Eligible and Ineligible Expenditures

The program provides an incentive for the rehabilitation of historic properties.  The incentive is based on a percentage of Qualified Rehabilitation Expenditures, which is defined in statute as any costs incurred for the physical construction involved in the rehabilitation of an historic home, but excludes: (A) The owner’s personal labor, (B) the cost of site improvements, unless to provide
building access to persons with disabilities, (C) the cost of a new addition, except as may be required to comply with any provision of the State Building Code or the Fire Safety Code, (D) any cost associated with the rehabilitation of an outbuilding, unless such building contributes to the historical significance of the historic home, and (E) any nonconstruction cost such as architectural fees, legal fees and financing fees.

A sample of eligible and ineligible expenditures includes:

Eligible Expenditures: 
* Porch
* Steps (exterior)
* Doors (exterior and interior)
* Windows 
* Storm Windows
* Shutters
* Chimneys
* Roof
* Gutters/ downspouts
* Painting (exterior and interior)
* Carpentry (exterior and interior)
* Foundation
* Lightning protection
* Repointing
* Abatement of hazardous materials
* Structural repairs and stabilization
* Staircases
* Decorative ornamentation, moldings
* Paneling 
* Floors (existing wood floors, historic tiles)
* Millwork
* Plaster repairs
* Heating, Ventilating, Air Conditioning
* Plumbing
* Electrical wiring
* Fire suppression
* Basement
* Wells
* Septic system
* Geo-thermal system

Ineligible Expenditures:
* Replacement of historic building fabric unless it is in-kind and the feature is beyond repair
* New construction
* Changes to the historic floorplan
* Spray foam insulation
* New appliances or fixtures
* The owner’s personal labor
* The cost of site improvements, unless to provide building access to persons with disabilities
* Any cost associated with the rehabilitation of an outbuilding unless such building contributes to the historical significance of the historic home
* Any non-construction costs such as architectural fees, legal fees, and financing fees 
* Blinds, shades, lamps
* Landscaping, driveways, fences