Sudbrook Park Logo
Sudbrook Park
Sudbrook Homeowner

Historic Tax Credits

Homes deemed a "contributing structure" in both the National Register and Baltimore County Historic Districts may qualify for both the state and county historic tax credit.

State:

Qualifying capital costs spent to rehabilitate a home designated as a contributing structurecontributing structure* in Sudbrook Park's National Register or Baltimore County Historic Districts are eligible for a 20% State Rehabilitation Tax Credit (applied against state taxes and refunded if the credit exceeds them).

To qualify for the "Heritage Preservation Tax Credit Program" administered by the Maryland Historical Trust (MHT), the rehabilitation expenditure must:

  • exceed $5,000 in a 24-month period,
  • conform to The Secretary of the Interior's Standards for Rehabilitation, and
  • be reviewed and approved in advance by the MHT.

The MHT strictly requires that homeowners file Parts I and II of the application for residential tax credits, and receive approval, before they begin work on a proposed project.

*Residents of homes built circa 1939 or later should check with the MHT to find out whether that agency does or does not deem their home a "contributing structure."

Information about the state tax credit, application forms and contact numbers: Click here

County:

Beginning in 2006, Baltimore County's tax credit for the rehabilitation of designated historic structures took effect. This 20% credit, which is offset against county property taxes, applies to qualifying rehabilitation expenditures for contributing properties in Sudbrook Park's National Register and County Historic Districts. The county requires expenditures of at least $1,000 to rehab an historic residential property. The credit granted in a given year may not be greater than the property tax bill; the unused credit may be carried forward for 10 years and is transferable to new owners.

Information about the county tax credit, application forms and contact numbers: Click here

Local preservation groups:
Baltimore County Historical Trust
Preservation Maryland