• The resource is located in a locally designated historic district.
• The resource is listed individually, or is part of a historic district listed in the State Register of Historic Sites or the National Register of Historic Places and is in a unit of government with a population of less than 5,000 people.
• The resource is listed individually, or is part of a historic district listed in the State Register of Historic Sites or the National Register of Historic Places and is located in a chartered summer resort and assembly association.
• The resource is listed individually, or is part of a historic district listed in the State Register of Historic Sites or the National Register of Historic Places and is subject to a historic preservation easement.

State-only credits are non-competitive and non-caped and are equal to 25% of the projects qualified expenditures. In no case shall the state historic preservation tax credits exceed 25% of the eligible rehabilitation expenses. Project must submit one complete copy of the state application form and all supporting documents as listed below. State-only applications are subject to State processing fees.

PART 1

• One (1) complete State Part 1 application including pages one (1) through three (3) and the signature of at least one (1) owner,
• One (1) completed Declaration of Location form for those properties located in a locally designated historic district,
• One (1) map showing the location of the property and the boundaries of the historic district where applicable,
• One (1) set of color photos
• The $25.00 Part 1 State review fee

PART 2  

• One (1) complete State Part 2 application including pages one (1) through four (4) and the signature of at least one (1) owner,
• One (1) completed Verification of State Equalized Value form
• One (1) set of color photos
• The Part 2 review fee

PART 3

• One (1) completed State Part 3 application including pages one (1) and two (2) including the signature and federal tax identification number of all individuals that will be making use of the credits.
• One (1) set of color photos
• The Part 3 review fee

• State-Only Program Brochure (7 pages) [PDF]
• Michigan Application
  • Instructions (25 pages) [PDF]
  • Form (23 pages) [Word] or Form (23 pages) [PDF]
  • State-Only Application Processing Fees (1 page) [PDF]
  • Information Sheets (multiple pages each) [PDF] - Additional program and application information
    • Number 1: Bi-Glass Systems
    • Number 2: Residential Condominiums
    • Number 3: Photographing Your Historic Resource
    • Number 4: Forthcoming
    • Number 5: Condominium Development Projects
    • Number 6: Easement Eligibility Requirements Forthcoming
  • Secretary of the Interior's Standards for Rehabilitation (National Park Service website)
• Combining the Federal and State Incentives 
• State Legislation (Michigan Legislature website)
  • Section 435 of the Michigan Business Tax Act (MCL 208.1435)
  • Section 266 of the Income Tax Act of 1967 (MCL 206.266)
• Administrative Rules (6 pages) [PDF]
• Michigan Department of Treasury (Michigan Department of Treasury website) Please note: Go to the appropriate year's income tax forms page. Then follow the posted instruction to download the necessary form and instructions. You will need MI-3581 when claiming the tax credits.
• 2007 Michigan Historic Preservation Tax Credit Form (2 pages) [PDF]

For information about any of the programs described on this site, write the Michigan State Historic Preservation Office, 702 W. Kalamazoo St., P.O. Box 30740, Lansing, MI 48909-8240, or contact us at (517) 373-1630 or preservation@michigan.gov.

State Historic Preservation Office, Michigan State Housing Development Authority
Send comments about this page to preservation@michigan.gov.