Apply for State Historic Preservation Income Tax Credits

Colorado offers a state income tax credit to property owners for preservation and rehabilitation work on designated historic properties. For residential (non-income producing) projects, follow the below steps to apply.

For commercial (income producing) projects, do not follow the below steps. Visit the Colorado Office of Economic Development and International Trade website to apply.

How to Submit

Pre-Application Meeting

Step 1.Review Requirements

Review the eligibility requirements and qualifies expenses list.

Step 2.Request a Pre-Application Meeting

Note: If you have already begun construction, the Part 1 application must be submitted within 12 months of the start of the project. This is a program requirement and is not a flexible deadline. If you have already completed the project, the Part 1 application must be submitted by December 31, 2024 and the Part 2 application must be submitted within 120 days of the completion of the project. Beginning in 2025, applicants will be unable to submit an application if their project is already completed.

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Formal Application

Step 1.Pre-Application Meeting

A pre-application meeting is required prior to submitting your Part 1 application. Request a pre-application meeting.

Step 2.Certificate of Appropriateness

If your project requires design review, you must get a Certificate of Appropriateness. Visit the Design Review page to learn how to get a Certificate of Appropriateness.

Step 3.Part 1 Application

Complete the Part 1 application(PDF, 449KB) and submit payment based on the fee schedule prior to beginning work. If you have already begun construction, the Part 1 application must be submitted within 12 months of the start of the project. Beginning in 2025, applicants are unable to submit an application if their project is already completed. These are program requirements and are not flexible deadlines.

Step 4.Photos

Provide digital photos that adequately show all sides of the structure(s) as well as close up photos showing details. Interior photos are also required for any interior rehabilitation work that will be claimed for tax credit. Photos must be clear and can be either black & white or color. View the Landmark Standards for Photographs(PDF, 590KB).

Step 5.Submit by Email

After completing the Part 1 application steps, gather all required documents and email them to landmark@denvergov.org. File size should not exceed more than 25 MB combined.

Email your Part 1 application now

Step 6.Part 2 Application

Complete the Part 2 application(PDF, 360KB) and submit it within 120 days of completing the project. This is a program requirement and is not a flexible deadline. Ensure that completed work detailed in Part 2 applications matches the scope of work submitted in the Part 1 application.

Step 7.Photos

Provide numbered and labeled digital photos documenting all completed work. Photos of the completed features should closely duplicate the "before" photographs provided in your Part 1 application.

Step 8.Submit by Email

After completing the Part 2 application steps, gather all required documents and email them to landmark@denvergov.org. File size should not exceed more than 25 MB combined.

Email your Part 2 application now

Next Steps: Approval Process and Filing Info

Landmark Preservation Staff Review Process

Part 1 Application

Landmark Preservation staff will review your Part 1 application within 90 calendar days and will contact you if the application is incomplete or if additional information is needed. In some cases, we may need to perform a site visit to review the proposed scope of work. Once the Part 1 application is complete and has been reviewed, it will be placed on the next available Landmark Preservation Commission (LPC) meeting agenda and you will be notified of the approval status. After LPC approval is granted, work can begin.

Part 2 Application

Landmark Preservation staff will review your Part 2 application within 90 calendar days and will contact you if the application is incomplete or if additional information is needed. In some cases, we may need to perform a site visit to review the completed work. Once the Part 2 application is complete and has been reviewed, it will be placed on the next available LPC meeting agenda. Landmark Preservation staff will either issue the final certification paperwork, or let you know that it was denied by the LPC.

Landmark Preservation Commission Approval Process

Once Landmark Preservation determines that an application is complete, the application will be placed on the next available meeting agenda of the Landmark Preservation Commission (LPC). Applications that meet the Secretary of the Interior’s Standards for Rehabilitation are generally added to the Consent Agenda. You do not need to attend the LPC meeting unless Landmark Preservation staff recommends denial of the application. We will provide you with information about the LPC agenda and staff’s recommendation. Following approval by the LPC, we will email the Part 1 approval or Part 2 certification to you.

Filing for your tax credit

Once you receive the tax credit certification from Landmark Preservation, you must file the tax credit with the State of Colorado to offset taxes due in the year the work was completed. This may differ from the year the certification was issued. For example, if work was completed in November 2024, but the LPC certified the Part II tax credit application in January 2025, the applicant uses the tax credit when they file their 2024 taxes.

The property owner is responsible for requesting tax credits by submitting Form 104CR to the Colorado Department of Revenue. The line number for the historic preservation tax credit on form 104CR may differ from year to year, but look for “Preservation of Historic Structures credit (per §39-22-514.5 C.R.S).” The approval certificate and tax credit certificate number issued by Landmark Preservation must be included with your Colorado income tax return.

We encourage you to get the necessary tax and legal advice to ensure that you qualify for the state income tax credit and properly use the credit on your tax return. Additional information on state income tax credits can be found on the History Colorado website.

Contact Us

Phone

720-865-2709

Email

landmark@denvergov.org

Fees

View the required application fees.