Programs and Incentives

An important part of what makes Phoenix a special place to live is its unique historic resources. Preservation of these resources fosters community pride, investment and redevelopment. Recognizing the importance of our community's heritage, values and connections with the past, there are several incentive programs available to preserve and rehabilitate historic resources.

• Demonstration Project Program
  The Demonstration Project Program was created to encourage the rehabilitation of significant historic properties used for multi-family, commercial or institutional purposes. The program provides funding for exterior work that retains historic building materials and features, reverses inappropriate alterations, reconstructs missing historic details or otherwise returns a building to its historic appearance.

• Exterior Rehabilitation Assistance Program
  This program assists residents to sensitively rehabilitate historic homes while promoting reinvestment in Phoenix's historic neighborhoods. Owners of historic homes, either in city-designated historic districts or individually listed on the Phoenix Historic Property Register, are eligible to apply.

• Warehouse and Threatened Building Program
  This program is available to help property owners rehabilitate threatened historic buildings and historic downtown warehouses and to return them to a viable use. Eligible buildings are either located in the downtown Warehouse Overlay District (generally bound by Seventh Street, Third Avenue, Lincoln Street and Madison Street) or are located elsewhere in the city but are severely threatened either by their deteriorated condition or possible demolition.

• State, Federal and Other Incentives
  Because the preservation of historic buildings is an important public benefit, the state and federal governments as well as public and private foundations have developed incentives to assist in the restoration, maintenance and rehabilitation of historic resources.
  • State Tax Incentives
    The State of Arizona maintains a property tax reduction program for non-income-producing properties listed on the National Register of Historic Places and a property tax incentive program for income-producing properties. The Arizona State Historic Preservation Office in conjunction with the county assessors administers this program.        
  • Federal Historic Preservation Tax Incentive
    The National Parks Service administers financial incentive programs for historic buildings in partnership with the Internal Revenue Service. This includes a 20 percent rehabilitation tax credit on federal income taxes for certified historic building rehabilitation projects. For these projects, buildings must be listed or eligible for listing in the National Register of Historic Places. All work must meet the Secretary of the Interior's Standards for Rehabilitation and be approved by the State Historic Preservation Office. Owners also can receive a substantial charitable deduction from federal income taxes by donating a preservation easement on a designated historic building to a non-profit preservation organization. This easement would preserve the historic building in perpetuity, but not restrict the owner's ability to sell or rent the property.
  • Arizona Historic Preservation Heritage Fund Grant Program
    This program provides funding assistance to local, regional and statewide historic preservation projects.
  • National Trust for Historic Preservation
    The National Trust, through its financial assistance programs, demonstrates that preserving our heritage improves the quality of life in American communities. The National Trust's grant and loan programs have helped​ thousands of innovative preservation projects that protect the continuity, diversity and beauty of our communities.