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Kentucky Historic Preservation Tax Credit

The Kentucky Heritage Council worked closely with the Governor’s office and Preservation Kentucky, Inc. [External Link - You are now leaving the .gov domain. ] to rally preservationists across the state to ensure that the historic preservation tax credit provision of the Governor’s 2005 JOBS for Kentucky Tax Modernization Bill was enacted. Only properties listed individually or as contributing to a district listed in the National Register of Historic Places are eligible.

To date a total of 832 historic rehabilitation projects have been reviewed through this program. These represent a private investment of $647,260,922 in historic rehabilitation in Kentucky.  Through this tax credit program to date: 

  • 418 commercial projects have been planned with 249 completed to date
  • 333 residential projects have been planned with 236 completed to date
  • $327,951,802 has been invested in these historic buildings
  • $123,537 is the average investment for owner-occupied residential properties
  • $1,300,726 is the average investment for commercial projects

With the apportionment formula in place and a total cap of $5 million, recipients received an average of 48% of their eligible credit.

Updated January 2015


Last Updated 11/28/2016