Property Tax Credit for Historical Restorations and Rehabilitations

As defined in Section 11-2-201 of the Baltimore County Code, the County encourages owners of historic properties to restore and rehabilitate their properties and to take full advantage of this and other property tax credits.

In order to qualify for the tax credit, a property must be designated as historic. It must either be:

  • A contributing structure in a County Historic District
  • A contributing structure in a National Register Historic District
  • Individually listed on the National Register of Historic Places or on the Final Landmarks List

This credit applies only to your Baltimore County Real Property Tax obligation. Any other charges listed on your bill are not included as part of the credit calculation.

LANDMARK STRUCTURES

For more information on landmark structures and the County and National Register Districts, contact the County's Preservation Services Office at 410-887-3495. The office maintains a complete list of Landmark Properties and County Historic Districts, as well as answers to frequently asked questions about various historic designations.

To nominate your property to be included in the Baltimore County Landmarks List, download the nomination form.

RESIDENTIAL PROPERTIES

Residential owner-occupied dwellings qualify for a 20 percent County property tax credit for eligible rehabilitation work. The credit can be extended for up to 10 years. Eligible rehabilitation work includes all types of exterior repairs, such as roof repair, window repair or replacement, painting, stucco work and more.

The law also includes interior work such as painting, upgrading the electrical and plumbing systems, as well as heating and air conditioning. The total cost of the rehabilitation work must exceed $1,000 and must be in conformance of the Secretary of the Interior’s Standards, which means materials must be repaired or replaced in kind.

All rehabilitation projects must be approved by the Baltimore County Landmarks Preservation Commission (LPC) before any work begins.

COMMERCIAL PROPERTIES

For commercial properties, which include all types of income-producing properties, the tax credit amounts to a 10-year "tax freeze."

In order to trigger the tax freeze, the rehabilitation work must result in an increased assessment that is attributable to the rehabilitation work performed. In other words, the work must be substantial.

As with residential properties, pre-approval by the LPC is required before the commencement of any work.

APPLY FOR THE TAX CREDIT

For more information and to apply for the tax credit for either residential or the commercial property, review the Department of Planning's County Historic Tax Credit frequently asked questions.

Owners of residential properties used for rental or investment purposes need to complete a commercial application.

CONTACT US

If you have questions, please contact Preservation Services at planning@baltimorecountymd.gov or call 410-887-3495.