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Rehabilitation Tax Credits

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Submit Tax Credit Applications here: 

​We are currently accepting, reviewing, and approving 2024 Project Applications! 
The deadline for a project to submit its application materials and be allocated funding from our 2024 budget is April 29th, 2024. Applications received thereafter will be reviewed, but they will not be allocated tax credits until 2025.​

Tax Credit Application Portal Icon.png​​​​
Tax Credit Payment Portal Icon.png
​Click on the Application Portal (above) to submit your​ Tax Credit Applications. For alternative ways to submit, please contact us
​​Click on the Payment Portal (above) to calculate and pay your Review Fee​. For alternative ways to pay, please contact us​
​​​​

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 a Historic Property. Rehabilitation expenses must take place within 24-months.  

  1. ​To qualify, your property must be 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, your project must meet the federal guidelines of "Rehabilitation​." Staff is here to support and guide you, so the project successfully meets the Standards of Rehabilitation. 
  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. Your tax credit is awarded after the Part 3 application is approved.

See below, for more information, or contact us today with your questions! 


Rehabilitation Tax Credit Programs:

​The type of Tax Credit program you're eligible for is determined by how the property is going to be used once rehabilitated. Please​​​ select the category (below) that best describes your building's use. ​

​Frequently Asked Questions: 

When can I apply?

​We accept, review, and process applications ALL YEAR. So you should start the application process as soon as you start planning a Rehabilitation Project! 
The deadline​ for a project to be in a specific year's budget cycle, is April 29th. We issue Allocation Letters (which allocates how much funding is set aside for your specific project from our annual budget) on June 29th each year. You may only have one (1) Tax Credit project at any given time. Each project must be separate, distinct, and completely finished​ prior to applying for a new Tax Credit project. 

Can I retroactively apply for Tax Credits?

​If a project's expenses​ are within 24-months of an Allocation Letter deadline (July 1 of each fiscal year), an applicant may apply for a Tax Credit Application retroactively. HOWEVER, it is NOT recommended that you begin work prior to receiving a Part 1 and Part 2 approval for the proposed project. 
By starting work prior to receiving your Tax Credit approvals, you are placing your Tax Credit eligibility in jeopardy and assuming the risk of disqualification from the program (at the Part 2 level) or a potential project denial (at the Part 3 level) if the work does not meet the federal Standards of Rehabilitation. 
It is the standard process - and ALWAYS recommended - to apply for a Historic Rehabilitation Tax Credit and receive approval PRIOR to beginning ANY WORK.  Please contact the Site Development staff if you have any questions. 

When can I claim my awarded Tax Credits?

​A project must have all three applications (Parts 1, 2, and 3) approved by the Kentucky Heritage Council before the awarded tax credit amount may be applied to your tax return. ​The awarded credit amount can be applied to the year the project was completed. The Kentucky Heritage Council does not provide any tax-related advice beyond the (above) statement. 
Any tax-related questions should be directed to your tax-preparing professional and/or to the Department of Revenue's Tax Credit staff, at: DORTaxCredits@Ky.Gov. 

Are there any grants available?

​​The Kentucky Heritage Council does not offer or administer grants for Rehabilitation projects. However, the National Trust for Historic Preservation (NTHP) has several grant opportunities
The NTPF grants are often limited to a specific type of recipient, geographical region, and/or project goal. One of the grants administered through the NRHP is the Linda and Jerry Bruckheimer Preservation Fund for Kentucky, and has an application deadline of June 1st, each year. See all the NTPF grants that are available, here!
Who can I contact with questions? 
Katie Wilborn, Site Development Program Administrator
​Katherine.Wilborn@ky.gov
(502)-892-3446, Please note that email is the best way to reach Katie Wilborn. 
​For additional Site Development staff contacts, please see our Staff Contact page. 


Taxpayers are urged to seek the advice of a qualified tax professional for any tax credit project.​​

Written​ Notice:

Please note that the K​HC has followed the National Park Service's efforts to go digital. The National Park Service (NPS) created a fully-electronic Tax Credit process in September 2023. As such, all State and Federal Rehabilitation Tax Credit applications MUST  be submitted​ digitally AND on the correct electronic Application Forms (located on this website, under the "Applications & Forms" section), or they shall be deemed incomplete and the applicant notified to resubmit correctly.  Furthermore, ​the Site Development Program will issue all State Historic Tax Credit Approvals (Parts 1, 2, and 3; also known as Forms: TC-1, -2, -3, and -4, respectively) by email to the applicant(s) from Marc​h 1, 2023 henceforth. The National Park Service provides their approval documents to the applicant for Federal Historic Tax Credit applications via email, as well. The only documents that shall be sent to the applicant via written notice in the mail, per our regulations, shall be:

  • Withdrawal of Certification of Historic Significance (per Section 3 of KAR 300.006.011)
  • Notice of Recapture of Allocation Credit (per Section 6 of KAR 300.006.011)​
  • ​Revocation of Owner's Certifications (per Section 9 of KAR 300.006.011) ​​

Applications & Forms:

You must download and fill out the Application Forms (below) on Adobe Acrobat or Adobe Reader (a free version is available). 

Include with ALL applications:

Photo Form.pdf- NEW!
Also available as a PowerPoint: ​​Photo Form.pptx
​Also available as a Word document: Photo Form.docx




State Applications: 
State Application - Part 1.pdf
State Application - Part 2.pdf
State Application - Part 2 Amendment.pdf
State Application - Part 3.pdf


​Federal Applications

The following forms are for income-producing properties and have been prepared and provided by the National Park Service for distribution.


Additional / Other Applications:

State - Extension Request Form.pdf
State - Relinquish or Withdraw Tax Credit Application.pdf


Fee Schedules: 

State - Fee Schedule for State Tax Credit Applications 
State Tax Credit information
Federal - Fee information for Federal Tax Credit Applications​ 
Federal Tax Credit information

Resources:​​

Tax Credits One-Page Informational_2024.pdf

Photo Documentation Guide For Tax Credit Applications​.pdf

Standards for Rehabilitation
​Window Guidelines​
QREs vs. Non-QREs.pdf
QRE vs Non-QREs definitions (IRS Treasury 1.48).pdf
Federal - Application Guide.pdf


Application Examples:

Part 2 - Photo Key & Floor Plan Examples.pdf
Part 2 - Description of Rehabilitation Example.pdf
State Application Example.pdf

State Regulations: