Homeowner Tax Credit
The Maryland Historic Revitalization Tax Credit Program accepts applications for homeowner projects, providing Maryland residents with a state income tax credit of up to 20% of eligible expenses (capped at $50,000 in a 24-month period) for qualified rehabilitation work on their historic homes. The project must have a minimum of $5,000 in eligible expenses to qualify. The program encourages investment in Maryland’s historic neighborhoods and helps homeowners preserve their properties for future generations.
This page provides an overview of key steps in the process.
For complete information about requirements, please review the application instructions - PDF 8.17 MB.
Timeline
Applications are accepted year-round on a rolling basis.
Once MHT receives a complete application in its queue, review typically takes 30 to 45 days, but time may vary depending on completeness of submission and project complexity.
Emergency Situations
If you wish to use the homeowner tax credit to assist with emergency repairs, please contact tax credit staff to discuss your project before you begin any emergency work.
Eligibility
Applications must meet all eligibility requirements to receive a tax credit, and all work must be approved by MHT for consistency with the Secretary of the Interior’s Standards for Rehabilitation before a project begins.
Eligible applicants
Applicants must own and occupy the property as their primary or secondary residence, either individually or through a cooperative.
Eligible properties
To qualify, the property must be both a single-family, owner-occupied residence and a certified historic structure.
A single-family, owner-occupied residence includes:
- A house (or part of a house) where the owner and their immediate family live as their primary or secondary home
- A cooperative unit that is owned or leased by the cooperative housing corporation and leased only to a member and their immediate family, who live there under a proprietary lease
A certified historic structure is a property that is one of the following:
- Individually listed in the National Register of Historic Places, or
- A contributing resource in a National Register Historic District, or
- Locally designated (as an individual landmark or contributing structure) and determined by MHT to be eligible for the National Register
Some properties located in (and certified as contributing to) a Maryland heritage area or a curatorship property owned by the Maryland Department of Natural Resources may be eligible for this program. If you are considering applying for one of these properties, please contact staff.
Eligible projects
The homeowner tax credit supports repairs or changes that bring a historic property to functional use while protecting important historical, architectural, or cultural parts of the building, site, and surroundings.
This means that some renovations and remodeling projects may not be eligible for this program (for example, if proposed changes are based on a design preference and not necessary for functional use). Likewise, expenses that do not relate to the historic property itself – for example, furnishings or other moveable fixtures – will not be eligible.
Examples of eligible projects
Eligible projects include, but are not limited to:
- Roof repair or replacement
- Chimney repair and relining
- Structural repairs
- Window and door restoration
- New storm doors/windows
- Masonry repair or repointing
- Mechanical, electrical, and plumbing work
- Interior finish restoration, including plaster, flooring, or trim
- Professional design, architectural, or engineering fees related to the project
- Tool/equipment rental
- Repair of historic outbuildings
Ineligible projects
The following work typically does not qualify for the homeowner tax credit:
- Landscaping, sidewalks, patios or parking areas
- Repair of non-historic outbuildings
- New construction (includes additions, expansions, or construction of new buildings on site)
- Work that is primarily remodeling in nature
- Appliances
- Carpeting over historic flooring
- Curtains, blinds, rugs or other interior décor
- Tool/equipment purchases
- Pest control, chimney cleaning, drain cleaning, etc.
Any work begun prior to MHT review and approval will not qualify for the tax credit and may jeopardize the credit for the entire project. All work must comply with the Secretary of the Interior’s Standards for Rehabilitation.
Please contact MHT with any questions about eligible expenses before you begin your application.
Using the state tax credit with local tax credits
Homeowners may use the state historic tax credit with local historic tax credits, if local tax credits are available and the project meets the eligibility requirements for both programs.
However, MHT review is independent of local review and may not be waived or substituted with local tax credit approval.
Please contact your county or municipality for more information about local tax credits.
Three-part application process
The tax credit application has three parts:
- Part 1 describes the property and its historic significance for evaluation by MHT.
- Part 2 describes the proposed rehabilitation work for approval.
- Part 3 documents the completed project for final certification.
How to apply
To get started, read the homeowner application instructions and all supporting materials. Applicants are encouraged to contact MHT early in the planning process for large or complex projects.
MHT reviews each part of the application, including documentation of the completed project (Part 3), for eligibility prior to approval. If approved, the credit is claimed on your Maryland state income tax return for the year the project is certified as complete.