Historic buildings are tangible links with the past.  They help give a community a sense of identity, stability and orientation.  The federal and state governments encourage the preservation of historic buildings through various programs including federal and state income tax incentives and grant programs to support the rehabilitation of historic and older buildings.

Federal income tax credits are available for owners of National Register-listed income-producing properties who rehabilitate their properties.  The projects must be certified by the National Park Service, in consultation with the SHPO.  Downloadable guidelines and forms, and links to relevant websites can be found on the Federal tax credit page.

State single business tax credits and state income tax credits are available for owners of historic properties that are planning rehabilitation work.  The properties, depending on their community’s size, must be listed in the State Register, the National Register, or be included in a locally protected historic district.  Downloadable guidelines and forms, and links to relevant websites can be found on the State tax credit page.

The Historic Preservation Fund is a grant program that distributes 10% of all funds received annually by the SHPO from the National Park Service.  The grant recipients must be a designated Certified Local Government (CLG) and must provide 40% of the total project cost as matching share.  A current list of CLG communities is maintained on the main CLG page.

Michigan Lighthouse Assistance Program grants, established in 1999 through the efforts of the Michigan Lighthouse Project, are designed to assist local groups in preserving and protecting lighthouses.  Nonprofit and governmental entities that either own, seek to acquire, or have a long-term lease on a lighthouse are eligible to apply for funding.

Through the end of 2001, these incentive and grant programs have resulted in $819.9 million in direct expenditures and an estimated $933.2 million in indirect impacts, for a total of $1.7 billion attributable to rehabilitation activities throughout Michigan.

For information about any of the programs described on this site, write the Michigan State Historic Preservation Office, Michigan Historical Center, P.O. Box 30740, 702 W. Kalamazoo St., Lansing, MI 48909-8240, or contact the appropriate staff person.

Michigan Historical Center, Department of History, Arts and Libraries
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