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Historic District Incentive Programs
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- Maryland's Incentive
City of Cumberland Historic District Tax Incentive Program
For qualified renovations that have been approved by the Historic Preservation Commission, a 10% credit can be deducted from the property owner’s annual city property taxes. A minimum expenditure of $5,000 is required. This credit can be used for up to 5 years if the amount of credit is greater than the amount of annual taxes due.
Additionally, a city property tax assessment freeze is available for a period of up to 10 years. The length of the freeze depends upon the amount of the expenditure in relation to the preimprovement market value of the property. In 2006, this program was expanded to include not only the Canal Place Preservation District, but also all National Register of Historic Districts within Cumberland. Maps of these districts are available on our Historic District Maps page. Application forms are also available by calling Ruth Davis-Rogers, Cumberland's Historic Preservation Planner.
The City of Cumberland, in partnership with the Maryland Historical Trust, Preservation Maryland, and the Cumberland Economic Development Corporation held a Historic Preservation Tax Incentive Workshop Thursday February 9, 2023. Use the link below to view the workshop.
Historic Preservation Tax Incentive Workshop 2/9/2023
The recording password is Hooray4taxCREDIT
Allegany County Historic District Tax Incentive Program
The Allegany County Commissioners have provided a tax assessment freeze equal to that received through the City of Cumberland’s program. Applicants must have work approved by the Cumberland Historic Preservation Commission in order to be eligible. Approved City of Cumberland Historic District Tax Incentive Applications will be forwarded to the Allegany County Office of Finance for processing. There is not a separate application required.
The Allegany County Commissioners have provided a tax assessment freeze equal to that received through the City of Cumberland’s program. Applicants must have work approved by the Cumberland Historic Preservation Commission in order to be eligible. Approved City of Cumberland Historic District Tax Incentive Applications will be forwarded to the Allegany County Office of Finance for processing. There is not a separate application required.
Maryland Historical Trust Historic Preservation Loan Program
The Maryland Historical Trust (MHT) administers loan programs that assist both bricks and mortar activities such as acquisition and rehabilitation of historic properties and the development of heritage tourism-related businesses. Loans are awarded as a lump sum that must be repaid within an agreed-upon time period. The loan terms are attractive, offering below market rates. More information about this program can be obtained by visiting the Maryland Historical Trust (MHT) Office of Preservation Services website.
Federal Tax Incentive Program
The program enables the owners or long-term leaseholders of income-producing certified historic structures (listed in the National Register of Historic Places, or a contributing element within the boundaries of an historic district), to receive a federal tax credit. The credit amounts to 20% of the cost of a certified rehabilitation.
Applications for this program contain 3 parts and are available through the Maryland Historical Trust. More information about this program can be obtained by contacting the MHT’s Office of Preservation Services. More information can be found on the National Park Service’s Heritage Preservation Services website.
The program enables the owners or long-term leaseholders of income-producing certified historic structures (listed in the National Register of Historic Places, or a contributing element within the boundaries of an historic district), to receive a federal tax credit. The credit amounts to 20% of the cost of a certified rehabilitation.
Applications for this program contain 3 parts and are available through the Maryland Historical Trust. More information about this program can be obtained by contacting the MHT’s Office of Preservation Services. More information can be found on the National Park Service’s Heritage Preservation Services website.
Maryland Historical Trust Grant Programs
The Maryland Historical Trust administers 6 separate grant programs that assist in a wide variety of historic preservation-related activities, including:- Acquisition and rehabilitation of historic properties
- Acquisition, construction, and capital improvement of buildings, sites, and communities of historical and cultural significance to the African American experience in Maryland
- Historic Property documentation projects such as National Register of Historic Places nominations, Maryland Inventory of Historic Property forms and HABS/HAER/HALS documentation
- Archaeological investigations
- Documentation of folkways and cultural history through oral histories
- Heritage tourism development, such as brochures, tours and site improvements
- Museum activities, encompassing strategic planning, exhibits, collections management, educational programs and marketing
Eligibility Standards
Each program has different eligibility standards, operating regulations, applications and deadlines, so please be sure to read each program’s guidelines closely to make sure your project is eligible. MHT encourages applicants to contact the appropriate MHT staff person prior to submitting application. More information about this program can be obtained by visiting the Maryland Historical Trust website.
Special Taxing District Incentive Program
In 2013, the Mayor and City Council, at the request of the Downtown Development Commission, provided a tax assessment freeze equal to that received by the City of Cumberland’s Historic District Tax Incentive Program to be applied to the Special Tax for property owners in the Primary and Secondary Districts of the Downtown Cumberland Special Taxing District. Applicants must have work approved by the Cumberland Historic Preservation Commission in order to be eligible. There is not a separate application required but property owners should indicate on the Historic District application that they are located within an eligible district.
In 2013, the Mayor and City Council, at the request of the Downtown Development Commission, provided a tax assessment freeze equal to that received by the City of Cumberland’s Historic District Tax Incentive Program to be applied to the Special Tax for property owners in the Primary and Secondary Districts of the Downtown Cumberland Special Taxing District. Applicants must have work approved by the Cumberland Historic Preservation Commission in order to be eligible. There is not a separate application required but property owners should indicate on the Historic District application that they are located within an eligible district.
Maryland Sustainable Communities Rehabilitation Tax Credit Program
The Maryland Sustainable Communities Rehabilitation Tax Credit Program is administered by the Maryland Historical Trust and provides Maryland income tax credits based on a percentage of the qualified capital costs expended in the rehabilitation of eligible structures.
All applications must be approved by the Maryland Historical Trust prior to the commencement of work. More information about this program, including forms, can be obtained by visiting the Maryland Historical Trust’s Office of Preservation Services website.
Owners of Historic Commercial Properties
Now is the time to submit an application for a state income tax credit for renovating your historic structures in Maryland. The Maryland Historical Trust (MHT) is accepting fiscal year 2015 applications for the Sustainable Communities Competitive Commercial Tax Credit program through August 31. Commercial property owners may receive a tax credit of up to 20% of eligible expenses to a total of $3 million for substantial rehabilitation projects.
The commercial program is one of 3 Sustainable Communities Tax Credits that will be offered this year and next. Residential property owners can apply for credits through the Homeowner Tax Credit Program. In April, the Maryland General Assembly reauthorized the program for 3 years and expanded it to include a small commercial tax credit for modest rehabilitation projects such as new roofs and updated façades. MHT will review small commercial applications starting September 1, 2014 for projects beginning January 1, 2015.
The Maryland Sustainable Communities Rehabilitation Tax Credit Program is administered by the Maryland Historical Trust and provides Maryland income tax credits based on a percentage of the qualified capital costs expended in the rehabilitation of eligible structures.
All applications must be approved by the Maryland Historical Trust prior to the commencement of work. More information about this program, including forms, can be obtained by visiting the Maryland Historical Trust’s Office of Preservation Services website.
Owners of Historic Commercial Properties
Now is the time to submit an application for a state income tax credit for renovating your historic structures in Maryland. The Maryland Historical Trust (MHT) is accepting fiscal year 2015 applications for the Sustainable Communities Competitive Commercial Tax Credit program through August 31. Commercial property owners may receive a tax credit of up to 20% of eligible expenses to a total of $3 million for substantial rehabilitation projects.
The commercial program is one of 3 Sustainable Communities Tax Credits that will be offered this year and next. Residential property owners can apply for credits through the Homeowner Tax Credit Program. In April, the Maryland General Assembly reauthorized the program for 3 years and expanded it to include a small commercial tax credit for modest rehabilitation projects such as new roofs and updated façades. MHT will review small commercial applications starting September 1, 2014 for projects beginning January 1, 2015.