Historic Homes Rehabilitation Tax Credit

Overview

 Who can apply to the HHTC program: Homeowners and non-profit housing corporations. The homeowner must be a state of Connecticut taxpayer and at least one unit must be the homeowner’s primary residence.

What types of buildings can the HHTC program be used on: The home must be used as a living space. Mixed-use properties are not eligible. Rehabilitation of outbuildings such as barns and garages can be included so long as the outbuildings contribute to the historical significance of the home and rehabilitation work is being performed on the main home concurrently.

How to check if a home is eligible: The home must be listed on the State or National Register of Historic Places either individually, or as a contributing resource to a district. Enter the address into ConnCRIS (ct.gov) to confirm.

Is the HHTC program a grant: No. a minimum historic rehabilitation expenditure of $15,000 is required. Homeowners receive a voucher at the end of the process which may be claimed against their personal income tax liability or sold to a qualified C-Corporation.

What does rehabilitation mean: This program aims to preserve the distinctive features, finishes and construction techniques of historic homes. It is meant to incentivize restoration and repair over replacement. SHPO uses the National Park Service’s Secretary of the Interior Standards for Historic Rehabilitation to evaluate all projects.

Is there a place to read what types of projects are eligible and ineligible: Yes. Please read the user guide thoroughly. The guide includes detailed program information, frequently asked questions, and other resources such as links to rehabilitation contractors. 

Please click on the link for the User Guide to find application instructions, a link to the applications, and information about claiming the voucher.

USER GUIDE

Who is the contact person for this program: Please email Erin.Fink@ct.gov

 

 

For statute language, please click on the following: Sec. 10-416. (Formerly Sec. 10-320j). Tax credits for rehabilitation of historic homes.