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AL

Alabama Historic Rehabilitation Tax Credit (AHRTC)

Refundable 25% state income tax credit for rehabilitation of certified historic income-producing properties in Alabama that are 75 years or older and listed in or eligible for the National Register of Historic Places.

About this program

Visit the program website for full details.

Eligibility

Owners of income-producing historic properties in Alabama at least 75 years old that are listed in or eligible for the National Register of Historic Places and undergoing substantial rehabilitation.

Requirements

  • Property must be income-producing and at least 75 years old
  • Property must be listed in or eligible for the National Register of Historic Places
  • Must undergo substantial rehabilitation