Eligible
- Approved exterior storm windows, doors
- Chimney repointing or exterior repair
- Exterior painting
- Exterior French drains and potentially other drainage issues if affecting structural integrity
- Gutter replacement
- Installing code-required railings on existing porches
- One-time termite infestation treatment
- Painting buildings or portions of buildings in existence when the resource was listed in the Master Plan for Historic Preservation
- Professional services (architects, color consultants, engineers)
- Repairing architectural trim or ornament
- Repairing roofs
- Replacing roofs in-kind
- Repairing windows
- Repairing and maintaining outbuildings such as barns and garages
- Repointing brick or stone foundations or chimneys (does not apply to walls that have never been pointed, i.e. dry-laid brick and stone walls)
- Restoring a documented feature such as a dormer or porch that was previously altered or removed
- Tree Removal – Only in instances where the tree or tree roots are damaging a building foundation (Note: the tree removal may also require a Historic Area Work Permit)
- Uncovering or repairing original siding
- Underpinning a foundation to correct a structural deficiency subject to a determination from a 3rd party structural engineer.
- Windows – Only if the Historic Preservation Commission has determined the historic windows have deteriorated beyond repair and the new windows match the dimensions, materials, and configuration of the historic. Or in cases where the historic windows had previously been removed, and the replacement window is historically appropriate for the period and architectural style of the resource (any window replacement requires a Historic Area Work Permit).
In instances where work includes portions of historic construction and an addition constructed after the resource was added to the Master Plan for Historic Preservation, submitted receipts need to be prorated so expenses can be appropriately separated. (see this case study for an illustration).
Not Eligible
- Any work on buildings or portions of buildings constructed after the resource was listed in the Master Plan for Historic Preservation
- Additions
- Annual or routine termite control
- Chimney flue lining
- Cleaning: windows, chimney, gutters, siding except for painting preparation
- Decks – Unless there is documentation that demonstrates the deck is part of the original design of the resource
- Driveway and sidewalk repairs unless they have historic significance
- Electrical work
- Equipment or tool purchases
- Fence work
- Interior work of any kind
- Installation of new non-historic features
- Interior fireplace repairs or chimney cleaning
- Landscaping, yard work
- New construction
- Permit fees
Replacing windows or doors except in rare circumstances with HPC approval - Snow and ice removal
- Tree removal or tree services (unless the tree threatens structural integrity of a historic resource)
- Value of owners’ project time
- Work completed without a required HAWP
Criteria for eligible work
Work eligible for the Tax Credit must meet all of the following criteria:
- All proposed work is exterior in nature
- All proposed work was performed by a licensed contractor
- All proposed work must be certified by the Historic Preservation Commission as contributing to the restoration or preservation of sites listed on the Master Plan for Historic Preservation either individually or within an historic district:
- Proposed work requiring a Historic Area Work Permit (HAWP) must have received prior Historic Preservation Commission approval; OR
- Proposed work entailing ordinary maintenance must exceed $1000 in expense and be subsequently certified as being consistent with the purposes of Chapter 24A, the County’s historic preservation ordinance, at the time the HPC reviews the tax credit application.
Contact
Historic Preservation Office
Montgomery County Planning Department
2425 Reedie Drive
Floor 13
Wheaton, MD 20902
301-563-3400
Email