SALT LAKE CITY HISTORIC LANDMARK COMMISSION

The Historic Landmark Commission (HLC) reviews all applications for landmark sites, demolition and new construction within locally-designated historic districts. They do not review interior work or exterior paint color, only exterior alterations. The majority of the projects presented to the HLC are either approved as submitted or with modifications.

Utah Historic Preservation Tax Credits

Similar to the Federal Rehabilitation Tax Credits, the Utah Historic Preservation Tax Credits provide a tax credit against an applicant's state income taxes. The credit is 20 percent of rehabilitation costs. Owners must invest at least $10,000 in rehabilitation, but this can be undertaken as a series of separate projects. All work must conform to the Secretary of the Interior Standards. Work is reviewed by the Utah State Historic Preservation Office. This credit can be carried forward for six years. This credit can be used on both owner occupied and residential rental properties, but it can only be used for residential uses. Properties must be listed on the National Register of Historic Places, either as part of a historic district or individually listed.