North Carolina State Historic Preservation Tax Credit

NC Department of Natural and Cultural Resources

Available Historic Preservation

About This Program

North Carolina offers a 30% state tax credit for the substantial rehabilitation of income-producing historic structures. Property must be listed individually on the National Register or contribute to a registered historic district. Can be combined with 20% federal historic tax credit for total 50% credit. Non-income producing properties may qualify for a 15% credit.

30% state credit on qualified rehabilitation expenses; non-income producing properties 15%

Key Details

  • 30% state tax credit for historic rehabilitation
  • Property must be on National Register
  • Combines with 20% federal credit
  • 15% credit for non-income producing properties
  • Substantial rehabilitation required

How to Apply

A grant-savvy contractor in Concord, NC can handle the paperwork, inspections, and timelines so your funding releases on schedule. Getting matched is free.

Deadline: Ongoing for qualifying projects

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