Owners of certified historic structures are eligible for state and federal tax credits if they meet certain guidelines. If this applies to your property, please take the time to review the following list of items.

From Preservation North Carolina (PNC):

Information at the PNC Website

PNC Tax Credit Brochure


From the State Historic Preservation Office (HPO):

HPO Letter Accompanying the Application Packet
Download components of packet below:

Fact Sheet

Historic Rehabilitation Tax Credits Law

Guidelines for Meeting Rehabilitation Standards

Instructions for Historic Preservation Certification Application

Application - Part A (MS Word format - fillable fields)
Application - Part A (PDF)

Application - Part B (MS Word format - fillable fields)
Application - Part B (PDF)

Amendment and Continuation Sheet (MS Word format - fillable fields)
Amendment and Continuation Sheet (PDF)

Attachment 1 (MS Word format - fillable fields)
Attachment 1 (PDF)

Primer for Photographs

Checklist for Tax Credit Applications

Tax Credit Fee Payment Form(MS Word format - fillable fields)
Tax Credit Fee Payment Form