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The Official Web Site of the State of South Carolina

Tax Incentives

In South Carolina there are a number of tax incentives to help with the costs of preserving historic buildings. Refer to the chart in Preservation Hotline #11: Tax Savings for Owners of Historic Buildings (PDF) to begin identifying tax incentives that may apply to your building.

Tax Incentive Programs

Homeowner
Income-Producing
Local Property Tax
Easements
Other Incentives 

** As a temporary measure during the current COVID-19 situation, the SHPO is accepting Homeowner Tax Credit 
   application submissions via email.
Please note: Federal/State income-producing tax credit applications are not accepted
   via email at this time **

   To submit S1, S2, S2 Amendment, and/or S3 applications: send an email to Pam Kendrick with your tax credit application,
   photos, and plans/specifications for review.

   Ask for and we will provide an emailed acknowledgement that an application submittal email was received. Note: Our email
   server
occasionally screens or otherwise does not deliver an email.

   Please list in your email what files/review information is attached. Note: Our email server does not always deliver attachments.

   Please limit attachments to 25 MB. For larger files you will need to use an FTP site (ex: WeTransfer, Dropbox, Google Drive,
   etc.).

Annual Reports

SHPO Tax Credit Annual Report FY 18-19 (PDF)
SHPO Tax Credit Annual Report FY 17-18 (PDF)
SHPO Tax Credit Annual Report FY 16-17 (PDF)

 

This website does not provide legal, tax or accounting advice; the information provided is intended to be general in nature; and visitors to the website are strongly encouraged to consult their own professional tax, accounting and legal advisors on individual tax matters, or consult the SC Department of Revenue or the Internal Revenue Service (IRS). The SHPO is not responsible for the information or advice provided here as it may affect the specific tax consequences to any individual (including sole proprietor), corporate, partnership, estate or trust taxpayer, which will depend on many other facts and circumstances. The information is for the general benefit of persons interested in obtaining certifications from the SHPO that may allow them to qualify for federal and/or state historic income tax credits. Given the frequency of changes in federal and state tax laws, regulations and guidance, the information represents a good faith effort to reference controlling laws and regulations as accurately as possible.