The Federal Rehabilitation Investment Tax Credit (RITC) is a federal income tax credit equal to 20 percent of qualified rehabilitation expenses. It is available ONLY for income-producing properties. The application is first reviewed by the Historic Preservation Division (HPD), then forwarded to the National Park Service for review and approval. This program is available nationwide.
How to apply...
The applications for the Federal Tax Credit are provided by the National Park Service in the links below. Also see: Application instructions provided by the National Park Service. In order to apply for the Federal Rehabilitation Investment Tax Credit, HPD needs several items to review your project, which will then be forwarded to the National Park Service for review of the Federal program.
- Application Form (see below)
- Photographs of the entire property, inside and out (See: HPD's Photo Guide)
- Photo Key (a copy of a floor plan keyed to show where photos were taken, See: HPD's Photo Guide)
- Rehab floor plan of the building
Please do not submit items in a notebook or any other type of folder.
Send all completed applications and supplemental information to:
Historic Preservation Division
Georgia Department of Community Affairs
Attn: Tax Incentives Coordinator
60 Executive Park South, NE
Atlanta, GA 30329
- NPS Technical Preservation Services - Technical Preservation Services (TPS) is the division of the National Park Service that reviews all Federal Rehabilitation historic preservation tax credit applications. The TPS web site provides all the information one may need to apply for and learn about the program regulations and guidelines; including internal links to certification applications, IRS information, the Secretary of Interior's Standards, and the Preservation Briefs.
- Secretary of the Interior's Standards for Rehabilitation - The guiding principles used to evaluate rehabilitation projects submitted to HPD and the NPS for review and certification. The National Park Service's website provides a web-based version with illustrated guidance.
- Preservation Briefs - The National Park Service has developed a series of publications that address specific rehabilitation issues and the proper rehabilitation methods that should be applied.
- IRS Information - Want to know how the Federal historic tax credit program will affect your taxes? Click here to learn more about the rules and regulations promulgated by the IRS. This includes information on how these credits affect minimum income tax requirements and passive income.
- Preservation Tech Notes - Preservation Tech Notes provide practical information on traditional practices and innovative techniques for successfully maintaining and preserving cultural resources.
- Interpreting the Standards Bulletins - Interpreting the Standards Bulletins explain rehabilitation project decisions made by the National Park Service in its administration of the Historic Preservation Tax Incentives program.