Homeowner App Instructions

HISTORIC

REVITALIZATION

TAX CREDIT

HOMEOWNER

APPLICATION

INSTRUCTIONS

TABLE OF CONTENTS
ELECTRONIC
SUBMISSION PROCESS
3
PART 1 – EVALUATION
OF SIGNIFICANCE
4
PART 2 – DESCRIPTION
OF REHABILITATION
10
AMENDMENTS
14
PART 3 – REQUEST FOR
CERTIFICATION OF
COMPLETED WORK
16
FINAL REVIEW FEE
19
CLAIMING THE CREDIT
& CREDIT RECAPTURE
19
FILE NAMING
CONVENTIONS
23
Maryland’s Historic
Revitalization Tax Credit
provides funds in the form
of an income tax credit for
repair or renovation work on
historic single-family,
owner-occupied homes.
This document provides
instructions for completing
each part of the three-part
homeowner tax credit
application. The Maryland
Historical Trust (MHT)
oversees the certification of
historic structures and
rehabilitation projects, and
the awarding of tax credits. 
ABOUT THE
APPLICATION 
1

ABOUT THE

APPLICATION

Part 1 and Part 2 applications

may be submitted separately

and at any time, although

submitting Parts 1 and 2 together

will expedite the review process.

Part 1 must be submitted before

Part 2 because Part 2 cannot be

processed until the home is

certified as a historic structure

(unless the property is already

individually listed in the National

MHT approval of applications and

amendments to applications is

conveyed in writing by

authorized MHT officials. MHT

certification decisions are based

on descriptions in application

forms. If a discrepancy occurs

between an application form and

other submitted materials (e.g.,

architectural plans, photographs,

drawings, or specifications), the

The homeowner tax credit includes a three-part application

process. The Part 1 application allows MHT to determine whether a

home is qualified as a certified historic structure. The Part 2

application is for MHT to evaluate whether the homeowner’s

proposed rehabilitation work meets applicable rehabilitation

standards and thus is eligible for the credit. Lastly, the Part 3

application certifies that the rehabilitation work was completed as

approved by MHT in Part 2 and verifies claimed expenses.

application forms shall take

precedence. Originals or copies

of photographs, architectural

plans, drawings, and other

materials submitted with an

application become the property

of MHT and may be reproduced

without permission. The

applicant is responsible for

complying with all federal, state,

and local laws applicable to a

project, including, but not limited

to, compliance with local zoning,

building, and safety codes;

review by local historic

preservation commissions; and

compliance with applicable

federal, state, and local licensing,

permitting, and environmental

requirements. To qualify for the

tax credit, property owners must

complete the Homeowner

Application and the Homeowner

Application Checklists.

HISTORIC PRESERVATION

CERTIFICATIONS

STATE INCOME TAX CREDITS ARE AVAILABLE FOR A “CERTIFIED

REHABILITATION” OF A “CERTIFIED HISTORIC STRUCTURE.”

Within a 24-month period

(selected by the property

owner), once approval for

the work has been granted

by MHT;

Where expenditures

exceed $5,000, not

including expenses that are

funded or reimbursed by

state or local grants, other

Maryland tax credits, or

state or local financial

assistance other than a

loan;

That is in compliance with a

rehabilitation plan (see Part

2) that has been approved

by MHT; and

Conforms with the

Secretary of the Interior’s

Standards for

Rehabilitation.

A certified rehabilitation is

restoration, repair, or

rehabilitation work undertaken

on a certified historic

structure:

Individually listed in the

National Register of Historic

Places;

A contributing resource

within a National Register

Historic District;

A locally designated

structure or contributing

resource to a local historic

district that MHT

determines to be eligible

for the National Register;

A structure located in a

certified heritage area and

certified by the Maryland

Heritage Areas Authority as

contributing to the

significance of the certified

heritage area; or

A property owned by DNR

under curatorship and

found eligible to be listed in

the National Register as

determined by the Director

of MHT.

A certified historic structure is

at least one of the following:

Illegible or incomplete applications will be returned to the applicant.

In cases where adequate documentation is not provided, review and

evaluation cannot be completed, and the application will be put on

hold until adequate documentation is submitted. You must save and

upload the completed application form and materials according to

MHT’s File Naming Conventions (see page 23). Be sure to save a

copy for your records. Applications may not be submitted by email.

MHT uses Microsoft Teams to receive application materials and

transmit application approvals. External users will not need a

Microsoft account to access Teams, although a valid email address is

required. Complete electronic application submission requirements

can be found on MHT’s website.

In order to request a Microsoft Teams channel and submit the

application materials, you must complete this form: Channel Request

Form. Once this form is submitted, MHT staff will review the request.

Channel requests may take between one to three business days to

process. If MHT staff have questions about the channel request, they

will contact the applicant by email. If the request is approved, MHT

staff will create a private channel within the current year Homeowner

Team (e.g., 2023 Homeowner Projects). The channel will be named by

the property name and/or address.

