Land Use & Zoning

In New Mexico, 'historic tax credits' available for rehabilitating certified historic structures provide an incentive by:

AReducing the property's assessed value
BProviding federal (and in some cases state) income tax credits equal to a percentage of qualified rehabilitation expenditures✓ Correct
CEliminating all permit fees
DProviding direct cash grants from the state

Explanation

Federal Historic Tax Credits provide a 20% income tax credit for qualifying expenses in rehabilitating certified historic structures. New Mexico also has a state historic preservation tax credit program, making rehabilitation of historic buildings in Santa Fe, Albuquerque, and other communities financially attractive.

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