Could Your Project Benefit from the Tax Credits?
Eligible Properties
Owners of historically significant commercial buildings may earn up to $1 million per year in Colorado income tax credits for restoration work on their buildings. To qualify the building must be listed on the National or State Register of Historic Places, listed as a Historic Landmark by a Certified Local Government (CLG), or designated as a “contributing structure” in a historic district.
Tax Credit Basics
The 2014 credit for commercial properties has a limited availability; each year the state sets aside funding ($5 million in 2017-2019) for this credit, but when the funding is exhausted no further credits can be given during that State Fiscal Year (July 1- June 30).
The Colorado Job Creation and Main Street Revitalization Act of 2014 offers a higher return on expenditures (up to 30%), a higher per-project credit cap on commercial properties (up to $1 million in tax credits) and greater flexibility (tax credits for income-producing properties can be sold to other taxpayers without penalty).
Eligible Projects
- Projects must involve physical preservation, restoration, or rehabilitation and must preserve the historic character of the property
- Projects can retain the original use of the building or adopt the building for a new use
- Projects must meet the Secretary of the Interior’s Standards for Rehabilitation
- Click here for information on the Commercial Tax Credit