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designation can mean tax advantages
If an estate is truly historic, there are tax advantages to help take
the sting out of fixing it up. But first homeowners must determine if
their purchase qualifies for historic designation. Basically, if an older
building is attractive, a nice addition to its community, and/or provides
a link to the past, it has a good chance of acquiring a historic designation.
Once it’s certified, an estate may be eligible for state and federal
tax credits. The credits are dollar for dollar reductions in income tax
liability for owners who rehabilitate historic buildings. The amount of
the credit is based on total rehabilitation costs and other conditions
such as whether a building is owner occupied or income producing. In Virginia,
the credit may be as much as 25 percent. At the federal level it's 20
percent, with some people able to qualify under both programs. For more
information on tax credits, contact the Virginia Department of Historic
Resources at 804 367-2323 or visit its Web site at www.dhr.virginia.gov.
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