Outreach Program Manager and Grants Coordinator