The Historic Homes Rehabilitation Tax Credit (HHRTC) is designed to encourage new home ownership of historic homes and to assist homeowners in maintaining and/or rehabilitating their historic houses.
- The HHRTC provides a 30% tax credit for qualified expenses, up to $30,000 per dwelling unit, for the rehabilitation of one to four unit buildings.
- After completion of rehabilitation work, one unit must be owner-occupied for a period of five years.
- Work to be completed MUST BE APPROVED by the State Historic Preservation Office BEFORE any project work is started
Eligible Properties:
One to four unit dwellings listed (either individually or in a historic district) on the State and/or National Register of Historic Places
See Hartford Properties Listed on State and National Registers of Historic Places
Eligible Owners:
- Individual homeowners and local non-profit Community Housing Development Corporations.
- Individual homeowners must occupy the property for five years after completion of the rehabilitation work.
Eligible expenses:
- Requires a minimum of $15,000 in qualified rehabilitation expenses
ALL WORK being done on the property must comply with the Secretary of the Interior’s Standards for the Rehabilitation of Historic Properties not just work for which tax credits are being applied for.
Common items of qualified rehabilitation work include (but are not necessarily limited to):
Foundation
Walls
Porches
Windows
Roof
Chimney
Doors (interior & exterior)
Interior decorative features and details including ceiling ornamentation, moldings or medallions
Mechanical systems including HVAC, plumbing and electrical wiring
Generally not approved:
Replacement windows
Replacing “Yankee” or built-in gutters
Wholesale removal of siding
Blown-in foam insulation
Plastic/vinyl trim
Drywall laminated to plaster ceilings
“Permanent” Paint Products
Ineligible Expenses
Permits and fees
Architectural, Engineering and Design Costs
Landscaping/Site Work
Driveways and Sidewalks
Fencing
New Construction
Personal Labor
APPLICATION PROCESS
- Work to be completed MUST BE APPROVED by the State Historic Preservation Office BEFORE any project work is started
- Due to a high volume of applications, please factor in a minimum 30 day review period for an initial project approval from the State Historic Preservation Office
Please read the user-guide thoroughly. The guide includes detailed program information, frequently asked questions, and other resources such as links to rehabilitation contractors.
For further information and questions contact erin.fink@ct.gov or mary@hartfordpreservation.org
All applications for the Historic Homes Tax Credit done on-line through the SHPO portal.