Application Process

The application is a three-part process that consists of 1) Historic Property Certification, 2) Rehabilitation Certification, and 3) Certification of Completion. Photographs, drawings and an estimate of qualified expenditures are required with submittal of the Rehabilitation Certification.

Credit Award

A Credit Award is assigned to a project at the time of Rehabilitation Certification. The credit amount will not increase despite increases in project costs. Work may proceed prior to certification, but applicants are cautioned that they do so at their own risk. The Delaware State Historic Preservation Office reviews the rehabilitation projects. A $250 fee for review may be required at the time of Certification of Completion request.

More Information

For further guidance, contact:
State Tax Credit Program Coordinator
Delaware State Historic Preservation Office
21 The Green, Suite A
Dover, DE 19901
(302) 736-7400

Business Audit Bureau Manager
Division of Revenue
Carvel State Office Building, 8th Floor
820 North French Street
Wilmington, DE 19801
(302) 577-8445