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Small Project Rehabilitation Certification Application
The Small Project Rehabilitation Credit is available for any qualified project that the Maine Historic Preservation Commission designates as a certified rehabilitation of a certified historic structure.
To qualify for this tax credit, property owners must complete the appropriate part or parts of the Small Project Rehabilitation Certification Application (SPRCA), as well as Parts A and B of the Maine State Rehabilitation Tax Credit Reporting Form.
For purposes of the Small Project Rehabilitation Credit, a certified historic structure is a building that is listed individually in the National Register of Historic Places -OR- a building that is located in a registered historic district and certified by the Maine Historic Preservation Commission as contributing to the historic significance of that district. The "structure" must be a building-not a bridge, ship, railroad car, or dam. (A registered historic district is any district listed in the National Register of Historic Places. A State or local historic district may also qualify as a registered historic district if the district and the enabling statute are certified by the Secretary of the Interior.)
Please contact Mike Johnson at the Maine Historic Preservation Commission prior to beginning work or submitting applications for potential tax credit projects.
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