The Georgia State Income Tax Credit Program for Rehabilitated Historic Property allows eligible participants to apply for a state income tax credit equaling 25 percent of qualifying rehabilitation expenses capped at $100,000 for a personal residence, and $300,000, $5 million or $10 million for all other properties.
- Georgia State Income Tax Credit Program Fact Sheet (pdf)
- Frequently Asked Questions (Tax)
- Georgia State Income Tax Annual Reports
- Digital Application Instructions
How to apply...
In order to apply for the Georgia State Income Tax Credit program, HPD needs several items to review your project:
- Application Form (see below)
- Photographs (of the entire property, inside and out. See: HPD's Photo Guide (pdf))
- Photo Key (copy of a floor plan keyed to show where photos were taken. See: HPD's Photo Guide (pdf))
- Rehab floor plan of the building
Applications
NEW DIGITAL APPLICATION PROCESS
Preliminary Certification
- State Part A Application
Download this fillable PDF with hints that appear while hovering your mouse over a form field. The application must be printed with an original signature. Please use the blank Work Description Page for additional work descriptions.
WARNING: Projects that are initially submitted substantially complete or that do not comply with DNR’s conditions included in our project review letter may preclude use of tax credits.Amendments
Final Certification
- Part B Form
Please be aware that you need to fill out both the Part B Credit signature page and Part B Property Freeze signature page if you are applying for both programs.
Additional Resources
- National Register of Historic Places Packet and 10-900 Form
- Substantial Rehabilitation Worksheet (pdf)
- DNR Standards of Rehabilitation (pdf)
- NPS: Preservation Briefs
- Preservation Tech Notes
- NPS: Interpreting the Standards
- HPD Technical Assistance
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
