CCT: Historic Preservation Tax Credit

Historic Preservation Tax Credit

The Historic Preservation Tax Credit program, established by Connecticut General Statutes Section 10-41b, as amended in Public Act 11-48 Section 122, establishes a tax credit for the conversion of historic commercial, industrial, former government property, cultural building, institutional, or mixed residential and nonresidential property to mixed residential and nonresidential uses or nonresidential use. Nonresidential uses include commercial, institutional, governmental or manufacturing.



Program Specifics:

  • 25% tax credit of the total qualified rehabilitation expenditures.
  • 30% tax credit of the total qualified rehabilitation expenditures if the project includes an affordable housing component provided at least 20% of the rental units or 10% of for sale units qualify under CGS Section 839a.
  • qualified rehabilitation expenditures are hard costs associated with rehabilitation of the certified historic structure; site improvements and non-construction costs are excluded.
  • state tax credits may be combined with the 20% federal historic preservation tax credits provided the project qualifies under federal law as a substantial rehabilitation of depreciable property as defined by the Internal Revenue Service.
  • $50 million in tax credit reservations are available in three year cycles.
  • per building cap is up to $5 million in tax credits.
  • tax credit vouchers are issued after completion of rehabilitation work or, in phased projects, completion of rehabilitation work to an identifiable portion of the building placed in service for residential use.
  • tax credits are available for the tax year in which the building or, in phased projects, an identifiable portion of the building is placed in service for residential use.
  • tax credits can only be used by C corporations with tax liability under Chapters 207 through 212 of the Connecticut General Statutes.
  • tax credits can be assigned, transferred or conveyed in whole or in part by the owner to others.

Eligibility Requirements:

  • buildings must be listed on the National or State Register of Historic Places, either individually or as part of an historic district.
  • the property owner must be a person, firm, limited liability company, nonprofit or for-profit corporation, or other business entity or municipality which possesses title to the historic property.

How to Apply:

The program is administered by the Connecticut State Historic Preservation Office located within the Department of Economic and Community Development. There is a five step application process.


Historic Preservation Tax Credit Application

Application Instructions: PDF


Part 1

Part 2

Part 2 Amendment

Part 3

Part 4

Part 5



Special Instructions for Phased Projects


Adopted Regulations



Prior approval of rehabilitation work is required.

For more information, contact
Julie Carmelich at 860-256-2762 or