Rehabilitation Tax Credits

• ​​You may access and download the KY Rehabilitation​ Tax Credit application forms on our Applications & Forms​ page. 
  
  
• The updated Statutes can be found here: ​KRS Chapter 171.396 through 399​.
  
  
• The Emergency Regulation amendment is in effect and may be viewed here: 300 KAR 6.011_Emergency Reg.pdf
  
  
• The ordinary Regulation amendment (identical to the emergency amendment) has been filed and can be viewed here: 300 KAR 6.011 - Ordinary Reg.pdf
  
  
• ​​A memorandum, acknowledging the ordinary and emergency amendment to the State Rehabilitation Tax Credit regulations (KAR 300.6.11), may be viewed here: LRC Acknowledgment of O & E Reg. 300 KAR 6.011.pdf

Notice of Public Hearing & Comment Period for Emergency KAR 300.6.11: 

The Emergency Amendment is in effect (and an identical, ordinary amendment to the KAR 300.6.11 has been filed). 

​The public may submit written comments on this emergency administrative regulation amendment until end-of-day on November​ 30th, 2026, by uploading their materials to the Public Comment Portal (below) or by mailing their written comments to: ATTN: Craig Potts, 410 High Street, Frankfort, KY 40601. 

The public may make a written request to Craig.Potts@ky.gov to attend a public hearing on this emergency administrative regulation. If requested, the public ​hearing will be held on November 24th, 2026, at the Mayo Underwood Building, 500 Mero Street, Frankfort, KY 40601. The deadline to request to attend the hearing is five business days prior to the hearing (by end-of-day on November 17th, 2026).

For questions regarding the public hearing, or to submit your written request to attend the public hearing, please email: Craig.Potts@ky.gov ​

Overview of Rehabilitation Tax Credits:

A Historic Rehabilitation Tax Credit is a voluntary, dollar-for-dollar credit toward a property owner's income taxes, based on the cost of rehabilitating their certified historic property. 

1. ​To qualify, your property must be listed within a National Register Historic District or Individually listed on the National Register of Historic Places​. You can search for your property HERE or contact our National Register Coordinator if you're unsure if your property is listed. 
   
   
2. Next, you should determine if you want to apply for State Tax Credits (available for any use at all eligible properties) or State and Federal Tax Credits (available for inco​me-producing properties only). You should see our Resources & Guides page to learn more about the State and Federal programs available. Your project's qualifying rehabilitation​ expenses ("QREs") must meet the minimum investment requirements for your project category and the program you're applying to. The Rehabilitation Project must meet the Standards for Rehabilitation​.  Staff is here to support and guide you through the planning process, so the project can successfully meet the Standards of Rehabilitation once completed.  
   
   
3. The Rehabilitation Tax Credit program is a three-part application process, whereas Parts 1 and 2 are submitted before the project begins and Part 3 is submitted after the work is complete.  Projects with approved​ State Part 1 and 2 applications will be allocated funding. Your tax credit may be awarded after​ the work is complete and the Part 3 application is approved, up to the allocated amount.
   

See our resources page, below, for more information or contact us today with your questions. 

​Documents and Resources:

Resources & Guides

We've compiled helpful tools, resources, and tutorials to assist everyone, from First-Time Applicants to Advanced Users of the program.

Applications & Forms

All State and Federal Rehabilitation Tax Credit Applications are located here, including Photo Forms.

Project Examples

State applications examples are linked here, as well as Federal project examples from around the country.

​

​​Frequently Asked Questions: 

Do I need to describe all of my work or only the eligible​ work?

​A project must have all its application components (Parts 1, 2, 3, and 4) approved by the Kentucky Heritage Council before the awarded tax credit amount may be applied to your tax return. ​The awarded credit amount is applied to the tax year that the project was completed in; not the year the KHC receives or approves your Part 3 application. Random financial reviews can be requested and applicants should be prepared to provide documentation substantiating their QREs. The​ Kentucky Heritage Council does not provide any tax-related advice.  ​

The Rehabilitation Tax Credit program is not a grant.
However, we have a Grant Opportunities page, to assist you in your research for external funding! ​

Who can I contact with questions? 

KHC.TaxCredits@ky.gov​