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The Indiana General Assembly has repealed the Residential Historic Rehabilitation Tax Credit (residential credit) and made changes to the Indiana Historic Building Rehabilitation Tax Credit (commercial credit).
The residential credit will be available for costs incurred through Dec. 31, 2015, and the commercial credit has been defunded after Dec. 31, 2015. In order to be eligible for either credit, a property must be listed in the Indiana Register of Historic Sites and Structures (State Register) prior to taking the credit.
Please contact the Indiana Division of Historic Preservation & Archaeology for further information regarding the State Register, the tax credit programs, and for details about deadlines.
For questions regarding the tax credit programs, please contact David Duvall at (317) 232-1635 or dduvall@dnr.IN.gov.
For questions regarding the Indiana Register of Historic Sites and Structures, please contact Paul Diebold at (317) 232-3493 or pdiebold@dnr.IN.gov or Holly Tate at (317) 234-3919 or htate@dnr.IN.gov.