Owners of historic properties in San Antonio may be eligible for certain incentives for rehabilitation either through local or federal programs.

Local Tax Exemption for Substantial Rehabilitation

A tax exemption is available for designated local landmarks and properties within local historic districts that under go a substantial rehabilitation.  Substantial rehabilitation includes improvements that extend the life of a building such as roof, foundation, and siding work; electrical, plumbing, and HVAC system work; other structural work; and interior work.  Following substantial rehabilitation of residential properties, City property taxes are frozen at the assessed value prior to rehabilitation for up to 10 years.  Substantially rehabilitated commercial properties are eligible for the 5 Zero/5 Fifty tax exemption:  no City property taxes are owed for the first five (5) years, and for the next five (5) years the City taxes are assessed at 50% of a post-rehabilitation appraisal.  The tax exemption for substantial rehabilitation remains with the property regardless of change of ownership or sale of the property.

Local Tax Exemption for Owner-Occupied Residences in New Historic Districts

All residential properties occupied by the property owner in newly designated local historic districts at the time of designation receive a 20% exemption on their City property taxes for 10 years.  The exemption can be extended for an additional five (5) years for a total of 15 years for owners who remain in the same house for the entire period of the exemption.
 
Certain restrictions apply, and the tax exemption for Substantial Rehabilitation requires Certification and Verification by the Historic and Design Review Commission (HDRC).  Contact the Office of  Historic Preservation for further details.

Local Tax Incentives Brochure

New Rehabilitation Programs for Historic Preservation

The Office of Historic Preservation is pleased to announce two exciting new programs for historic properties.  The first is an Owner-Occupied Rehabilitation Loan Program, which is offered in partnership with the City's Housing and Neighborhood Services Department, to help low to moderate-income historic property owners. The purpose of this program is to promote and encourage the retention, preservation and restoration of locally-designated historic homes. The program will assist property owners with their restoration and rehabilitation projects through a combination of loans and grants. Some requirements include:

• Property must be located within the City limits;
• Structure must be an owner-occupied, residential building;
• Property must be located within a local historic district, designated as a local landmark, or eligible for historic designation; and
• Program income limits apply.

The second program is an Acquisition and Rehabilitation Revolving Fund. The Office of Historic Preservation will be seeking a nonprofit partner to assist with this program.  The purpose of the program is to purchase and rehabilitate locally-designated historic homes in order to combat the deterioration of historic housing stock and the erosion of neighborhood fabric that occurs when properties are demolished. 

The application for the Owner-Occupied Rehabilitation Loan Program, along with the complete list of eligibility requirements, is available at the link below or may be picked up in person at our office at 1901 S. Alamo. For additional information, please contact the Office of Historic Preservation at 215-9274.

Owner-Occupied Rehabilitation Loan Application

Owner-Occupied Loan Brochure

San Antonio Conservation Society Community Grants Program

Using proceeds from the 2011 “A Night In Old San Antonio^®” (NIOSA^®), the San Antonio Conservation Society will offer grants to historic preservation and educational projects and programs that fulfill its purpose to “preserve and to encourage the preservation of historic buildings, objects, places and customs relating to the history of Texas, its natural beauty and all that is admirably distinctive to our State.” 

The San Antonio Conservation Society’s Community Grants are given to individuals and organizations for restoration or rehabilitation of historic structures in the San Antonio area (residential or commercial structures that are at least 50 years old).

Examples of grants awarded in past years include those for restoration or rehabilitation of roofs, foundations, windows, plaster, façades, chimneys, front doors, porches and stonework.  Grants have been awarded by the Conservation Society since 1990. Since 2000 alone, the Society’s grants program has awarded $1,803,265 to individuals and organizations for restoration or rehabilitation of residential or commercial historic structures and educational programs.

Detailed grant applications are available on the Conservation Society website or at the Conservation Society headquarters at 107 King William. Completed application forms cannot be submitted online. Applications must be mailed or physically submitted to the Society headquarters at 107 King William Street, Mondays through Fridays between the hours of 8:30 a.m. and 4:30 p.m.   The deadline for all entries is 4:30 p.m., Friday, Sept. 30. Grant recipients will be notified by December 1, 2011.

All specifications and requirements are detailed in the grant application.  For more information and application forms, contact the Conservation Society at (210) 224-6163; fax (210) 224-6168; or conserve@saconservation.org.

Additional Resources

• Local Tax Incentives Brochure
• Federal Historic Tax Credits
• Other Federal Tax Incentives for Historic Preservation
• National Trust For Historic Preservation: Find Funding