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Kentucky Historic Preservation Tax Credit

The Kentucky Heritage Council worked closely with the Governor’s office and Preservation Kentucky, Inc. [External Link - You are now leaving the .gov domain. ] to rally preservationists across the state to ensure that the historic preservation tax credit provision of the Governor’s 2005 JOBS for Kentucky Tax Modernization Bill was enacted.  Only properties listed individually or as contributing to a district listed in the National Register of Historic Places are eligible.

To date a total of 425 historic rehabilitation projects have been reviewed through this program.  These represent a private investment of $341,614,364 in historic rehabilitation in Kentucky.  Through this tax credit program to date: 

  • 128 commercial projects have been completed and another 130 have been proposed
  • 129 owner-occupied residential projects have been completed and another 38 have been proposed
  • $190,257,166 has been invested in these historic buildings
  • $122,376 is the average investment for owner-occupied residential properties
  • $1,593,517 is the average investment for commercial projects

With the apportionment formula in place and a total cap of $5 million, recipients received a six-year average of 45% of their eligible credit.

 

Kentucky Historic Preservation Tax Credit Forms
 

Instructions and Guidelines.
[PDF - KB209]

Part 1 Application: 
Evaluation of National Register Status
[PDF - 111KB]

Part 1 Application: Word file
[Word - 56KB]

Part 2 Application:
Description of Rehabilitation
[PDF - 132KB]

Part 2 Application: Word file
[Word - 129KB]

Part 2 Application: SAMPLE
[Word - 145KB]

Part 3 Application:
Certification of Completed Work
[PDF - 69KB]

Part 3 Application: Word file
[Word - 45KB]

Continuation Amendment Form
[PDF - 24KB]

Summary of Investment Form
[PDF - 109KB]

Election of Credit Form
[Word - 37KB]

 

Last Updated 1/30/2014
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