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Michigan's State Historic Tax Credit Program
January 6, 2025 Update: Due to overwhelming demand, the Large Commercial credit is expected to be fully reserved for 2025. Therefore, the Large Commercial Tax Credit application is now closed. Small Commercial and owner occupied residential applicants may apply for the 2025 tax credit. Review the 2025 Submission Note below to ensure your application is submitted in the appropriate manner.
Review program eligibility, program rules, frequently asked questions, and find applications and instructions below.
Applications for the State Historic Preservation Tax Credit ("state credit") must fall into one of three categories. The availability of credits in each category will depend on the amount of credits already committed in each category within the calendar year.
December 14, 2023 Tax Credit Webinar
Click the blue link below to review a webinar recording which discusses the application process. Although recorded in 2023, the information presented is still valid for the 2025 application process.
State Tax Credit Webinar Recording
The following general requirements apply for State Historic Preservation Tax Credit consideration:
It is strongly recommended that you apply and receive approval prior to beginning work so that plans can be revised if needed to align with The Standards (see below).
Applying for the State Historic Tax Credit is a sequential three-part process. Once you have completed and submitted Part 1, if your project is found to be eligible, you will be provided with a Part 2 application.
We strongly recommend that applicants download and save the relevant PDF documents below and open them in Adobe or another program before attempting to fill out any form fields.
Please review the Program parameters:
What are "The Standards?"
To be eligible for the state credit, proposed work must be in compliance with the Secretary of the Interior's Standards for Rehabilitation. Commonly referred to as "The Standards," they are a set of 10 nationally-accepted and easy to understand concepts which preserve the historic features of a property during a rehabilitation project.
Eligibility and Instructions to Apply:
Parts 1, 2, and 3 - Application Instructions
As of January 6, 2025, applications are being accepted in the following categories:
State Historic Tax Credit Application Form:
2025 State Historic Tax Credit Part 1 Application form
2025 Submission NOTE: Applications must be delivered by courier or mailing service via a method that offers a tracking number and proof of delivery so that the order of receipt can be established. Hand delivered applications will not be accepted and will be refused.
Additional application attachments, forms, and guidance:
