Resources
CT
Commission on Culture & Tourism, History Division
59 S. Prospect Street
Hartford, CT 06106
(860) 566-3005
Fax: (860) 566-5078
chc@po.state.ct.us
Preservation Economic Incentives
FEDERAL HISTORIC
REHABILITATION TAX CREDIT PROGRAM
The Internal Revenue Code of 1986 allows owners or qualified lessees of
historic income-producing residential, commercial, or industrial properties
to elect a 20 percent investment tax credit in conjunction with the certified
rehabilitation of certified historic structures. The process involves
review and comment by the Division's State Historic Preservation Office
and certification action by the National Park Service, U.S. Department
of the Interior. The State Historic Preservation Office assists property
owners in the identification of historic structures and provides technical
advice with respect to appropriate rehabilitation treatments. Contact:
Linda S. Spencer, 860-566-3005 x-317, linda.spencer@po.state.ct.us
CONNECTICUT HISTORIC HOMES REHABILITATION TAX CREDIT PROGRAM
In 1999 the Historic Homes Rehabilitation Tax Credit program (Connecticut
General Statutes, Section 10-320j) was established to provide up to $3
million a year in corporate tax credits to assist owners of properties
listed on the State or National Register of Historic Places to maintain
or renovate 1-4 family buildings. One unit must be owner-occupied and
properties must be located in targeted urban areas, which include the
state's major cities. The program provides a 30 percent tax credit, with
a minimum expenditure of $25,000. The statute allows the owner to assign
the tax credits to a corporation. The owner must submit applications to
the Division's State Historic Preservation Office for approval prior to
the start of rehabilitation work. Application forms can be obtained from
the State Historic Preservation Office. Contact: Linda S. Spencer, 860-566-3005
x-317, linda.spencer@po.state.ct.us
HISTORIC RESTORATION FUND (STATE DEVELOPMENT) GRANTS-IN-AID
Since 1987, over 130 grants totaling more than $5.5 million have been
awarded through the Historic Restoration Fund (state rehabilitation/restoration
grants). Projects have been located in over 60 towns and cities throughout
the state and have included repair work associated with New Haven's Edgerton
Park wall; restoration of grave markers in Hartford's Ancient Burying
Ground; and rehabilitation of the John Bishop House in Lisbon. Properties
on the National or State Register of Historic Places, which are owned
and operated by a municipality or nonprofit organization, are eligible
for these 50 percent matching grants-in-aid. Application and funding availability
information can be obtained by contacting the Division's State Historic
Preservation Office. Contact: Matt Blood, 860-566-3005 x-327, matt.blood@po.state.ct.us
CERTIFIED LOCAL GOVERNMENT PROGRAM GRANTS
Federally designated Certified Local Governments (see Section I.A.) are
eligible to apply to the Division's State Historic Preservation Office
on an annual, competitive basis for federal grant funds to assist with
a wide variety of historic preservation activities, including but not
limited to the production of National Register nominations, compiling
comprehensive town wide historic resource surveys, and the preparation
of educational publications or rehabilitation/ restoration plans and specifications,
as well as for completing "bricks-and-mortar" projects meeting the Secretary
of the Interior's Standards for Restoration or Rehabilitation. Contact:
Mary M. Donohue, 860-566-3005 x-320,
mary.donohue@po.state.ct.us