Delaware Historic Preservation Tax Credit Program
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.
NOTICE: May 2020 The Delaware Division of Historical and Cultural Affairs is now accepting Delaware Historic Preservation Tax Credit Program applications electronically. New Fillable Forms with Digital Signature are available. See details below.
Current regulations pertaining to the Delaware Historic Preservation Tax Credit Program, as amended Dec. 2019, can be found in the Delaware Register of Regulations, available online here.
The following documents are provided to help guide applicants through the program:
Application Forms – Now Available as Fillable PDFs, with Digital Signature. To use these forms:
- Download the form using Adobe software. [NOTE: If you open the form in your browser window, you will not be able to save information you enter]
- Save the form on your computer. Fill it out.
- In the signature line, please type your name. We will follow up if we need a live signature.
- Save the form when you’re finished.
- Part 1 – Certification of Historic Property (fee applies)
- Part 2 – Certification of Rehabilitation and Description of Rehabilitation Work (two files)(fee may apply)
- Part 3 – Certification of Completion (fee may apply)
- Part 4 – Request for Credit Award
- Continuation Form
- Amendment Form
The review fee is due at the time the applicant submits the application. Please note that the application will not be reviewed until the fee is received. All fees are non-refundable.
Submitting your application forms, attachments and fee
There are two methods for submitting Delaware Historic Preservation Tax Credit Program applications:
- By US Mail: send forms, attachments, and fee check to: 29 N. State St., Dover, DE 19901; please mark to the Attention of the Tax Credit Program Coordinator
- By Electronic submittal:
- Email the application form(s) to: HCA_HistoricTaxCredit@delaware.gov. NOTE: If you are sending Division of Revenue forms, be sure to encrypt the message using Egress or a similar program.
- If you need to send attachments (photos, plans), please add those to your email. NOTE: If the total file size will exceed 10MB, please contact the Tax Credit Program Coordinator before sending. You may need to use a secure website to transfer the documents. Not all such sites are accepted by the State’s servers.
- Either mail the fee check to the office (29 N. State St., Dover, DE 19901), or call to make a credit card payment over the phone (302) 736-7400.