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Tax Incentives

On May 23, 2022, the Minnesota State Legislature adjourned without passing an extension for the Minnesota Historic Structure Rehabilitation Tax Credit. The program has sunset. SHPO is no longer accepting state Part A applications for the program. 

In-progress projects that were issued an allocation certificate prior to sunset, must complete construction and place their project in service three calendar years from the allocation certificate’s issuance date. SHPO’s authority to issue Credit Certificates will sunset after December 31, 2025. 

The federal program is NOT due to sunset and SHPO will continue to process federal applications in partnership with the National Park Service.

The Minnesota State Historic Preservation Office currently requires that all Historic Tax Credit Applications submissions are submitted electronically. Please see the submission instructions for detailed information.

Federal Investment Tax Credits

Federal tax credits are available for qualifying projects to encourage the preservation of historic buildings.

Minnesota Historic Structure Rehabilitation Tax Credit

The Minnesota Historic Structure Rehabilitation Tax Credit offers a 20% state tax credit for qualified historic rehabilitations, and parallels the existing federal rehabilitation tax credit.

Other Financial Incentives

There are a variety of public and private assistance and programs meant to encourage the preservation of historic preservation.

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