This private channel will be used by the applicant/project team to

upload all application materials according to MHT’s File Naming

Conventions. To add application materials, within the “File” tab of the

channel, click the “Upload” button and then select the appropriate

files. Once the complete application form(s), photographs, and

supporting documentation are added to the channel, you MUST

email mht.taxcredits@maryland.gov to inform MHT staff.

Once MHT staff confirms receipt of an electronic application in the

applicant’s private Teams channel, staff will send the applicant an

invoice for the $10 Part 2 review fee if applicable. Payment is due

within 10 business days, which is required in order for the project to

be placed in the review queue.

ELECTRONIC APPLICATION SUBMISSION PROCESS

COMPLETING THE

APPLICATION

CRITERIA FOR EVALUATING SIGNIFICANCE

A structure contributes to the historic significance of a district if

its location, design, setting, materials, workmanship, feeling, and

association add to the district’s sense of time, place, and historical

development.

A structure does not contribute to the historic significance of a

district if it does not add to the district’s sense of time, place, and

historical development; or if its location, design, setting, materials,

workmanship, feeling, or association have been so altered or

deteriorated that the overall integrity of the property has been

irretrievably lost.

Ordinarily, a structure built within the past 50 years may not be

considered to contribute to the significance of a district, unless a

strong justification concerning its historical or architectural merit

is given or the historic attributes of the district are considered to

be less than 50 years old.

Part 1 of the Tax Credit Application is used to determine whether a

property is a “certified historic structure” (see page 2). Owners of

properties that are individually listed in the National Register of

Historic Places do not need to complete Part 1. For verification of

National Register listing, contact MHT staff or visit Medusa and

search by your property address or historic district name. National

To determine if a structure contributes to the significance of a listed

or designated historic district, MHT will apply the Secretary of the

Interior’s Criteria for Evaluating Significance within Registered

Historic Districts.

PART 1 –

EVALUATION OF

SIGNIFICANCE

COMPLETING PART 1 -- APPLICATION FORM

The first page must be completely filled out and bear an acceptable

electronic signature of at least one property owner (additional

owners do not need to sign the Part 1 form). If the applicant is not the

fee-simple owner of the property, the application must include a

written statement from the owner that they are aware of the

application and have no objection to the request for certification.

MHT will accept scans of applications with an original signature,

scanned versions of an original signature, and digital signatures using

a digital ID (such as those in Adobe). Pictures of signed forms will not

be accepted. A typed name in a different font or other types of

generated text meant to look like a signature will not be accepted.

Based on documentation provided in Part 1, MHT may issue a

certification of non-significance. Certification of non-significance is a

judgment that a structure does not contribute to the significance of

a National Register or local district, a certified heritage area, or to a

group of structures individually listed in the National Register or

under local law or is not determined eligible for listing in the National

this state program.

Any substantial damage or alteration to a property that occurs after

certification under Part 1 and prior to completion and certification

under Part 3 must be reported promptly to MHT. Part 1 certifications

are valid for five years, after which a new Part 1 must be submitted

for any subsequent rehabilitations on the same structure.

National Register historic district

National Register individual listing

Local historic district

Local individual listing

Pending National Register or local designation (individual or

district)

Eligible curatorship property owned by DNR (must submit DOE

justifying eligibility)

Eligible property within a Certified Maryland Heritage Area (must

submit documentation from the Maryland Heritage Area

Authority justifying eligibility)

MHT will notify applicants of incomplete applications with missing

information or those lacking an acceptable electronic signature and

will place them on hold for 30 days until completed. After that, the

application, if not completed, will be returned to the applicant

without review or denied.

You must check on the form that the property has at least one of the

following designations:

Properties that are located in historic districts must be certified by

MHT to be contributing resources, as explained above.

For local listings, a certification request must include a copy of the

official local designation notification letter and any documentation

that justifies the designation so MHT can determine whether the

property is eligible for listing in the National Register. If submitting as

a pending National Register district or individual listing, applicants

must include a copy of the draft nomination.

For DNR curatorship properties, a certification request must include

a copy of the official Determination of Eligibility (DOE) form. If a DOE

has not already been approved by MHT, a new form must be

included so MHT can determine whether the property is eligible for

listing in the National Register.

For properties within a Certified Maryland Heritage Area, a

certification request must include a copy of the official

determination letter from the Maryland Heritage Areas Authority

certifying that the structure contributes to the significance of a

Certified Heritage Area.

Example: This two-story, gable-roofed, unpainted brick house,

rectangular in shape, was constructed in 1921. It features regularly

spaced window openings on the first and second floors, 6-over-6

double-hung sash windows and a columned entry portico. On the

interior, the first floor is divided by a hall with a staircase and living

and dining rooms on either side. The kitchen and butler’s pantry

are located in the rear. The second floor contains four bedrooms

and two bathrooms. There is a garage at the rear of the property

that was built at the same time as the house.

