Division of Historic Preservation | Louisiana Office of Cultural Development

Historic buildings 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 for present and future generations. The Louisiana Division of Historic Preservation's professionally trained staff works in the public's interest to preserve and restore these buildings so they can enhance and enrich our environment and, thus, our lives.

Historic preservation does more than just communicate the past. By saving an important part of our heritage, the Division of Historic Preservation energizes Louisiana's cultural economy. We help local craftsmen, artists, and lovers of history find places to live, work, and play. Although we strive to preserve the best examples of our state's architecture, we also focus upon buildings representing the forces that shaped Louisiana's history and culture. Thus, we help the tourism industry provide destinations for out-of-state visitors who wish to enjoy the unique Louisiana experience. To make these things happen, we actively assist property owners to apply for National Register status and qualify for the federal and state tax incentives that often make the restoration of historic buildings possible. We also devise strategies to rejuvenate downtown commercial districts through our Main Street program.

NPS Historic Preservation Grants

NATIONAL TRUST FOR HISTORIC PRESERVATION

The African-American Cultural Heritage Action Fund grant program from the National Trust for Historic Preservation is designed to advance ongoing preservation activities for historic places such as sites, museums, and landscapes representing African American cultural heritage. Submit your Letter of Intent by Jan. 31.

For full fund details, including the online form to submit your letter of intent, visit Forum.SavingPlaces.org/aachactionfund.

Changes to Historic Tax Credit Programs

TAX CUTS AND JOBS ACT: Changes to the Federal 20% Historic Rehabilitation Tax Credit Program and the Federal 10% Rehabilitation Credit for Non-historic Buildings

On December 22, 2017, Public Law No: 115-97 (Pub. L. 115-97) was signed and enacted, amending the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. Pub. L. 115-97 (Sec. 13402) modifies the 20% Historic Rehabilitation Tax Credit as well as provides certain transition rules. These and other changes to the Internal Revenue Code may affect a taxpayer's ability to use of the 20% Historic Tax Credit. Pub. L. 115-97 also repeals the 10% Rehabilitation Tax Credit for non-historic buildings. The text of Pub. L. 115-97 is available at www.congress.gov.

Applicants requesting historic preservation certifications by the National Park Service as well as others interested in the use of these tax credits are strongly advised to consult an accountant, tax attorney, or other professional tax adviser, legal counsel, or the Internal Revenue Service regarding the changes to the Internal Revenue Code related to Pub. L. 115-97.

The State Residential Tax Credit Program expired December 31, 2017

For more information, please visit The State Residential Tax Credit Program homepage.

The State Commercial Tax Credit Program reduces from 25% to 20% effective January 1, 2018

The amount of the credit shall equal 25% of the eligible costs and expenses of the rehabilitation incurred prior to January 1, 2018, regardless of the year in which the property is placed in service. The amount of the credit shall equal 20% of the eligible costs and expenses of the rehabilitation incurred on or after January 1, 2018, and before January 1, 2022, regardless of the year in which the property is placed in service. No credit is authorized pursuant to this Section for expenses incurred on or after January 1, 2022.

For more information, please visit The State Commercial Tax Credit Program homepage.