Tax Credit Program

Program Overview

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Guidance Links

DRAFT GUIDELINES FOR HPTC APPLICANTS

Draft Guidelines for HPTC applicants - How can I upload a pdf to this section?

8/29/24 DJM - Use the paperclip on the formatting bar above. Guidance-for-Completing-Applications-2.pdf

Secretary of the Interior Standards for Rehabilitation

Delaware’s Historic Preservation Tax Credit Program assists in preserving and rehabilitating historic buildings throughout Delaware. Applicants may be eligible for tax credits for rehabilitation work on properties that are listed in the National Register of Historic Places or are certified as contributing to a listed historic district. The rehabilitation work must meet the Secretary of the Interior's Standards for Rehabilitation developed by the National Park Service.

The Federal Rehabilitation Tax Incentive Program

For owners of income-producing historic properties, there are also federal rehabilitation tax credits. The federal program is managed by the National Park Service, but applications are first submitted to the State Historic Preservation Office (located within the Division of Historical and Cultural Affairs) for review.