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.
Application & Instructions
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 (MS Word) (PDF)
Maine State Historic 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.
| Item | Adobe PDF Format | Microsoft Word Format |
|---|---|---|
| Instructions - Please read first | MS Word | |
| Part 1 - Evaluation of Significance | MS Word | |
| Part 2 - Description of Rehabilitation | MS Word | |
| Part 3 - Request for Certification of Completed Work | MS Word | |
| Small Project Credit Amendment Form | MS Word | |
| Checklist: Small Project Rehabilitation Credit | MS Word |
Please contact Mike Johnson at the Maine Historic Preservation Commission prior to beginning work or submitting applications for potential tax credit projects.
Mike Johnson, Rehabilitation Tax Credit Coordinator
Maine Historic Preservation Commission
55 Capitol Street
Augusta, ME 04333
PH: 207-287-2949
e-mail: Mike.D.Johnson@maine.gov