Helpful Links and Resources
The following collection of resources is here to help you make the most of your historic building and to guide you to information about rehabilitation strategies and available tax benefits.
Rehabilitation Tax Credit Programs
To encourage the continued use of historic buildings, both the federal government and the commonwealth of Kentucky offer tax credit incentives to businesses and individuals that properly rehabilitate certified historic structures. If you are preparing to rehabilitate your historic building and you think that you may be eligible for a tax credit, you should begin by visiting the Kentucky Heritage Council's website for more information. The KHC staff will advise you in the rehabilitation and tax credit application process. Your project will be most successful if you consult with the KHC before beginning construction.
Historic Preservation Tax Credits
Under many circumstances you can save money in the rehabilitation of your historic building by taking advantage of federal- and state-level tax credits.
Federal 20% Tax Credit:
for qualified projects, you can reduce your costs of rehabilitation by twenty percent. For more information about tax credits at the federal level, visit the National Park Service's
Guide to the Federal Historic Preservation Tax Incentives Program for Income-Producing Properties . The site includes clear explanations, application forms, and illustrated guides.
Kentucky Historic Preservation Tax Credit:
in 2005 the Kentucky General Assembly approved a state tax credit in exchange for investment in the rehabilitation of historic buildings listed on the National Register of Historic Places. If qualified, a credit of up to 30% of rehabilitation expenses is available for owner-occupied residential properties, and up to 20% for others. For more information, see the Kentucky Historic Preservation Tax Credit page at the Heritage Council web site.
Planning and Zoning
Chamber of Commerce
Bluegrass Heritage Museum
National Trust for Historic Preservation
National Park Service
Secretary of the Interior's Standards for Rehabilitation
National Register of Historic Places
Preservation Briefs, NPS Technical Preservation Services