ALABAMA TAX INCENTIVES FOR HISTORIC PROPERTIES

The 2017 Alabama Historic Rehabilitation Tax Credit is a 25% refundable tax credit available for private homeowners and owners of commercial properties who substantially rehabilitate historic properties that are listed in or eligible for the National Register of Historic Places and are 60 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.

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, or contact Eric.Sipes@ahc.alabama.gov for more information.

 

AD VALOREM (ALABAMA PROPERTY TAX BENEFIT)

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

For more information contact Hannah Garmon at 334-230-2644 or Hannah.Garmon@ahc.alabama.gov.

CONTACT

For more information about the Alabama Historic Rehabilitation Tax Credit Program, contact Hannah Garmon, 334-230-2644 or Hannah.Garmon@ahc.alabama.gov.