DESCRIPTION OF PHYSICAL APPEARANCE

Provide information about the current condition of the home’s major

exterior and interior features. Note the architectural style, exterior

construction materials (wood, brick, etc.), type of roof (flat, gabled,

hipped, etc.), number of stories, basic plan (rectangular, irregular, L-

shaped, etc.), and distinguishing architectural features.

Fully describe any changes made to the home since its construction,

such as additions, porch enclosures, relocation of doors and

windows, or interior alterations. Include a full description of other

structures located on the property such as carriage houses, barns,

and sheds. (See Special Considerations: Multiple Structures on page

9.) In most instances detailed research should not be necessary to

provide an adequate description.

STATEMENT OF SIGNIFICANCE

If the home is located within a historic district, briefly describe the

way in which it relates to buildings in the district in terms of setting,

scale, material, construction, and age. Note any important people

associated with the home, its former uses, or the name of the

architect or builder, if known. Again, detailed research should not be

necessary.

Example: The district is an intact grouping of architecturally

significant late 19th and early 20th century brick row houses. This

building is a traditional row house featuring flat brick facades with

refined decoration at the doors, windows, and cornice. The

structure is similar to its neighbors in size, scale, building materials,

and style.

ATTACHMENTS

Photographs

Interior and exterior photos showing the entire property before

rehabilitation, including those areas where no work is anticipated,

must be submitted with the application. (See Photographic

Requirements on page 20 for instructions on preparing and labeling

photographs.)

Map

If located in a local historic district, provide an official historic district

map defining the boundaries of the historic district, and mark where

the structure is located. Maps of locally designated historic districts

are available from your local historic district commission or

government. Individual National Register designated properties do

not need to submit a map.

Fees

There is no fee for processing a Part 1 application.

Mandatory Application Checklist

Complete, date, and sign the Part 1 Homeowner Application Checklist

and submit it with the application. Applications without a submitted

and signed checklist will not be accepted.

SPECIAL CONSIDERATIONS

If the property falls into one of the following categories, additional

information may be necessary. Provide this information with the Part

1 materials to avoid processing delays.

Effect of the move of the structure’s appearance (any proposed

demolition, change to the foundation, etc.);

Setting and general environment of the new or proposed site;

Effect of the move on the distinctive historic and visual character

of the district or neighborhood to which the structure was or will

be moved; and

Method of moving the structure.

Moved Structures

If a home has been moved from the site of its original construction,

or is intended to be moved, a Part 1 application must provide

additional information establishing the:

Documentation must also include photos showing the current and

previous (or proposed) environments, including adjacent structures

and streetscapes.

Properties Less Than 50 Years Old

Properties less than 50 years old are generally not considered as

contributing to the significance of a National Register or local district.

However, such homes may be certified historic structures if: 1) they

are integral parts of an eligible historic district and the historic

attributes of the district are less than 50 years old, or 2) they are

exceptionally significant. If this consideration applies, provide

documentation relevant to establishing one or both conditions.

Multiple Structures

Functionally and historically related structures on a single property,

such as a residence and a carriage house, will be considered a single

structure under a Part 1 application. Thus, only one Part 1 application

needs to be submitted. However, documentation, including photos

and a statement of significance, must be included for every structure

impacted by a contemplated rehabilitation project, and the

applicant should state which structures the applicant is submitting

for certification as a historic structure. A sketch map or site plan

should be provided showing the current relationship of all structures.

If structures are under separate ownership, each owner must submit

a separate Part 1 application.

A Part 2 rehabilitation plan must be approved, and the application

certified by MHT, prior to the commencement of any of the

contemplated rehabilitation work. Any work started and/or

completed prior to approval is not eligible for the tax credit and may

jeopardize the credit for the entire project.

Proposed rehabilitation projects are evaluated for conformance with

the Secretary of the Interior’s Standards for Rehabilitation. These 10

standards are broadly worded to guide the repair, restoration, or

rehabilitation of all historic structures, including homes. The

Standards focus on preservation of significant historic materials and

features of structures and apply to both interior and exterior work.

MHT reviews a rehabilitation project in context with all work

proposed for the property, including if there is to be any attached or

related new construction. Certification is based upon whether the

overall project is consistent with the Standards.

Upon review, MHT will notify an applicant in writing whether the

proposed rehabilitation project is consistent with the Standards. If

inconsistent, MHT will, to the extent practicable, advise the applicant

how the plans might be revised to achieve conformity.

PART 2 –

DESCRIPTION OF

REHABILITATION

WORK

COMPLETING PART 2 -- APPLICATION FORM

The first page must be completely filled out and bear an acceptable

electronic signature of at least one property owner. If the applicant is

not the fee-simple owner of the property, the application must

include a written statement from the owner that they are aware of

the application and have no objection to the request for certification.