All information contained on this page is property of the Live Baltimore Home Center and as such may not be reproduced without the express written consent of Live Baltimore.

These projects must follow guidelines based on the Secretary of the Interior's rehabilitation standards. Please contact the appropriate agency before you begin the renovation.

• Find out if your home is eligible for historic preservation tax credits by searching on Baltimore City's I-MAP Program or by searching our Eligible Neighborhoods page.
• Helpful links to local organizations, salvage shops, resources and information about historic renovation and rehabilitation
• Click here to view before and after photos of actual projects in Baltimore City
• Sample Budgets  for common restoration projects
• Residential Project Cost Calculator
• Building Materials Calculator
  

• For residential and/or income property
• Credits property tax increase from rehab for ten years
• For both national register and/or locally designated historic areas
• Rehab cost must exceed 25% of pre-rehab full cash value
• The carry over provisions remain in effect for a full 10 years
• All unused credit is fully transferable to a new purchaser
• Contact Baltimore City Commission for Historical and Architectural Preservation , 410-396-4866
• View Eligible Neighborhoods
• How to Apply

• For residential and/or income property
• Provides a state income tax credit equal to 20% of rehab expenditures
• The maximum amount of credits per project is $3,000,000
• The credit cannot be claimed for costs funded with state or local grants, grants funded by tax-exempt bonds, or loans from the state or a locality below the rate on MD GO bonds
• For both national register and/or locally designated historic areas
• The rehabilitation expenditure in a 24-month period must be substantial, exceeding $5,000 for owner-occupied residential property, and the greater of the adjusted basis of the structure or $5,000 for all other property. The rehabilitation must conform with the Secretary of the Interior's Standards for Rehabilitation and must be certified by the Maryland Historical Trust.
• The Heritage preservation Tax Credit Program provides Maryland income tax credits equal to 20% of the qualified capital costs expended in the rehabilitation of a "certified heritage structure." A certified heritage structure can include structures:
  - Listed in the National Register of Historic Places
  - Designated as a historic property under local law
  - Located in a historic district listed in the National Register or in a local historic district and certified as contributing to the district's significance
  - Located in a certified heritage area and certified as contributing to the area's significance.
• Frequently asked questions about the Maryland State Tax Credit Program
• For more information or to download a Heritage Preservation Certification Application, click here . For more information call the Maryland Historical Trust's Office of Preservation Services at (410) 514-7627.
• Unused credits are refundable.

• For income property only, includes rental residential
• Provides a federal income tax credit equal to 20% of rehab expenditures
• For all national register and some locally designated historic areas
• Rehab cost must exceed the greater of $5,000 or the adjusted basis
• Unused credits may be applied up to 1year backward and 20years forward
• The credit is transferable to a new purchaser only if the transfer takes place prior to the property being placed into service
• Contact Maryland Historical Trust , Department of Housing and Community Development, 410-514-7627.
• Click here for instructions and to download the necessary applications .