Land Use & Zoning

Pennsylvania's Historic Tax Credit program encourages rehabilitation of historic properties by providing:

AProperty tax exemptions for all historic buildings
BA state income tax credit equal to 25% of qualified rehabilitation expenses✓ Correct
CGuaranteed below-market financing for historic projects
DPREC's expedited sale approval for historic properties

Explanation

Pennsylvania's Historic Preservation Tax Credit (HTC) provides a 25% state income tax credit for qualified rehabilitation expenses on certified historic structures. Combined with the federal 20% Historic Tax Credit, total credits can reach 45% of rehabilitation costs — making these credits critical for economically viable historic preservation projects.

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