NYS Historic Homeowner Tax Credits

New York State Historic Homeowner Tax Credits

To be eligible for the historic homeowner tax credits, a building must be owner-occupied by a New York State taxpayer, located in a qualifying census tract, and be identified as a contributing building to a historic district or individually listed on the National Register of Historic Places.  Eligibility is dependent on properties being in census tracts that are at or below the median family income level. 

Eligible projects for the homeowner credits include repairs or replacement in-kind of wood, masonry, interior and exterior finishes, floors and ceilings, plaster, windows, doors, chimneys, interior and exterior stairs and roofs.  New heating, central air-conditioning, plumbing and fixtures, electrical wiring and fixtures, solar, geothermal and other mechanicals are also eligible.  Projects such as landscaping, fencing, additions, and garage rehabilitation generally do not qualify.