Commercial Historic Tax Credits

Elkhart Downtown Commercial Historic District – part of downtown Elkhart was listed in the National Register on September 26, 1997.

20% Rehabilitation Certified Tax Credit – a federal income tax credit for certified rehabilitation of a certified historic structure. There are 62 contributing buildings in the historic district certified by the National Park Service as contributing to the historic significance of the district that qualify as a certified historic structure. The 20% rehabilitation tax credit equals 20% of the amount spent in a certified rehabilitation of a certified historic structure.

10% Rehabilitation Non-Historic Tax Credit – a federal income tax credit for non-historic, non-residential buildings built before 1936. Owners of buildings in the historic district may claim the 10% credit only if they receive a determination that the building does not contribute to the district and is not a certified historic structure. There are 21 non-contributing buildings in the historic district.

For more information contact City of Elkhart, Elkhart Historic & Cultural Preservation Commission 574 294-5471 x123