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Home > Tax Incentives > The Small Project Rehabilitation Credit

The Small Project Rehabilitation Credit

The "Small Project Rehabilitation Credit" is a 25% state credit for a certified rehabilitation that incurs qualified rehabilitation expenditures of between $50,000 and $250,000. This credit does not require the applicant to meet the Federal "substantial rehabilitation" threshold, and therefore cannot be claimed with the Federal credit. In order to apply for this credit, the applicant must submit the three-part Small Project Rehabilitation Certification Application (SPRCA) forms and supplemental materials must be submitted in accordance with the SPRCA application instructions, along with Parts A and B of the Maine State Rehabilitation Tax Credit Reporting Form. Please carefully review Maine's Historic Rehabilitation Tax Credit Rules (Chapter 813) and the application instructions prior to submitting applications.

Small Project Rehabilitation Credit checklist

Small Project Rehabilitation Certification Application (SPRCA) - Part 1 - Evaluation of Significance

  • Submit one completed State Part 1 Small Project Rehabilitation Certification Application with the owner's original signature.
  • If the property is located within a historic district, provide a map of the district, clearly identifying the lot on which the building is located.
  • One set of good, clear, labeled photographs.

See SPRCA application instructions for further application guidance.

Please note that submission of Part 1 is generally not required if the property is individually listed in the National Register of Historic Places. However, if the property is individually listed, and consists of more than one building, a Part 1 must be submitted that documents all of the buildings within the listing.

Part 2 - Description of Rehabilitation Work

  • Submit one completed State Part 2 Small Project Rehabilitation Certification Application with the owner's original signature.
  • One set of good, clear, labeled photographs showing the condition of the property prior to rehabilitation work.
  • Numbered architectural drawings keyed to the application narrative.
  • Part A of the Maine State Rehabilitation Tax Credit Reporting Form

See SPRCA application instructions for further application guidance.

Part 3 - Request for Certification of Completed Work

  • Submit one completed State Part 3 Small Project Rehabilitation Certification Application with the owner's original signature.
  • One set of good, clear, labeled photographs showing the condition of the property after rehabilitation work.
  • Part B of the Maine State Rehabilitation Tax Credit Reporting Form

See SPRCA application instructions for further application guidance.