• Hodges Gardens, Florien, LA

    Hodges Gardens, Florien, LA

  • Chalmette National Cemetery

    Chalmette National Cemetery

  • Laura Plantation, Vacherie

    Laura Plantation, Vacherie

  • African House on the grounds of the Melrose Plantation, Melrose, LA

    African House on the grounds of the Melrose Plantation, Melrose, LA

  • Plaquemine Locks

    Plaquemine Locks

Historic buildings and structures play a special role in creating the distinctive character of each and every community. Their essential legacy of cultural, educational, recreational, aesthetic, social, and environmental benefits must be preserved and/or documented for present and future generations. The Louisiana Division of Historic Preservation's professionally trained staff work in the public's interest to recognize, revitalize, rehabilitate, and record the historic built environment in our state through the important programs and technical assistance offered.

SHPO Year in Review 2022
SHPO Year in Review 2022 small banner


Last day to apply: June 16, 2023 at 5:00pm CDT

New Guidance on Qualified Rehabilitation Expenditures from the IRS

The National Park Service Technical Service Bureau recently shared new guidance from the IRS regarding Qualified Rehabilitation Expenditures. View a pdf of the new guidance here.

The guidance has incorporated detailed information on costs associated with flood adaptation which can be used in conjunction with the Guidelines of Flood Adaptation for Rehabilitating Historic Buildings (TPS 2021). It classifies QRE from non-QRE, and identifies those that may be QRE, depending on the situation.

Additionally, you’ll find information on costs related to renewable energy sources including solar panels, wind turbines, and geothermal systems.

For further information, visit the IRS website [Rehabilitation Credit - Real Estate Tax Tips].

Louisiana Trust for Historic Preservation's Rosenwald Schools Initiative!

Rosenwald schools were constructed for African American students during the first half of the 20th Century in Louisiana's rural communities. Community members were very instrumental in their construction as they provided matching funds in addition to, but not always, funds from the school boards and grants received from Julius Rosenwald. CLICK ON SCHOOL PLAN TO ACCESS THE LTHP WEBSITE TO LEARN MORE ABOUT THIS IMPORTANT INITIATIVE! 

Two Room School PlanLongstreet Rosenwald School, DeSoto Parish 

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Changes to Historic Tax Credit Programs

THE FEDERAL HISTORIC REHABILITATION TAX CREDIT APPLICATION FORMS HAVE CHANGED (again)! Be sure to download and utilize the most recent forms immediately. Effective Monday, March 1, 2021, the Division of Historic Preservation will ONLY accept forms with the header Rev. 2019. (updated 01/27/2021)

UPDATED December 10, 2021: STATE COMMERCIAL TAX CREDIT PROGRAM SUNSET EXTENTION AND RESERVATION CAP. During the 2020 First Extraordinary Session, the Louisiana Legislature extended the State Commercial Tax Credit Program through December 31, 2025, and placed a cap on the amount of credits reserved annually. Any Part 2 State Commercial tax credit applications received January 1, 2021 or later is subject to the  credit reservation cap. For information on reserving your historic tax credit, please visit the State Commercial Tax Credit page. 

Click here: Federal Historic & Non-Historic Rehabilitation Tax Credit Programs, and  State Commercial & Residential Tax Credit Programs

©2023 Louisiana Department of Culture, Recreation and Tourism