1. What is Section 106?
  2. What does the Historic Preservation Office Do?
  3. What is the National Register?
  4. What funds are available for rehabilitation?
  5. Who in my County can help?
  6. How do I get a tax credit for rehabilitating my house?

What is Section 106?

Section 106 is the section of the National Historic Preservation Act of 1966 that requires federal agencies to consider their effects on historic properties during project planning for any federal undertaking or permitted activity. This includes projects that are funded by federal money through state or local governments or private groups. Federal agencies and their clients must seek local opinions and knowledge about historic properties before they can proceed with their projects. You are entitled to have your wishes heard about what happens to historic properties during federally funded or permitted projects.

What does the Historic Preservation Office Do?

In Delaware, the State Historic Preservation Officer is responsible for the administration of the programs and policies of the National Historic Preservation Act, as amended, assisted by the staff of the Delaware State Historic Preservation Office. The historians, architectural historians, and archaeologists who make up the staff must meet qualifications established by the Secretary of the Interior for state staffs nationwide. Working in concert with academic and professional communities, preservation organizations, concerned citizens, and all levels of government, the Delaware State Historic Preservation Office coordinates preservation efforts throughout Delaware and serves as an advocate for the preservation of Delaware's historic places and unique cultural identity.

What is the National Register?

It is a list of sites, structures, buildings, and objects that are historically, architecturally, or archaeologically significant, on the local, state, or national level.

What funds are available for rehabilitation?

Occasionally federal monies are available for the restoration and rehabilitation of historic properties. The competition for these matching grants is very intense. A federal income tax credit is available for the approved rehabilitation of income-producing properties.

Who in my County can help?

If you have questions or concerns about Section 106 and the new regulations, or about your place in federal project planning, please write us at 21 The Green, Dover, Delaware 19901 or call (302) 736-7400 and we will be happy to talk to you about these issues. In addition, the counties and the City of Wilmington have preservation planners on their staffs to discuss your concerns and help you with particular projects.


New Castle County Department of Land Use
87 Reads Way, Corporate Commons
New Castle, Delaware  19720-1648
Ph:(302) 366-7780

City of Wilmington Department of Planning
City/County Building
800 French Street
Wilmington, Delaware 19801
Ph:(302) 576-3107


Kent County
Handled by the
State Historic Preservation Office
Ph: 302) 736-7400

Sussex County Department of Engineering
2 The Circle
P.O. Box 589
Georgetown, Delaware 19947
(302) 855-7816


How do I get a tax credit for rehabilitating my house?

The program permits the owner of an income-producing historic building to seek an income-tax credit equal to 20% of the qualified rehabilitation expenditures. An income-producing property may encompass commercial space, office space, rental apartments, a bed and breakfast inn, etc., or a mixture of such uses. The building must be listed in the National Register of Historic Places, either individually or as a contributing property of a historic district. Further, the rehabilitation must meet the Secretary of the Interior's Standards for Rehabilitation.

Please contact the Tax Coordinator for more information:

Tax Act Coordinator
Delaware State Historic Preservation Office
21 The Green, Dover, DE 19901
(302) 736-7400