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20% Rehabilitation Tax Credit applies to any project that the Secretary of the Interior designates a certified rehabilitation of a certified historic structure (a structure listed on the National Register of Historic Places). The credit is available for properties rehabilitated for commercial, industrial, agricultural or rental residential purposes, but is not available to properties used exclusively as the owner’s private residence 10% Rehabilitation Tax Credit is available for the rehabilitation of non-historic buildings placed in service before 1936. The credit applies only to buildings rehabilitated for non-residential uses. Rental housing therefore would not qualify for the credit.  Please note: Public Law No: 115-97 (December 22, 2017) repeals the 10% tax credit. MORE INFORMATION NATIONAL PARK SERVICE

Minimum Property Tax Increase Affects Historic Residential Exemption Hawaii’s four County governments—Honolulu, Kaua‘i, Maui and Hawai‘i—offer tax incentives to preserve historic owner-occupied residences that are designated on the State Register of Historic Places. The tax relief programs, which are similar in all four jurisdictions, provide that residences that are dedicated for historic preservation are exempt from property taxes, except for the payment of the annual minimum real property tax.  The City & County of Honolulu recently raised the minimum property tax from $100 to $300 per year.  Ordinance 10-9 went into effect on July 1, 2010. Click here to view Ordinance 10-9. Historic properties are not the only class of property tax exemption to be affected by the increase.  Exemptions are also provided to tax-exempt organizations, such as churches, schools and non-profit organizations, as well as kuleana land holders. The economic incentive for preserving historic properties is a cost-effective and proven mechanism for enhancing community character, providing an alternative to sprawl, creating jobs, providing affordable housing, encouraging heritage tourism and generally spurring economic development in older neighborhoods and commercial districts.  These benefits accrue to the public generally and society at large, but the costs are born primarily by private individuals and businesses that own, manage and maintain the historic properties. In recognition that a public benefit is achieved, over 22 states have provided for some form of property tax relief for owners of historic properties.  In addition, both the federal government and at least 29 states also offer tax credits for rehabilitation of historic properties. Although the City has increased the minimum real property tax to address its budget issues, the program remains an important tool for historic preservation. BE [...]

Funding for Non-Profit Organizations and Federal, State and Local Government Agencies: The National Trust Preservation Fund includes funds that provide two types of assistance to nonprofit organizations and public agencies: 1) matching grants from $500 to $5,000 for preservation planning and educational efforts, and 2) intervention funds for preservation emergencies. Matching grant funds may be used to obtain professional expertise in areas such as architecture, archeology, engineering, preservation planning, land-use planning, fund raising, organizational development and law as well as to provide preservation education activities to educate the public. The Johanna Favrot Fund for Historic Preservation provides nonprofit organizations and public agencies grants ranging from $2,500 to $10,000 for projects that contribute to the preservation or the recapture of an authentic sense of place. Individuals and for-profit businesses may apply only if the project for which funding is requested involves a National Historic Landmark. Funds may be used for professional advice, conferences, workshops and education programs. The Cynthia Woods Mitchell Fund for Historic Interiors provides nonprofit organizations and public agencies grants ranging from $2,500 to $10,000 to assist in the preservation, restoration, and interpretation of historic interiors. Individuals and for-profit businesses may apply only if the project for which funding is requested involves a National Historic Landmark. Funds may be used for professional expertise, print and video communications materials, and education programs. The Peter H. Brink Leadership Fund helps to build the capacity of existing preservation organizations and encourages collaboration among these organizations by providing grants for mentoring and other peer-to-peer and direct organizational development and learning opportunities.  The purpose of these grants is to support the leadership and effectiveness of staff and board members of preservation organizations to fulfill their mission and [...]

