Eligibility Requirements:
To successfully qualify for and claim these tax credits, your project must meet three primary criteria.
Don’t give up if your project is ineligible – it may be possible to bring your building back into compliance by restoring or uncovering original historic elements.
How do you check to see if a property is already listed in the National Register?
Use the buttons below to search the Arkansas Historic Preservation Program’s database for individual listings in the National Register of Historic Places, or use their GIS map to check Contributing/Non-contributing status of properties within a National Register historic district. You may also contact the National Register staff at the Arkansas Historic Preservation Program to inquire about your building’s eligibility by calling 501-324-9880 or emailing info@arkansasheritage.com.
How are Historic Districts determined?
Historic Districts are comprised of two or more significant historic buildings designated by the National Park Service and listed in the National Register of Historic Places (an official list created by the federal government which recognizes districts, sites, buildings, structures, and objects worthy of preservation). To verify that a neighborhood qualifies as a Historic District, a survey is completed to determine if a majority of buildings in the neighborhood are constructed within the period of significance and have maintained a certain level of original character. When these surveys are conducted, properties within Historic Districts are designated as either contributing or non-contributing.
What is a contributing property?
A contributing property is one that still has its historic and original architectural integrity – it has not been significantly changed from street view since it was constructed. It adds to the importance of buildings within the Historic District.
What is a non-contributing property?
A non-contributing property is one that was not built during the neighborhood’s period of significance, or it has been significantly changed from when it was built. This includes large additions to the rear that are visible from the front, enclosure of a front porch, or a modification to the roofline. A property is designated as non-contributing if it has lost enough original details and features so that it no longer adds to the importance of buildings that make up the Historic District.
Why are historic districts important?
Historic neighborhoods often have many of the traditional qualities that are attractive to homeowners, such as houses with architectural character and human scale, walkable streets, and mature trees. Tax Credit programs help preserve these neighborhoods, which bring many benefits to cities and towns, including: