Historic Preservation

Preserving our state’s history and culture is vital to growing the economy and attracting talent. This program incentivizes developers to maintain the integrity of our historic buildings, giving them new life.

 

 

 

 

 

New Rules

Missouri Register Proposed Rules

Prior Rules and Guidelines

HTC Rules 12-31-14

Preliminary Application 5-15-14

Final Guidelines 2-28-2009

Historic Preservation Tax Credit Program: Regulation Updates Webinar

The webinar reviewed the new program guidelines and application, new rules and regulations filed with the Secretary of State, and scoring criteria. 

Download the slides. 

View the webinar.

Eligibility requirements: 

Any taxpayer is eligible to participate in this program. Not-for-profit entities and government entities are ineligible. Any participation by not-for-profit entities, including but not limited to ownership interest, capital contributions, distribution of tax credits, incurrence or payment of rehabilitation expenses, lease to a tax-exempt entity, may result in the reduction of tax credits.

Please note:

Round 1 Application Now Available

Round 1 timeline:

Application Cycle Opens: June 3, 2019

Application Cycle Closes: July 31, 2019

Application Review Period: June 3, 2019 – September 30, 2019

Award Announcement: On or after July 1, 2019


The provisions of both Preliminary Application and Guidelines and Final Application and Guidelines are effective for all incoming preliminary applications received by DED on or after the date the accompanying administrative rules, 4 CSR 85-5.010-.110, become effective – March 30, 2019.
 

The FY19 HTC cap has been exhausted.

In the event that the department of economic development grants approval for tax credits equal to the total amount available under subsection 2 of section 253.550, or sufficient that when totaled with all other approvals, the amount available under subsection 2 of section 253.550 is exhausted, all taxpayers with applications then awaiting approval or thereafter submitted for approval shall be notified by the department of economic development that no additional approvals shall be granted during the fiscal year and shall be notified of the priority given to such taxpayer's application then awaiting approval.  Such applications shall be kept on file by the department of economic development and shall be considered for approval for tax credits in the order established in section 253.559 in the event that additional credits become available due to the rescission of approvals or when a new fiscal year's allocation of credits becomes available for approval.

Any application submitted to DED for consideration for the FY20 program cap will be subject to the new laws in effect on August 28, 2018.  DED reserves the right to request additional applicant information necessary to conform with the new requirement and to evaluate that additional information prior to any authorization.

Application Process

Program News