The National Trust envisions a future where leaders who make decisions impacting our neighborhoods consider the reuse of historic buildings an essential strategy to create more inclusive, prosperous, and resilient communities. The National Trust has long supported the enactment of state historic tax credits (HTC) as a way of promoting building reuse. As a result of recent changes to the federal tax code, state incentives for financing historic rehabilitation projects are increasingly important and provide an opportunity for innovation. The long-standing federal credit has enabled thirty-five states to build upon the existing model to put in place many low-cost, high-performing rehabilitation incentives.This report provides state and local policymakers a guide to understanding the benefits of historic rehabilitation and key factors for structuring an effective state historic tax credit program. Ideally this report will catalyze state legislative and policy changes that attract private investment to transform unique yet underperforming buildings into vibrant and economically-productive community assets.#historictaxcredit#Advocacy#RealEstate
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The Preservation Leadership Forum of the National Trust for Historic Preservation is a network of preservation leaders — professionals, students, volunteers, activists, experts — who share the latest ideas, information, and advice, and have access to in-depth preservation resources and training.
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