THE UTILIZATION OF LOCAL HISTORIC REHABILITATION TAX CREDITS IN MARYLAND: A CASE STUDY

dc.contributor.advisorLinebaugh, Donald
dc.contributor.authorPhilumalee, Lucinda
dc.date.accessioned2010-09-14T13:56:13Z
dc.date.available2010-09-14T13:56:13Z
dc.date.issued2010-05
dc.descriptionThis document has had referenced material removed in respect for the owner's copyright. A complete version of this document, which includes said referenced material, resides in the University of Maryland, College Park's library collection. Masters final project submitted to the Faculty of the Graduate School of the University of Maryland, College Park, in partial fulfillment of the requirements for the degree of Master of Historic Preservation. HISP 710/711 Spring 2010.en_US
dc.description.abstractOver 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.en_US
dc.identifier.urihttp://hdl.handle.net/1903/10736
dc.relation.isAvailableAtSchool of Architecture, Planning, & Preservation
dc.relation.isAvailableAtHistoric Preservation Program
dc.relation.isAvailableAtDigital Repository at the University of Maryland
dc.relation.isAvailableAtUniversity of Maryland (College Park, Md)
dc.subjectHistoric preservation -- Economic aspects -- Maryland.en_US
dc.subjectRehabilitation investment tax credit -- Maryland.en_US
dc.subjectHistoric buildings -- Conservation and restoration -- Taxation -- Maryland.en_US
dc.titleTHE UTILIZATION OF LOCAL HISTORIC REHABILITATION TAX CREDITS IN MARYLAND: A CASE STUDYen_US
dc.typeOtheren_US

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