NPS Photo / Alesha Cerny
Grants and Tax Incentives for the Preservation of National Historic Landmarks
Access to Grants
Public and private organizations provide various grant opportunities. Grants are available through the Historic Preservation Fund and often state and local governments have grant and loan programs available for historic preservation. Property owners should check with their State Historic Preservation Office to learn about the availability of federal and state funds. Some funding sources prioritize National Historic Landmarks, such as the Save America's Treasures Grant Program.
Tax Incentives
Federal income tax incentives are available for easements and for rehabilitation. Properties such as income-generating buildings may be eligible for Federal Historic Preservation Tax Incentives.
Assistance with Preservation
Technical Preservation Services (TPS), a program of the National Park Service, is the nation's leading provider of technical information and guidance on the care of historic buildings. Questions regarding preservation issues are answered by phone, letters, or e-mails. TPS also publishes bulletins dealing with a wide range of preservation topics, as well as advice on Historic Preservation Tax Incentives.
The Section 106 process requires that all development projects or other actions funded, licensed, or initiated by Federal agencies, are thoroughly reviewed. The review may result in modifications to the project to avoid, minimize, or mitigate possible harm to the historic property. Examples of undertakings that would receive Section 106 review might include levee construction and other flood control measures that could destroy archeological sites; construction of a new four-lane highway through a rural historic district; and demolition, alteration, repair, or rehabilitation of deteriorated homes in a historic neighborhood.
Each year, a limited number of NHL buildings may be selected to receive in-depth site inspections funded and coordinated by the National Park Service regional offices. These inspections analyze the condition of the Landmark, identify and prioritize recommended work treatments, and estimate the costs of this work. Information derived from the in-depth inspection may be compiled in a building condition assessment report.
Federal Preservation Funds
Limited Federal grants through the Historic Preservation Fund are available. Landmark owners should check with their State Historic Preservation Officer to find out about the availability of Federal and State funds. Often State and local governments have grant and loan programs available for historic preservation; these funds tend to be for small amounts. National Register listing is a condition for receiving grants and loans from many State and local governments as well as private sources. Some funding sources give National Historic Landmarks higher priority for funding than other National Register properties. There are also Federal income tax incentives available for donating easements and for rehabilitating income-generating historic buildings.
Last updated: January 13, 2022