Tax Incentives & Grants

Tab Group

Basic Info

Rehabilitating historic properties can promote economic development, encourage heritage tourism, and support sustainability. The Georgia Historic Preservation Division offers financial assistance, to aid historic preservation efforts, through tax incentives and grant programs

Tax Incentives

PROGRAM UPDATE: After August 15, 2023 all state and federal Tax Incentive applications submitted to HPD must be submitted digitally.  Neither NPS nor HPD will accept any applications or amendments in physical form after that date.  

  • Federal Tax Incentives – Two types of tax incentives are available at the federal level: 1) a federal income tax credit equal to 20 percent of the project’s Qualified Rehabilitation Expenditures and 2) a charitable contribution deduction taken in the form of a conservation easement

  • State Tax Incentives – Two types of tax incentives are available at the state level: 1) a state income tax credit equal to 25 percent of the project’s Qualified Rehabilitation Expenditures and 2) a property tax freeze for about 8 and a half years.

Historic Tax Credit Tracking Map

Grants

  • Georgia Heritage Grant Program - Offers matching funds on a statewide competitive basis to local governments and nonprofit organizations (except for churches and other religious organizations) for the preservation of Georgia Register and National Register-eligible historic properties. The program provides matching grants for development and predevelopment projects. Program funding is provided by historic preservation license plate fees.
  • Historic Preservation Fund Grant Programs 
     
    • Certified Local Government Grants - Provides pass-through grant funding to Certified Local Governments. Eligible survey and planning activities include surveys, National Register nominations, design guidelines, brochures, web site development, heritage education materials, workshops/conferences, etc. Eligible predevelopment projects include activities such as historic structure reports, preservation plans, or architectural drawings and specifications.  
    • Hurricane Irma Disaster Assistance Grants - One-time grant program to assist Georgia historic property owners with recovery from Hurricane Irma by addressing historic property needs unmet through other funding sources. Owners of historic buildings, structures, and objects listed on the National Register of Historic Places in Georgia counties designated for general public assistance and individual assistance by the Federal Emergency Management Agency (FEMA) for Hurricane Irma may apply for planning documents or construction projects on properties affected by Hurricane Irma. 
    • Hurricane Michael Disaster Assistance Grants- One-time grant program to assist Georgia historic property owners with recovery from Hurricane Michael (2018) by addressing historic property needs unmet through other funding sources. Owners of historic buildings, structures, and objects listed in or eligible for the National Register of Historic Places in Georgia counties designated for general public assistance and individual assistance by the Federal Emergency Management Agency (FEMA) for Hurricane Irma may apply for planning documents or construction projects on properties affected by Hurricane Michael. 

Economic Benefit Studies

Other Funding Sources (pdf)

Documents

Programs/Resources
Enter search terms and click on Search to see results