Ohio Historic Preservation Tax Credit (Commercial/Multifamily)

Ohio Dept. of Development / Ohio History Connection

Available Home Repair

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

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