Before You Apply
Before applying for a property tax exemption, review the eligibility requirements to determine if your project meets the criteria.
You project must meet one of the following requirements:
- Building is listed on the National Register of Historic Places, or determined to be eligible for listing by the State Historic Preservation Office
- Building contributes to the significance of a historic district that is listed, or eligible to be listed, on the National Register of Historic Places
- Building is designated as a local landmark by city or county ordinance
View the National Register of Historic Places database to find out a building’s National Register of Historic Places status. If your building is not listed, learn how to nominate a property to the National Register of Historic Places.
County Board of Supervisors Requirements
The County Board of Supervisors requires that the property is designated on its priority list for historic property tax exemption.
Substantial Rehabilitation Requirements
The rehabilitation must meet the substantial rehabilitation test. A minimum amount of rehabilitation investment is needed to be eligible for this program. Reference the Application Guide below for details and calculations.