NYS Historic Homeowner Tax Credit

About This Program

A state income tax credit equal to 20% of qualified rehabilitation expenditures for owner-occupied historic homes, up to $25,000 per year. Building must be listed on the National Register or a contributing building to a historic district in an eligible census tract.

20% of qualified rehab costs; max $25,000 credit per year (reduced from $50,000 as of 2025)

Key Details

• 20% tax credit on qualified rehabilitation expenditures
• Maximum $25,000 per taxpayer per year (reduced from $50K in 2025)
• Home must be on National Register or in historic district
• Must be in qualifying census tract
• Both spouses can each claim up to $25,000

How to Apply

Deadline: Ongoing (with tax filing)