NYS Historic Homeowner Tax Credit

NYS Parks, Recreation & Historic Preservation / Tax Dept.

Open Home Repair

About This Program

State income tax credit equal to 20% of qualified rehabilitation expenses for owner-occupied homes listed on the National Register of Historic Places or in a listed Historic District within a distressed census tract. Cap reduced to $25,000/year as of January 2025.

20% of qualified expenses; minimum $5,000 in expenses required. No longer refundable

Key Details

  • Home must be on National Register or in Historic District
  • Must be in a distressed census tract
  • 20% credit on qualified rehabilitation expenses
  • Minimum $5,000 in qualified expenses
  • Cap reduced to $25,000/yr as of Jan 2025; no longer refundable

How to Apply

Deadline: Apply before starting work, ongoing

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