Preservation Incentives

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There are many ways to promote the continued preservation of qualifying historic resources, and the stories that you care about. This webpage identifies the federal, state, and local tools and programs that are suited to this purpose. It also points to several financial assistance programs at the community level (private groups) that award grants or related services for the preservation of historic resources.

Local-level incentives and benefits

Mills Act Program. The Mills Act Program provides a potential property tax reduction to owners who agree to preserve and rehabilitate their historic property. The Carlsbad Mills Act Program was created by City Council in 2022, following the State’s legislation that enabled the program. Property owners of qualified historic properties may submit a Mills Act application to the Community Development Department.

State-level incentives and benefits

California State Historic Rehabilitation Tax Credit. The tax credit program is administered by the Office of Historic Preservation and the California Tax Credit Allowance Committee. The program provides tax credits to support the rehabilitation and reuse of qualifying public and private historic resources.
Certified Local Government Program (CLG). Qualified local governments may also apply for grants through the Certified Local Government Program (CLG) administered through the Office of Historic Preservation. CLG grants assist with local preservation planning and programs. The City of Carlsbad is currently not a member. However, the FY2025-2026 Historic Preservation Commission Work Plan identified this as an area to study and report back to the City Council.

Federal-level incentives and benefits

Historic Preservation Fund (HPF). Managed by the National Park Service (NPS), this fund provides matching grants for restoration, planning, and preservation projects.
Federal Historic Tax Credit (HTC). Owners of income-generating historic buildings may qualify for a 20% tax credit on qualified rehabilitation expenses.
Save America’s Treasures Grant. Provides funding for the preservation of nationally significant historic properties, monuments, and collections.
Paul Bruhn Historic Revitalization Grants. Supports rehabilitation of historic buildings in rural communities to promote economic development.
ADA Business Tax Credit and Deduction for Eligible Access Expenditures. To assist businesses with complying with the ADA, Section 44 of the IRS Code allows a tax credit for small businesses and Section 190 of the IRS Code allows a tax deduction for all businesses. To learn more about the tax credit and tax deduction provisions go to IRS Tax Credit and Deductions.

Public/private groups

Main Street America offers grant programs that support communities committed to preservation-based economic development and revitalization in historic downtowns and commercial districts.
Getty Conservation Institute. The Getty Conservation Institute (GCI) supports efforts to preserve buildings, sites, and designed landscapes of outstanding architectural, historical, and cultural significance.
California Humanities. California Humanities offers grant programs to eligible nonprofits and public agencies that document, promote, and preserve California heritage through cultural projects.
National Endowment for the Humanities. National Endowment for the Humanities offers a variety of planning and implementation grants for projects involving historical and cultural organizations.

Further information

The City of Carlsbad maintains this internet site as a public service. This internet site contains links to other sites created and maintained by other public and/or private organizations. The city only provides these links for your information and convenience. No warranty of any kind, implied, express or statutory, is given with respect to the contents of this site or links to other internet resources. It is the responsibility of the user to evaluate the content and usefulness of information obtained from other sites. The city does not endorse, ensure the accuracy of, or vouch for the safety and privacy of any linked site. The city may make improvements or changes to this information or external links at any time. You are encouraged to contact the city if there are other incentives or benefits that should be listed.