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The Montgomery County Historic Preservation Tax Credit

The Montgomery County Historic Preservation Tax Credit provides a 10% tax credit for documented expenses for approved exterior maintenance, restoration, or preservation work on designated historic structures. To qualify, the work must be certified by the Historic Preservation Commission and meet criteria such as being exterior, contributing to historic preservation, and performed by a licensed contractor. The tax credit applies to the tax year after work completion with a deadline of April 1.

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121 views4 pages

The Montgomery County Historic Preservation Tax Credit

The Montgomery County Historic Preservation Tax Credit provides a 10% tax credit for documented expenses for approved exterior maintenance, restoration, or preservation work on designated historic structures. To qualify, the work must be certified by the Historic Preservation Commission and meet criteria such as being exterior, contributing to historic preservation, and performed by a licensed contractor. The tax credit applies to the tax year after work completion with a deadline of April 1.

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THE MONTGOMERY COUNTY

HISTORIC PRESERVATION TAX CREDIT


To encourage the restoration and preservation of privately owned structures designated on the
Master Plan for Historic Preservation, either individually or within a historic district, the
Montgomery County Council in 1984 passed legislation providing for a tax credit against
County real property taxes (Chapter 52, Article VI). The tax credit is 10% of documented
expenses for exterior maintenance, restoration, or preservation work. The work must be
certified eligible by the Historic Preservation Commission (HPC).

ELIGIBLE WORK MUST MEET ALL OF THE FOLLOWING CRITERIA:


1. Be certified by the HPC as contributing to the restoration or preservation of sites listed
on the Master Plan for Historic Preservation either individually or within an historic
district;
2. Be exterior work only;
3. Be undertaken with a previously approved Historic Area Work Permit (HAWP) if
alterations that require a HAWP are proposed; OR
4. Be ordinary maintenance exceeding $1,000 in expense; the work must be subsequently
certified (at the time the tax credit application is reviewed by the HPC) as being
consistent with the purposes of Chapter 24A, the County’s historic preservation
ordinance;
5. Be performed by a licensed contractor.

THE TAX CREDIT IS ALLOWABLE FOR:


In summary, eligible work includes repairs, restoration, or preservation of exterior features of
designated structures. Examples of eligible projects would include (but not be limited to):
Painting Restoring a documented feature such as a
Repairing roofs or replacing them in-kind dormer or porch that was previously
Repairing or restoring windows altered or removed
Repairing architectural trim or ornament Repairing and maintaining outbuildings
Uncovering and repairing original siding such as barns and garages.
Repointing brick or stone foundations or
chimneys

THE TAX CREDIT IS NOT ALLOWABLE FOR:


Examples of ineligible expenditures include:
New construction of a structure, or a new Repaving driveways
addition to an historic building Replacing features (such as windows) with
Work requiring an approved HAWP that is new features that are not identical in size
completed without the approval of the HPC and material, and repairing mechanical
Interior work equipment
The value of labor unless performed by a Tool and equipment purchases
licensed contractor Professional services (design fees, annual
Landscaping pest control, structural reports)
TIMING/DEADLINES:
The tax credit is allowed for the tax year immediately following the calendar year in which the
work or any distinct portion thereof is completed. The tax year is July 1 – June 30 and the
application deadline is always April 1. In other words, tax credit applications for work in a
specific calendar year are reviewed by the HPC during the following spring of that calendar
year and the approved tax credit is applied to tax bills received by property owners that
summer.

Any unused portion of this tax credit may be carried forward for as many as five years. If the
property is subsequently removed from the Master Plan for Historic Preservation, any unused
portion of the tax credit would immediately lapse. A property not listed on the Master Plan for
Historic Preservation at the time the work is undertaken is not eligible for the preservation tax
credit.

HOW TO APPLY:
1. Complete both the Application Form and the Receipts Transmittal Form (see attached)
Include two copies of the following:
Proof of payment - must be shown by photocopies of receipts marked “paid” or
by copies of canceled checks;
Clear, print photographs thoroughly showing the completed work and a
photograph of the front of the house (Please attach photographs to single sides of
8 ½” x 11” paper, labeling the photographs on the front.)

2. Receipts must be itemized so that eligible exterior expenses are clearly marked and
separated from any non-eligible expenses. If your receipt shows one price for a project
that also included interior work or new construction, have your contractor break down
the eligible expenditures. Expenditures must be clearly listed on the Receipts
Transmittal Form, described adequately, and keyed to the copies of the receipts.

3. APPLICATIONS SHOULD BE POSTMARKED BY APRIL 1 AND INCLUDE TWO


COPIES OF THE COMPLETE APPLICATION.

4. File the tax credit application form and attachments with the HPC.
Montgomery County HPC, 8787 Georgia Avenue, Silver Spring, MD 20910
Call the Historic Preservation Office at 301-563-3400 with any questions.
Application for Historic Preservation Tax Credit

Owner’s Name(s)

Owner’s Mailing Address

Daytime Telephone Number Email Address

I. In accordance with Chapter 52, Article VI, of the Montgomery County Code, I request a
credit to my County property taxes for the following work:

_________Restoration and preservation work for an individually designated historic site


or an historic resource within an historic district that was the subject of an
approved Historic Area Work Permit (HAWP) and qualifies under Chapter
52, Article VI.

_________Ordinary maintenance on an historic site or historic resource within an historic


district where the amount expended exceeds $1,000.

II. The property is listed in the Master Plan for Historic Preservation as:
Site Name or Historic District: __________________________________________________
Property Address: ____________________________________________________________
Property Tax Account #:_______________________________________________________
HAWP # (if applicable):_______________________________________________________
HPC Case # (if applicable): ____________________________________________________
Building Permit # (if applicable):________________________________________________

III. I have completed the Receipts Transmittal Form on the reverse and am forwarding two
copies all necessary receipts and photographs. _____ (initial)

Remember:
Proof of payment must be shown by photocopies of receipts marked “paid” or by copies
of canceled checks.
Photographs should be clear and thoroughly show the completed work and the front of
the house.
Attach photographs to single sides of 8 ½” x 11” paper, labeling the photographs on the
front.)
Receipts must be itemized so that eligible exterior expenses are clearly marked and
separated from any non-eligible expenses.
Expenditures must be clearly listed on the Receipts Transmittal Form, described
accurately, and keyed to the copies of the receipts.

Montgomery County Historic Preservation Commission • 8787 Georgia Avenue • Silver Spring, Maryland 20910
301/563-3400 Phone • 301/563-3412 FAX • www.mc-mncppc.org/historic
Montgomery County Historic Preservation Tax Credit

Receipts Transmittal Form


Copies of proofs of payment (paid bills, vouchers, receipts) must be attached to this submittal or your application will be incomplete and will not be processed.
Itemize expenditures below, keying them to the proof of payment.

Work Item Description Contractor/Supplier Amount Receipt #

Total of Eligible Expenses $

I hereby certify that the attachments hereto are receipts of actual expenditures made in connection with the restoration and preservation of the
structure referred to above. I affirm that the facts and matters contained in this transmittal are true and correct to the best of my knowledge.

Owner/Applicant Date

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