THE UTILIZATION OF LOCAL HISTORIC REHABILITATION TAX CREDITS IN MARYLAND: A CASE STUDY
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Over the past 25 years, it has become increasingly popular for property owners to take advantage of commercial, residential, agricultural and industrial historic tax incentives. While the use of these programs is most common on the Federal level, some states also offer historic tax credits. Even less widely available are local level historic tax credits. Minimal national research has been done on the extent to which local tax credits are regularly utilized and what factors affect their use. This study examines historic tax credit programs in Maryland‟s Harford, Montgomery and Prince George‟s counties in order to gauge how often these programs are used. Data on each program will be collected from preservation divisions within county planning offices and analyzed to examine overall effectiveness of local tax credit initiatives.