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Historic Preservation

Apply for Historic Tax Credits

The City of Rockville does not currently offer any tax credit programs for historic property owners, but tax credits are available through Montgomery County, the State of Maryland, and the National Park Service. Owners of historic properties in Rockville are encouraged to learn about the incentive programs available to them to help mitigate the cost of maintaining a historic structure.

2023 Historic Tax Credit Workshop

The City of Rockville hosted a webinar with the Maryland Historical Trust and the Montgomery County Planning Historic Preservation Office to discuss different historic property tax credit programs that may be available to owners of historic properties in Rockville.

Montgomery County Historic Preservation Tax Credit

In September 1984, the Montgomery County Council passed legislation providing for a tax credit against county real property taxes in order to encourage the restoration and preservation of privately owned historically designated properties, either individually or within a historic district. In October 1989, this legislation was extended to properties within municipalities which regulate historic structures within Montgomery County.

The City of Rockville participates in Montgomery County’s Property Tax Credit Program for historic resources designated by the city. Montgomery County provides a property tax credit equal to 25% of qualified costs expended on documented expenses for exterior maintenance, restoration, or preservation of properties designated historic by the Mayor and Council. To receive the tax credit, work must be certified eligible by the Historic District Commission (HDC). Owners of qualifying properties must spend a minimum of $1,000 in a calendar year. The tax credit is then applied against the following year’s property taxes.

The HDC will determine the eligibility of expenditures and send its findings to the Montgomery County Department of Finance for processing. The director of finance may require further documentation of the amounts expended, as deemed necessary, and may reject all or part of the claimed expenditures for lack of proper documentation. The director will notify the applicant of approval or disapproval. Any unused portion of this tax credit may be carried forward for up to five years. A property not historically designated at the time the work is undertaken is not eligible for the preservation tax credit.

Eligible expenses include work related to maintenance that has been approved by the HDC, or ordinary maintenance work that does not require HDC review. Your application must include copies of receipts for materials if you performed the work yourself, paid receipts from a licensed contractor, and photographs showing the “before” and “after” work to illustrate the expenditures. An owner’s labor costs are not eligible, but costs of materials may qualify.

Properties listed only in the National Register of Historic Places are not eligible for the county tax credit but would be eligible for the state or federal tax credit programs described below. Check to see if your property is designated as a historic district on the Historic District Designation page.

Apply for the Montgomery County Tax Credit
  • Approved exterior storm windows and doors.
  • Chimney flue lining and repairs.
  • Exterior painting.
  • Exterior French drains and potentially other drainage issues, if affecting structural integrity.
  • Gutter replacement.
  • One-time termite infestation treatment.
  • Repairing architectural trim or ornament.
  • Repairing roofs.
  • Replacing roofs in-kind.
  • Repairing windows.
  • Repairing and maintaining outbuildings such as barns and garages.
  • Repointing brick or stone foundations or chimneys (does not apply to walls that have never been pointed, such as dry-laid brick and stone walls).
  • Restoring a documented feature such as a dormer or porch that was previously altered or removed.
  • Uncovering or repairing original siding.
  • Professional services (architects, color consultants, engineers).
  • Additions.
  • Annual or routine termite control.
  • Cleaning: windows, chimney, gutters, siding except for painting preparation.
  • Driveway and sidewalk repairs unless they have historic significance.
  • Electrical work.
  • Equipment or tool purchases.
  • Interior work of any kind.
  • Installation of new non-historic features.
  • Interior fireplace repairs or chimney cleaning.
  • Landscaping, yard work.
  • New construction.
  • Permit fees.
  • Replacing windows or doors, except in rare circumstances with HDC approval.
  • Snow and ice removal.
  • Tree removal or tree services (unless the tree touches the house or threatens structural integrity).
  • Value of owners’ project time.
  • Work completed without a required Certificate of Approval (COA).

Maryland Historic Revitalization Tax Credit Program

The Maryland Historical Trust (MHT) offers several state income tax credits for historic properties through the Maryland Historic Revitalization Tax Credit Program:

The City of Rockville does not facilitate any of these programs. Any historic property owners interested in securing a state income tax credit should contact MHT directly.

Federal Historic Preservation Tax Incentives Program

An income tax credit is available through the Federal Historic Preservation Tax Incentives Program for the rehabilitation of historic buildings that are determined to be “certified historic structures.”

The federal tax credit program is a partnership with the Maryland Historical Trust, which serves as the first point of contact for property owners, provides application forms and program information, and provides technical assistance and advising to owners.

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Contact

Community Planning and Development Services Department
Historic Preservation Division
240-314-8236
history@rockvillemd.gov

Hours
Monday – Friday
9 a.m. – 5 p.m.

Address
Rockville City Hall
111 Maryland Ave.
Rockville, MD 20850

Apply for the Montgomery County Tax Credit