County Tax Credits for Historic Rehabilitation

Harford County historic preservation tax credits are only available to those properties that are designated as Harford County Historic Landmarks by the County Council.

Benefits: Owners may reduce their County property tax bill by a percentage of their qualified restoration and rehabilitation expenses (QREs).  The tax credit equals 10% of the QREs, but the credit may not exceed $7,500.  The amount of the credit may be spread over a five year period. 

For example:               Total project Costs (QREs):   $25, 500

                                                Tax credit of 10%:      x      0.10        

                                                Total credit:                    $2,550 (max of $7,500)

Total Property tax credit calculated:   $2,550 for FY 18-19 and later

 Requirements:  All work must meet the Secretary of the Interior’s Standards for the Treatment of Historic Properties. The tax credit application is a two part process:

Part 1: Rehabilitation plans must be approved by the Harford County Historic Preservation Commission, through a Certificate of Appropriateness (COA) prior to the commencement of work.  After approval, the project can start.

Part 2: When the project is complete the applicant must submit a Certification of Completed Work application, which certifies that the work was completed according to plans approved in the COA and adheres to the Secretary of the Interior’s Standards. This part includes a staff site visit and a review by the Historic Preservation Commission at their monthly public meeting.

Since 2002, county historic preservation tax credits have saved, Harford County Historic Landmark owners $40,000 in property taxes.  There is no limit on the number of tax credits granted; however a previous tax credit amount must be exhausted before another credit can be granted.

More information, please contact the County’s Historic Preservation Planner at (410)638-3103 x 1385, or by email, cemerritt@harfordcountymd.gov

To return to the Historic Preservation Main Page, click here.