The Alabama Historic Rehabilitation Tax Credit is a 25% refundable tax credit available for owners of income-producing properties who substantially rehabilitate historic properties that are listed in or eligible for the National Register of Historic Places and are 75 years old or older. The tax credit provides jobs, increases the tax base, and revitalizes existing buildings and infrastructure, while preserving and rehabilitating Alabama’s historic properties. The state tax credit application is a three-step process. The AHC provides technical assistance on application procedures, appropriate rehabiliation work, and will visit properties as needed. The AHC will recommend qualifying projects to the Historic Tax Credit Evaluating Committee who will rank projects in the order they are to receive tax credit reservations. The program does require an application fee that is non-refundable even if a project is not approved for a credit.

To determine if your property is listed in the Alabama Register of Landmarks and Heritage or the National Register of Historic Places, click HERE to begin exploring the interactive map of historic properties. This web map represents a plot of properties and historic districts listed in our various preservation programs. Locational data on this map is considered highly accurate at all map scales, unless a specific disclaimer is made in the attribute data (typically after the property name). This map is currently a work in progress; however, the map automatically updates as new details and attachments are added. For those that prefer, this data is also available as a GIS REST Service for use with ArcGIS for Desktop. Details are listed on the map’s contents page.



Historic buildings in Alabama may be assessed for ad valorem purposes at the lowest tax rate. This benefits historic property that is income-producing since owner-occupied historic homes are already assessed at the lowest tax rate. Historic buildings are listed (or eligible for listing) in the National Register of Historic Places. To determine if your property is eligible for this benefit, submit an Ad Valorem Assessment Application, with all the required attachments, to the Alabama Historical Commission.

Ad Valorem Assessment Appliction Instructions
Ad Valorem Assessment Application Cover Sheet
Ad Valorem Assessment Eligibility Evaluation
Ad Valorem Property Tax Benefit

For more information contact Andrew Parker at 334-230-2644 or


For more information about the Alabama Historic Rehabilitation Tax Credit Program, contact Andrew Parker, 334-230-2644 or