Preserve

Preservation Tax Credits

In July 2015, the state of Colorado offered a new tax credit for the rehabilitation of qualified historic buildings. This credit expands and improves upon the original rehabilitation tax credit that has been on the books since 1990.  

Colorado Tax Credits Brochure

Federal and state tax laws provide tax incentives for historic preservation projects that follow the Secretary of the Interior's Standards for Rehabilitation. These credits allow taxpayers to reduce, on a dollar-for-dollar basis, the amount of income tax they owe to the government. The amount of credit that can be obtained is calculated as a percentage of the overall rehabilitation costs associated with the project-

  • A 20% federal tax credit for the rehabilitation of certified historic buildings used for income-producing purposes
  • A 20% - 35% state tax credit for the rehabilitation of historic, owner-occupied residences
  • A 20% -35% state tax credit for the rehabilitation of historic buildings used for income-producing purposes

Applicants are urged to contact History Colorado’s Office of Archaeology and Historic Preservation (OAHP) as early as possible to ensure that all requirements are met when applying for these programs.  Our staff can provide advice to owners, developers, and architects concerning appropriate preservation and rehabilitation measures.  In some cases, our staff will review applications for tax credits and make official recommendations for approval.

Colorado State Historic Preservation Tax Credits - Hart Awards 2019

More Information

Federal and state tax laws provide tax incentives for historic preservation projects that follow the Secretary of the Interior's Standards for Rehabilitation.  These credits allow taxpayers to reduce, on a dollar-for-dollar basis, the amount of income tax they owe to the government.  The amount of credit that can be obtained is calculated as a percentage of the overall rehabilitation costs associated with the project-

  • A 20% federal tax credit for the rehabilitation of certified historic buildings used for income-producing purposes
  • A 20% state tax credit for the rehabilitation of historic, owner-occupied residences
  • A 20% -30% state tax credit for the rehabilitation of historic buildings used for income-producing purposes

Applicants are urged to contact History Colorado’s Office of Archaeology and Historic Preservation (OAHP) as early as possible to ensure that all requirements are met when applying for these programs.  Our staff can provide advice to owners, developers, and architects concerning appropriate preservation and rehabilitation measures.  In some cases, our staff will review applications for tax credits and make official recommendations for approval.

1990 Tax Credit Rules 8 CCR 1504-6
2014 Residential Tax Credit Rules 8 CCR 1504-10

Contact Us

If you have a new project or questions about tax credits:

Sara Kappel
Tax Credits and Incentives Specialist 
303-549-6190 
sara.kappel@state.co.us

If you have an active project prior to November 2022:

Joseph Saldibar
Architectural Services Manager 
303-866-3741 
joseph.saldibar@state.co.us

Did you know that since 1978, investment in federal tax credit-related projects has created more than 2 million new jobs, $35 billion in additional tax revenue, 450,000 new housing units, and $245 billion in economic activity?