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.

• Alabama Historic Rehabilitation Tax Credit Program Fact Sheet
• State Tax Credit Process
• Tax Credit PowerPoint
• Tax Incentives Available to Historic Property Owners
• State Historic Tax Credit Resource Guide

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.