(1) Properties must be at least 50 years old and historically designated by one of the following:
- National Register of Historic Places
- Colorado State Register
- City and County of Denver - designated as an individual landmark, or as a "contributing" property (historic property) in a designated historic district. (See landmark map to determine the status of your property. If you are unsure if your property is a "contributing" property in a historic district, contact Landmark Preservation staff.)
(2) Applicants must be owner-occupants of the property, owners that do not earn income from the property, or tenants with leases of five or more years.
(3) Projects must involve physical preservation, restoration or rehabilitation of historic buildings. A project can include multiple work items.
(4) Eligible work can only include what is listed in the Historic Preservation Income Tax Credit - Residential Program Customer Guide (PDF) in the section "Qualified Expenses." If the type of work is not listed in the guide, it is not eligible for tax credits.
Landmark Preservation staff can also help you determine if work items are eligible.
(5) Projects must preserve the historic character of the property and meet the Secretary of the Interior's Standards for Rehabilitation.
Landmark Preservation staff and the Denver Landmark Preservation Commission will review your application to ensure that these standards are met.
(6) Rehabilitation costs must be over $5,000.
You can reach the $5,000 minimum through one work item or multiple smaller work items.
(7) If the project is a Denver landmark or located in a locally-designated historic district, all exterior work items must receive a Certificate of Appropriateness.
See Design Review page to learn how to obtain a Certificate of Appropriateness.
(8) Projects should not be underway at time of application.
While the tax credit rules technically allow applicants to apply for the program if work has started within 24 months prior to project application, application submittal does not guarantee project approval. Applicants who submit an application after beginning work run the risk of project disapproval if program requirements are not met.