NM Historic Preservation Tax Credit

NM Historic Preservation Division / IRS

Available Historic Preservation

About This Program

The Grant Map catalogs NM Historic Preservation Tax Credit in its Albuquerque, NM research directory. The record carries audience tags for homeowners; those tags do not establish eligibility or current service coverage.

Owners of certified historic structures in New Mexico can claim a 20% federal and 25% state tax credit on qualified rehabilitation expenditures. The property must be listed on or eligible for the National Register of Historic Places, and all work must be approved by the State Historic Preservation Office (SHPO). Combined credits can offset up to 45% of eligible renovation costs.

Combined 45% credit on qualified rehabilitation costs. Non-refundable credits; must have tax liability. Significant paperwork and SHPO approval required.

Record set last reviewed 2026-04-03. How we verify our data.

Other published resources for Albuquerque, NM, are listed below. Review each separately and ask the administrators whether they can coordinate funding for the same work:

Key Details

  • Property must be a certified historic structure (listed/eligible for National Register)
  • 20% federal credit + 25% NM state credit on qualified rehabilitation costs
  • All work must be pre-approved by NM State Historic Preservation Office (SHPO)
  • Non-refundable credits, requires federal and state tax liability
  • NM SHPO: 505-827-6320

How to Apply

Review possible next steps Try Cited Source Track this program

Program phone: 505-827-6320

Some programs require contractor estimates, licenses, or inspections. A cited link may be general, so confirm the current rules with the administrator before hiring; a directory match does not guarantee contractor eligibility or funding.

You may need a contractor or estimate

Some programs for this project type ask for a license, inspection, or written estimate. Confirm the rule before contacting a contractor in Albuquerque.

Get matched with a contractor

Each administrator sets its contractor rules. Confirm exact requirements directly; the cited URL may be a general agency page.

Your application paperwork

Documents you will likely need

  • Your federal tax return for the year of the work (this benefit is claimed on your taxes, not through a separate application).
  • Proof you own and live in the home (deed, recent mortgage statement, or property tax bill).
  • A government-issued photo ID for every owner on title.
  • A written estimate from a licensed contractor for the work (many programs require this to apply).
  • The program's own application form, completed (use the official link or phone number on this page).

Requirements vary by program and locality. Confirm the exact rules and application route with the administrator. We can help you prepare your paperwork, but you submit it yourself.

Deadline: Rolling, file with federal and state tax returns

Questions about this program?

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Frequently asked questions

What audience tags are recorded for NM Historic Preservation Tax Credit in Albuquerque?

The directory record carries audience tags for homeowners. It also carries a no-income-limit tag. These tags do not establish eligibility; confirm the complete current rules with the administrator.

How do I apply for NM Historic Preservation Tax Credit in Albuquerque, NM?

Confirm the application route directly with NM Historic Preservation Division / IRS; use the cited source on this page as a starting point or call 505-827-6320. Confirm any fee or cost with the administrator.

Need a Contractor for This Project?

Browse local listings or request an introduction. The Grant Map does not guarantee licensing, program experience, work quality, or funding.

Find More Programs in Albuquerque, NM

This is one of several kinds of assistance that may be available. Review other programs separately and confirm whether their administrators allow coordination for the same work.

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