Financial assistance for historic preservation


Federal Historic Tax Credits


The Federal Investment Tax Credit program offers a 20% tax credit (not just deduction) to owners who rehabilitate qualified buildings listed on the National Register of Historic Places (NRHP). In addition to being listed on the NRHP, the program requires:

  • Project costs exceed an “adjusted basis” amount
  • Rehabilitation follows the Secretary of the Interior’s Standards for Rehabilitation
  • The building is used for income-producing purposes going forward.'

We strongly recommend that you submit an application before starting work to avoid increased cost.  Any work you begin without prior National park Service approval is done at your own risk.

Find out more about the adjusted basis formula, program regulations, which expenses qualify, and the application process with the National Park Service.


Federal Tax Credit Application

Utah Historic Preservation Tax Credits


The Utah State Historic Preservation Tax Credit program offers a 20% tax credit (not just deduction) to owners who rehabilitate qualified buildings listed on the National Register of Historic Places. In addition to being listed the program requires:

  • Project costs exceed $10,000, the rehabilitation follows the Secretary of the Interior's Standards for Rehabilitation
  • The building is used for residential purposes going forward. In the case of residential rental properties, the State credit can sometimes be combined with the Federal credit, resulting in a 40% tax credit.

We strongly recommend that you submit an application before starting work to avoid increased costs. Any work you begin without prior SHPO approval is done at your own risk.


Utah Tax Credit Application Part 1 & 2
Utah Tax Credit Application Part 3

Other Resources


Preservation Utah provides low-interest loans as well as inofmration on other resources available for rehabilitation projects.

The Division of Housing and Community Development (801-468-0145) has information on low-income housing tax credits (for developers) or low-interest, first-time home buyer programs.

For more information contact Amber Anderson, 801-245-7277 or Roger Roper, 801-245-7251