Ohio Historic Preservation Tax Credit (Commercial/Multifamily)

About This Program

Ohio state tax credit of 35% (for communities under 300,000 population — Dayton qualifies) of qualified rehabilitation expenditures for historically designated buildings. Capped at $5M per project. Annual program funding increased to $75M by July 2025 Ohio budget. Note: single-family owner-occupied residences are NOT eligible — commercial, multifamily rental, and institutional uses qualify. Strong tool for Dayton's historic building stock.

NOT for owner-occupied single-family; commercial/multifamily only

Key Details

• 35% credit for Dayton (community under 300,000 population)
• Up to $5,000,000 per project
• Annual program funding: $75M (increased in 2025 Ohio budget)
• Bi-annual competitive rounds: March and September
• Single-family owner-occupied homes NOT eligible

How to Apply

Deadline: Competitive bi-annual rounds — March and September applications