County
Tax Credit – Frequently Asked Questions
What
work is eligible and not eligible for the tax credit?
In
summary, eligible work includes repairs, restoration, or
preservation of exterior features of designated structures.
Examples of eligible projects would include (but not be
limited to) painting, repairing roofs or windows or replacing
them in-kind, repairing architectural trim or ornament,
uncovering and repairing original siding, re-pointing brick
or stone foundations or chimneys, restoring a documented
feature such as a dormer or porch that was previously altered
or removed, and repairing and maintaining outbuildings such
as barns and garages.
New
construction and interior work are expenditures that are
not eligible. Other ineligible work includes (for example)
repaving driveways, replacing features (such as windows)
with new features that are not identical in size and material,
repairing mechanical equipment, work
requiring an approved HAWP that is completed without the
approval of
the HPC, and the value of labor unless performed by a licensed
contractor.
What
criteria does eligible work have to meet?
Work eligible for the Tax Credit must meet all
of the following criteria:
1.
be certified by the HPC as contributing to the restoration
or preservation of sites listed on the Master Plan for
Historic Preservation in Montgomery County either individually
or within a historic district;
2.
be exterior work only;
3.
be undertaken with a previously approved Historic Area Work
Permit (HAWP) if alterations that require a HAWP are proposed,
or
4.
be ordinary maintenance exceeding $1,000 in expense; the
work must be subsequently certified (at the time the tax
credit application is reviewed by the HPC) as being consistent
with the purposes of Chapter 24A, the County's historic
preservation ordinance;
5. be performed by a licensed contractor.
Print
Help
Translate
