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Financial Incentives and Other Assistance for Owners of Historic Properties

Oregon’s State Historic Preservation Office administers two tax incentive programs.

  • Federal Historic Preservation Tax Incentives are available for historic buildings listed on the National Register.  Properties must be income-producing and must be rehabilitated according to the standards set by the Secretary of the Interior.
  • The Special Assessment of Historic Properties offers a 15-year “freeze” of its assessed value in return for significant investments in historic rehabilitation on a National Register property.  Applications are accepted year-round.   Properties receiving the Special Assessment are required to be open to the public once annually.

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