Meeting the Criteria
In order to qualify for the Historic Tax Credits, a property must be a Certified Historic Structure. This means that it must be a contributing building in a National Register Historic District or an individual listing in the National Register, or be eligible for such listing.
Next, the work that is done on the building must meet the Secretary of the Interior’s Standard for Rehabilitation. These guidelines, while somewhat flexible as they are meant to cover any eligible property, must be justified. The application process has three parts and all aspects of the proposed work must be documented before and after it is done with research, photographs, and plans.
For more information, refer to these links: