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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.
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:
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.
There are two methods for submitting Delaware Historic Preservation Tax Credit Program applications: