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Delaware’s Historic Preservation Tax Credit Program assists in preserving and rehabilitating historic buildings throughout Delaware. Applicants may be eligible for tax credits for rehabilitation work on properties that are listed in the National Register of Historic Places, or are certified as contributing to a listed historic district. The rehabilitation work must meet the Secretary of the Interior’s Standards for Rehabilitation developed by the National Park Service.
For owners of income producing historic properties, there are also federal rehabilitation tax credits. The federal program is managed by the National Park Service, but applications are first submitted to the State Historic Preservation Office (located within the Division of Historical and Cultural Affairs) for review. More information on the federal program.
As of Dec., 11, 2019, amended regulations pertaining to the Delaware Historic Preservation Tax Credit Program as proposed by The Division of Historical and Cultural Affairs are now in effect. All comments and suggestions received during the public comment period were taken into careful consideration. For a copy of the proposed regulations go to Amendments to the Regulations Governing the Historic Preservation Tax Credit Program in the Delaware Register of Regulations.
The proposed changes do not affect the Federal Historic Tax Credit Program.
The following documents are provided to help guide applicants through the program: