Federal 10% Rehabilitation Tax Credit for Non-Historic Buildings

The federal 10% rehabilitation tax credit applies to non-historic buildings placed in service prior to 1936. To qualify, a building must be rehabilitated for a non-residential use and meet the following three criteria:

  • 50% of the existing external walls must remain in place as external walls;
  • At least 75% of the existing external walls must remain in place as either external or internal walls;
  • At least 75% of the internal structural framework must remain in place.

There is no formal review process by the Nevada SHPO or the National Park Service of rehabilitation projects on non-historic buildings. However, the Part 1 Form for the 20% Rehabilitation Tax Credit can be used to confirm that a building placed in service prior to 1936 is non-historic (i.e., it is not eligible for the National Register of Historic Places and it is not a contributing element in a historic district that is listed in, or eligible for, the National Register). This form should be submitted to the Nevada SHPO, which will review and submit to the National Park Service for final confirmation. For questions about a property's eligibility for this program, or to confirm historic or non-historic status of a property, please contact the Nevada SHPO tax credit coordinator, Kristen Brown, at (775) 684-3439 or knbrown [at] shpo.nv.gov