Homeowner - 25% State Historic Rehabilitation Tax Credit
Taxpayers who rehabilitate their owner-occupied residence may be eligible to subtract 25% of the costs of many expensive repairs and renovations from their state income taxes with the South Carolina Historic Rehabilitation Incentives Act (Section 12-6-3535). Please see our Homeowner FAQ Sheet (PDF) for important information before you begin your application.
Application Forms (PDFs)
Applications must be submitted to the SHPO for review and approval BEFORE WORK BEGINS.
Application Instructions (PDF) - includes sample applications & tips
S1 Application (PDF)
S2 Application (PDF)
S2 Amendment Application (PDF)
S3 Application (PDF)
** As a temporary measure during the current COVID-19 situation, the SHPO is accepting Homeowner Tax Credit
application submissions via email. Please note: Federal/State income-producing tax credit applications are not accepted
via email at this time **
To submit S1, S2, S2 Amendment, and/or S3 applications: send an email to Pam Kendrick with your tax credit application,
photos, and plans/specifications for review.
Ask for and we will provide an emailed acknowledgement that an application submittal email was received. Note: Our email
server occasionally screens or otherwise does not deliver an email.
Please list in your email what files/review information is attached. Note: Our email server does not always deliver attachments.
Please limit attachments to 25 MB. For larger files you will need to use an FTP site (ex: WeTransfer, Dropbox, Google Drive,
For questions about compiling your tax application please contact Pam Kendrick, 803-896-5638.
This website does not provide legal, tax or accounting advice; the information provided is intended to be general in nature; and visitors to the website are strongly encouraged to consult their own professional tax, accounting and legal advisors on individual tax matters, or consult the SC Department of Revenue or the Internal Revenue Service (IRS). The SHPO is not responsible for the information or advice provided here as it may affect the specific tax consequences to any individual (including sole proprietor), corporate, partnership, estate or trust taxpayer, which will depend on many other facts and circumstances. The information is for the general benefit of persons interested in obtaining certifications from the SHPO that may allow them to qualify for federal and/or state historic income tax credits. Given the frequency of changes in federal and state tax laws, regulations and guidance, the information represents a good faith effort to reference controlling laws and regulations as accurately as possible.