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Colorado offers an income tax credit for the preservation and rehabilitation of a qualified historic property. The structure must be at least 50 years old, and must be: a) designated individually or as a contributing property in the State Register of Historic Places; b) designated as a landmark by a certified local government; or c) designated as a contributing property in a designated historic district of a certified local government. If the property on which you want to claim this credit has none of these designations, you must apply for and secure such a designation.
For more information see FYI Income 1, FYI Income 11, and FYI Income 24 on the Colorado website.
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