PURPOSE:  The Save America’s Treasures (SAT) grant program was established in 1998 and first awarded grants in 1999 to help preserve nationally significant historic properties and collections that convey our nation’s rich heritage to future generations. Since 1999, there have been more than 4,000 requests for funding totaling more than $1.54 billion. More than $315,700,000 has been awarded to 1,300+ projects. The SAT program is administered by the National Park Service (NPS) in cooperation with its partners, Institute of Museum and Library Services, National Endowment for the Arts, and the National Endowment for the Humanities. The SAT program is funded through the Historic Preservation Fund (HPF) using revenue from Outer Continental Shelf oil lease revenue, not tax dollars. The NPS is now accepting applications for $16 million in FY2020 funding. Please note there are two separate applications: one for preservation projects and one for projects involving collections. One for preservation projects (for properties listed on the National Register of Historic Places for national significance or listed as a National Historic Landmark. The property may be listed on either individually or as contributing to a nationally significant district). One for projects involving collections (including artifacts, museum collections, documents, sculptures, and other works of art). ELIGIBLE APPLICANTS: Public agencies, 501(c) (3), and other nonprofit organizations, units of state or local government, educational institutions, Federally-recognized Indian Tribes, Alaska Natives, Native Hawaiian Organizations, federal agencies funded by the Department of the Interior and Related Agencies with the exception of the National Park Service (NPS), historic properties and collections associated with active religious organizations.   Next deadline is January 26, 2021. ELIGIBLE PROJECTS:  Preservation and/or conservation work on nationally significant historic collections and properties. Collections include artifacts, museum collections, documents, sculptures, and other works of art. Properties include [...]

PURPOSE: The Sam and Mary Cooke Preservation Fund for Hawaii helps preserve and enhance historic places in Hawai’i for future generations. ELIGIBLE APPLICANTS: Public agencies, 501(c) (3), and other nonprofit organizations are eligible.  Applicants that have received previous National Trust financial assistance are eligible provided that all grant requirements are current. Applicants are required to be Organizational Level Forum members or National Main Street Network members of the National Trust. Applicants are encouraged to be current members of Historic Hawai‘i Foundation. Grant application deadlines for 2024 are February 1, June 1 and October 1. ELIGIBLE PROJECTS: Grants from the Sam and Mary Cooke Preservation Fund for Hawai’i are awarded to preserve historic places in Hawai’i.  Grants range from $2,500 to $10,000, with the annual amount of grants totaling about $15,000. Grants awards may be made for activities and projects such as: Obtaining the services of consultants with expertise in the areas such as archaeology architecture, planning, engineering, economics, law, fundraising, organizational development, media relations, and education Sponsoring preservation conferences and workshops Designing and implementing innovative preservation educations programs Designing, producing, and marketing printed materials or other media communications to advance historic preservation The acquisition of historically significant land and/or buildings The purchase of perpetual easements Restoration, rehabilitation, stabilization, and preservation of designated historic sites and structures, including bricks-and-mortar construction and work to preserve archaeological sites Applicants must be capable of matching the grant amount on a one-to-one basis. Check the grant guidelines for any changes to conditions due to the economic impacts caused by COVID-19. For more details and the list of other conditions, see the grant guidelines. See examples of projects supported by the Sam and Mary [...]

Provided through a partnership between Historic Hawai‘i Foundation and Preservation Funders. PURPOSE: The preservation grants support historic preservation as a mechanism for building community, enhancing Hawaii’s sense of place, and support for improved societal relationships. ELIGIBLE APPLICANTS: Public agencies, 501(c) (3), and other nonprofit organizations are eligible.  Applicants that have received previous HHF preservation grants are not eligible for additional funds. Applicants are encouraged to be current members of Historic Hawai‘i Foundation. There are typically 2-3 grant cycles per year.  Upcoming grant application deadlines in 2025: March 14, June 13, and September 19. ELIGIBLE PROJECTS: Rehabilitation or restoration construction projects that preserve the character-defining features of a historic building or site are eligible. Projects should demonstrate that local support and investment is in place prior to applying for the preservation grant, and the HHF preservation grant is not the sole source of funds. Following completion of the preservation project, the site or building should be used for a public or community purpose. All projects are required to follow the Secretary of the Interior’s Standards for the Treatment of Historic Properties, and to commit to preserving the historic property for at least 10 years after receiving the funds. Grants range from $10,000 to $100,000. SELECTION CRITERIA: Applicant is a community-based and locally-supported non-profit organization that provides services that fill a community need. Projects on a neighbor island or in a rural community are strongly encouraged; The project preserves and rehabilitates a significant historic property following appropriate preservation standards, and adequate long-term preservation commitments are in place; Recipient receives significant additional financial and/or in-kind support from individuals, community members and other funders, with the grant funding request being part of an overall financial plan [...]