OLG and DCRT
Strategic Plan
2014-15 through 2018-19

         

Did you know?

To be eligible for the 25% State Tax Credit:

  • The work is carried out on a building which has been determined to be a Qualified Residence
  • The building is rehabilitated according to the Secretary of the Interior’s Standards for Rehabilitation
  • The costs of the rehabilitation exceed ten thousand dollars ($10,000)
  • The rehabilitated building is the owner’s primary residence
  • The work is primarily rehabilitation and not remodeling

The Credit
There is a 25% credit for qualifying buildings. If, however, the building is determined to be vacant and blighted, the credit award is increased to 50%.

Tax Credits awarded by the state will not exceed $10 million in any calendar year. Credits will be granted on a first-come, first-served basis. The credits will be awarded when the project is completed. Only one State Residential Historic Rehabilitation Tax Credit is allowed per building.

Eligible Properties

  • A contributing element to a Cultural District
  • A contributing element to a National Register District
  • A contributing element to a locally designated historic district
  • A contributing element to a Main Street District
  • A contributing element to a Downtown Development District
  • A residential structure that has been listed or that is eligible for listing on the National Register of Historic Places
  • A vacant and blighted building at least 50 years old.

Vacant and Blighted Properties
A building is considered vacant and blighted if it has been unoccupied for six months, and if at least one of the following conditions exists:

  • The building conditions pose a danger to the community
  • The building is not being properly maintained
  • The building is becoming dilapidated
  • The building is attracting illegal activity
  • The building is a fire hazard
  • The building is a factor in depreciating property values in the neighborhood due to its poorly maintained state.

The Application Process
Applications may be downloaded below

The application is a three part process. Each part requires approval or “certification” by the Division of Historic Preservation.

Part 1:
Provides certification that a building is historic and that it is located within a qualifying district.
Part 2:
Is used to describe the proposed rehabilitation project. This should include all work items on which money is being spent.
Part 3:
A Request for Certification of Completed Work, documents that the work was completed according to Standards. 
Application Forms and Helpful Links
Applications are available upon request from the Division of Historic Preservation. To request a copy click here. If you plan to download the application information, it is highly suggested that you download all of the information that is indicated by the asterisks(*).

The Secretary of the Interior's Standards for Rehabilitation

SOI Standards Interior

The Secretary of the Interior's Standards for Rehabilitation provides a list of ten guidelines that must be when rehabilitating a historic property for its new, modern use. These Standards must be considered when planning a project that may be eligible for historic rehabilitation tax credits.

 

 

 

 

 


 

Contact Information
Phone (225) 342-8160
Fax (225) 219-9772
Mailing Address: Tax Incentives Staff, Division of Historic Preservation, P.O. Box 44247, Baton Rouge, LA  70804
Overnight Mail: Tax Incentives Staff, Division of Historic Preservation, 4th Floor, 1051 N. Third Street, Baton Rouge, LA  70802