New York State Historic Barn Rehabilitation Tax Credit

Owners of historic barns may qualify for a New York State tax incentive for qualified rehabilitation work. The Historic Barn Rehabilitation Tax Credit program offers a state income tax credit equal to 25% of the expenditures incurred to rehabilitate a historic barn. The barn must have been built prior to 1946 (National Register listing is not a requirement) and the work must be approved by the Division for Historic Preservation. There is no cap on the amount of credit that may be earned, and taxpayers can begin to claim the credit on their 2022 NYS taxes.

• You must be a New York State taxpayer.

• The barn must have been constructed prior to 1946, OR The barn must be a contributing building to a property listed in the State or National Register of Historic Places.

• Your barn must have been used as an agricultural facility or for related purposes.

• Your qualified rehabilitation expenditures must amount to $5,000 or more.

• The rehabilitation project must not alter or change the historic appearance of the barn.

• The barn must not have been used as a residence within one year prior to applying for the credit.

• The project must not convert the barn to a residence.

The credit may be applied to certain work that has already been completed.

Apply for the tax credit following the directions in this document. Application parts 1, 2 & 3 are available below, as is the application amendment sheet if required.

• Barn Credit Qualifications and Instructions (pdf)

• Barn Credit Frequently Asked Questions (pdf)