Parks, Recreation and Historic Preservation

New York State Historic Barn Rehabilitation Tax Credit

Owners of historic barns may qualify for a New York State tax incentive for qualified rehabilitation work.

The Historic Barn Rehabilitation Tax Credit program offers a New York State income tax credit equal to 25% of the Qualified Rehabilitation Expenditures (QREs). Work may be interior-only, exterior-only, or both. Generally, in-kind repairs and some amount of retrofitting and replacement materials are allowed, but work that changes the historic appearance of the barn does not qualify.

Qualifications

• You must be a New York State taxpayer
• Barn must have been constructed prior to 1946
• Barn must have been originally used as an agricultural facility or for related purposes
• Your Qualified Rehabilitation Expenditures (QREs) must amount to $5,000 or more
• The barn must not have been used as a residence within one year prior to applying for the credit
• The project must not convert the barn to a residence

Additional Information

• Barn does not have to be listed in the State or National Registers of Historic Places
• Barns that have been moved from their original locations may still qualify for this program
• There is no cap on the amount of tax credit allowed as part of this program
• The credit may be applied to certain work that has already been completed
• If your barn was built after 1945, it does not qualify for the program unless it is a contributing building to a State and/or National Register listed property or district.
• If you do not know the age of your barn, Division for Historic Preservation staff can help you determine it.

Application Overview

The application has three parts. Parts 1 and 2 are submitted together and may be submitted prior to work commencing on the property or during the rehabilitation project. Part 3 is submitted after the work is completed.

• Part 1: Provides the baseline information about the applicant and the barn. This helps the Division for Historic Preservation establish that the barn meets the program qualifications.
• Part 2: Describes the proposed work and breaks down the work items into categories (roof, structural framing, etc.) Does not require formal estimates from a contractor to submit your application. You will need:
  • Brief description of the barn’s existing condition
  • Description of the proposed rehabilitation
  • Estimated costs
  • Images
• Part 3: This is submitted after the work is completed. The tax credit is claimed for the tax year in which the Part 3 is approved. The Division for Historic Preservation does not require copies of invoices or receipts; please keep those for your tax records. You will need to submit:
  • a description of each complete work item
  • completed-work photographs

For additional program information, please refer to Historic Barn Rehabilitation Tax Credit Qualifications & Instructions.

Application Materials

Fillable PDF versions of Historic Barn Rehabilitation Tax Credit Program application materials:

• Application: Historic Barn Credit- Part 1 & 2
• Application: Historic Barn Credit- Amendment
• Application: Historic Barn Credit- Part 3

OR

Complete your application online through Docusign

Program Contacts

• Olivia Brazee, 518-948-2067
• Mariana Montes-Staines, 518-912-2842