What is the Utah Historic Preservation Tax Credit?
A 20 % nonrefundable tax credit for the rehabilitation of historic buildings which are used as owner-occupied residences or residential rentals. Twenty percent of all qualified rehabilitation costs may be deducted from taxes owed on your Utah income or corporate franchise tax.

Does My Building Qualify?
Buildings listed in the National Register of Historic Places, which, after rehabilitation, are used as a residence(s) qualify. The credit is not available for any property used for commercial purposes including hotels or bed-and-breakfasts. (If the historic bed-and-breakfast is also owner-occupied, this portion of the rehabilitation may qualify.) The building does not need to be listed in the National Register at the beginning of the project, but a complete National Register nomination must be submitted when the project is finished. The property must be listed in the National Register within three years of the approval of the completed project. Staff of the Historic Preservation Office can evaluate the eligibility of your building and provide instructions on nomination requirements. For more information about the National Register see http://www.cr.nps.gov/nr/about.htm.

What Rehabilitation Work Qualifies?
The work may include interior and/or exterior repair, rehabilitation or restoration, including historic, decorative, and structural elements as well as mechanical systems. All of the proposed, ongoing or completed work must meet the Secretary of the Interior's Standards for Rehabilitation and be approved by the State Historic Preservation Office (SHPO). Depending on the historic conditions and the specifics of the proposed rehab work, some examples of eligible work items include:

• Repairing/upgrading windows
• Plumbing repairs and fixtures
• Refinishing floors, handrails, etc.
• Repairing or replacing roofs
• Compatible new kitchens and baths
• Reversing incompatible remodels
• Painting walls, trim, etc.
• Repointing masonry
• Reconstructing historic porches
• Rew furnace, A/C, boiler, etc.
• New floor and wall coverings
• Electrical upgrades

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