Historic Homes Rehabilitation Tax Credit
Connecticut’s Historic Homes Rehabilitation Tax Credit supports the restoration of historic residential properties by funding projects that preserve original architectural features and comply with rigorous preservation standards.
Funder: Connecticut Department of Economic and Community Development
Due Dates: December 31, 2025 (Part 1 & 2 application) | December 16, 2027 (Final application)
Funding Amounts: 30% tax credit up to $30,000 per unit (or $50,000 for non-profit housing corporations); minimum $15,000 project; $3 million in credits available per year.
Summary: Supports the restoration and rehabilitation of historic homes in Connecticut through a state income tax credit for qualifying projects.
Key Information: Applications must be approved before work begins; all work must comply with historic rehabilitation standards.
Description
The Historic Homes Rehabilitation Tax Credit program aims to preserve the distinctive features, finishes, and construction techniques of historic homes in Connecticut. By providing a substantial tax credit, the program encourages homeowners and non-profit housing corporations to restore and rehabilitate eligible properties rather than replace historic features. All work is evaluated against the Secretary of the Interior’s Standards for Historic Rehabilitation, ensuring that projects maintain the architectural integrity and historical significance of the homes. Eligible projects include repairs to porches, windows, roofs, historic ornamentation, and key systems like HVAC and plumbing, while ineligible costs include new construction, landscaping, and owner labor. The program is administered by the Connecticut State Historic Preservation Office (SHPO) within the Department of Economic and Community Development.
