Federal Historic Tax Credit (20%)

About This Program

Federal 20% tax credit for certified rehabilitation of certified historic structures listed on the National Register of Historic Places. Can be stacked with Ohio's 35% state credit for a combined 55% credit. Dayton has rich historic building stock (Oregon District, Huffman Historic District, South Park). Owner-occupied single-family residences are NOT eligible.

Certified historic structure; commercial/multifamily/rental only

Key Details

• 20% federal credit on certified historic rehabilitation
• Stack with Ohio 35% credit for 55% total on commercial/multifamily
• Property must be on the National Register of Historic Places
• Dayton historic districts: Oregon, Huffman, South Park, others
• Owner-occupied single-family homes are NOT eligible

How to Apply

Deadline: File Part 1, 2, 3 with National Park Service; claim on federal return