Historic Rehabilitation Tax Incentive Programs

The Division Of Historic Preservation
administers two historic rehabilitation tax incentive programs. These can be utilized independently or stacked to provide maximum credits. Click the links below for information on the two programs. 

State Historic Tax Credit Program

Federal Historic Tax Credit Program


Electronic Submission Process

The Division of Historic Preservation is now accepting digital State and Federal tax credit applications via Google form submission. To submit applications electronically via this form, applicants must create a free Google account with a Gmail address. Applicants who cannot do so may submit digital applications via a mailed USB drive. 

The link to submit a Federal Rehabilitation Tax Credit or State Commercial Tax Credit application via online portal is posted below. All application files are to comply with NPS digital submission standards found here. State application forms and State-only application documents should follow the naming conventions found here. Make sure to review these standards prior to submission. DIGITAL APPLICATIONS THAT DO NOT MEET THESE REQUIREMENTS WILL BE RETURNED FOR CORRECTION. 



Federal Rehabilitation Tax Credit Update 

Beginning August 15, 2023, all Federal historic preservation certification applications must be submitted electronically, both new applications submitted to the Division of Historic Preservation and materials submitted directly to NPS in response to requests for additional information. Technical Preservation Services has issued application forms and instructions for electronic submission, which are available on the TPS websiteOlder versions of the Federal applications will no longer be accepted after the August 15th deadline.  
 

NPS has scheduled a training webinar on electronic submission for program users. Use the link below to register for the webinar: 

Wednesday, August 9 at 3pm (CST) 

https://attendee.gotowebinar.com/register/2040360861249372768

State Commercial Tax Credit Update

During the FY2023 Regular Legislative Session, HB483 was passed that amends the Louisiana Historic Rehabilitation program, as set forth by R.S. 47:6019

Act 426 was signed on June 27, 2023 by Governor John Bell Edwards and will take effect on August 1, 2023. Program amendments are as follows:

  • The program sunsets on December 31, 2028.
  • The program added resources individually listed in the National Register or contributing to a National Register Historic District.
  • The credit has been increased to 25% for expenses occurring after January 1, 2023.
  • The credit has been further increased to 35% for expenses occurring after January 1, 2023, if the property is within an area defined as Rural. The legislation uses the most recent decennial census data to define Rural as: 
    • A parish with a population of less than 100,000.
    • A municipality with a population of less than 35,000.
    • An unincorporated area of a parish with a population 100,000 or more. 


Tax Incentives Map

Utilize the map below to determine if a building is located within a National Register Historic District, is individually listed in the National Register of Historic Places, and/or is located within a Cultural District. Buildings located within these areas may be eligible to apply for historic rehabilitation tax incentives. Buildings located in areas defined as Rural, which also qualify based on the program criteria may be eligible for increased credit amounts. 

NOTE: A PROPERTY MAY FALL OUTSIDE THE CENSUS BOUNDARIES FOR A MUNICIPALITY OR UNINCORPORATED AREA, BUT STILL QUALIFY AS RURAL IF THE ADDRESS INDICATES ITS INCLUSION IN A QUALIFYING MUNICIPALITY OR UNINCORPORATED AREA.  CLICK TO VIEW COMPLETE LIST

Contact Information
Phone (225) 342-8200
Fax (225) 219-9772

Mailing Address: Tax Incentives Staff, Division of Historic Preservation
P.O. Box 44247
Baton Rouge, LA  70804

Overnight Mail: Tax Incentives Staff, Division of Historic Preservation
4th Floor, 1051 N. Third Street
Baton Rouge, LA 70802

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