Preservation expertise that moves projects forward.

Historic Rehabilitation Tax Credits can transform the financial feasibility of a project. They can also add a demanding layer of documentation, design review, and coordination to an already complex rehabilitation.

Huber Architects has guided dozens of projects through Virginia and federal Historic Rehabilitation Tax Credit programs. We help clients evaluate eligibility, establish a rehabilitation strategy, coordinate with reviewing agencies, and prepare the required applications from early planning through final certification.

Our goal is to balance preservation requirements with contemporary use, building performance, project cost, and long-term value - allowing historic buildings to remain meaningful, functional parts of their communities.

Why use historic tax credits?

• Offset a significant portion of qualifying rehabilitation costs

• Provide an important source of project equity

• Support the preservation of historic buildings and character-defining features

• Encourage investment in vacant or underused properties

• Strengthen neighborhoods, downtowns, and local economies

• Help make adaptive reuse financially competitive with new construction

How we help:

• Preliminary building eligibility and project feasibility review

• Historic research and documentation

• Rehabilitation strategy and early agency coordination

• Part 1: Evaluation of Significance

• Part 2: Description of Rehabilitation

• Coordination of agency comments and required revisions

• Construction-phase documentation and preservation coordination

• Part 3: Request for Certification of Completed Work

• Coordination with the owner’s accountant and project team for final cost certification

Basics of the Historic Rehabilitation Tax Credit programs:

• Eligibility requirements differ between the Virginia and federal programs. The Virginia program may apply to qualifying owner-occupied or income-producing properties, while the federal program applies to depreciable, income-producing properties.

• The building must meet the applicable requirements for certification as a historic structure. Depending on the program, it may be individually listed or contribute to a listed historic district.

• The overall rehabilitation must retain the building’s character-defining historic features and comply with the Secretary of the Interior’s Standards for Rehabilitation.

• The project must meet the applicable minimum-expenditure requirements, which differ between the state and federal programs.

• The Virginia Department of Historic Resources administers both programs within Virginia. Federal certification also requires review and approval by the National Park Service.

• Credits are calculated as follows:

  • Virginia credit: 25% of eligible QREs

  • Federal credit: 20% of eligible QREs, generally claimed ratably over five years

  • Qualifying projects using both programs: 45% of eligible QREs

Qualified Rehabilitation Expenses (QREs) may include:

• Architectural and engineering fees and other qualifying soft costs

• Construction materials, structural components, labor, and other work incorporated into the rehabilitation

• New mechanical, electrical, and plumbing systems

• Accessibility and fire-protection improvements

• Other qualifying costs directly related to the building’s rehabilitation

Expenses that generally do not qualify:

• Property acquisition costs

• Building additions or enlargements

• Furniture, appliances, and other personal property

• Most site improvements and landscaping

Certain expenses are treated differently under the Virginia and federal programs. Tax credit eligibility and qualifying costs depend on the property, ownership structure, scope of work, timing, and applicable program requirements. Owners should consult qualified tax and legal professionals regarding their individual circumstances.