Historic Tax Credits in Missouri

Preserving historic buildings isn’t just about honoring the past—it’s also a smart financial decision. Property owners in Missouri, Greene County, and Springfield may qualify for state and federal historic tax credits that can offset up to 55% of rehabilitation costs.

These programs make restoration more achievable for both homeowners and income-producing property owners.

  • Who Qualifies: Owners of income-producing historic properties (commercial, industrial, agricultural, or rental residential).

    How It Works:

    • Offers a 20% income tax credit for qualified rehabilitation expenses.

    • Administered by the National Park Service (NPS) in partnership with the Missouri State Historic Preservation Office (SHPO).

    • Projects must meet the Secretary of the Interior’s Standards for Rehabilitation.
      Note: Private residences do not qualify for federal credits.

    Learn more: preservemo.org | nps.gov/tps

  • Who Qualifies:

    • Owners of certified historic structures (income-producing or residential).

    • Nonprofits may also qualify.

    How It Works:

    • 25% tax credit for projects in Kansas City and St. Louis.

    • 35% tax credit for all other areas, including Greene County and Springfield.

    • Credits can be sold or transferred, carried backwards 3 years or carried forward for up to 10 years.

    Example:
    A $100,000 rehabilitation with $50,000 in qualified expenses earns a $12,500 credit at 25%.

    Learn more: ded.mo.gov | senate.mo.gov

  • Owners of income-producing properties can combine both credits for maximum benefit:

    • Federal (20%) + State (35%) = Up to 55% of eligible rehabilitation costs covered.

    Credits can be applied to reduce your tax liability dollar for dollar or sold for cash to fund your project.

  • If you own a private residence that’s a certified historic structure, you may be eligible for Missouri’s residential tax credit:

    • 35% credit on qualified rehabilitation expenses. (Outside of KC & St. Louis)

    • Available statewide, including Springfield and Greene County.

    • Helps offset the cost of restoring your home while preserving neighborhood character.

    Who Benefits:
    Homeowners, nonprofits, and local preservation-minded investors.

Black and white photograph of a large historic building on the campus of Stephens College and Conservatory of Music, with leafless trees in the front yard and a grassy lawn, from an old publication page.
A vintage motel named Trails End Motel with a wooden sign featuring a yellow dog statue on top, located on a roadside with trees and a two-story brick building.
Black and white photo of old wooden and brick buildings with stairs, windows, and chimneys.
Black and white photo of a crowd gathered outside the Newberry store on a city street, with buildings and vintage cars visible. The store sign says "NEWBERRYS" and there's signage for "4 Jefferson" and "P. W. Woolworth."
A vintage black-and-white photograph of downtown Springfield, Missouri, featuring the Heers Building with a prominent sign on top. The scene shows early 20th-century cars and a streetcar on the street, with pedestrians walking along the sidewalk.
Exterior view of a historic theater building with ornate stone detailing, red brick facade, and a marquee entrance. There are cars parked in front and a cloudy sky overhead.
Old building with a sign that reads 'Hotel Sansone,' featuring a brick facade, large windows, and a storefront at street level, with a vintage car parked in front.
Black and white photo of a small waterfall near a house, with several people standing nearby and observing.
A sepia-toned photograph of a large, ornate brick school building with multiple towers and a clock tower on the left. The building is surrounded by trees and a lawn with people walking in front.
Historic black-and-white photograph of a corner building, featuring a store named "Spazan's" on the ground floor, with large display windows and multiple stories. The building is on a street corner with sidewalk and street signs indicating "South Sho
Black and white photo of a large Victorian-style house with multiple gables, a turret, and a front porch, surrounded by leafless trees.
Black and white photo of a historic downtown street with vintage cars parked along the curb and pedestrians walking on the sidewalk, featuring brick buildings with store signs.
A vintage street scene with old buildings, storefronts with awnings, people walking, horse-drawn carriages, and a streetcar in the distance.
A black and white illustration of a busy 19th-century urban street scene with horse-drawn carriages, pedestrians, and multi-story brick buildings.
Black and white photo of a vintage city street with early 20th-century cars, pedestrians, and storefronts, including hardware and fuel shops, with trolley tracks and overhead wires.
Black and white photo of a large, curved steel framework under construction, with workers standing on top of the structure.
Front view of a large brick building with a sign that reads "Shrine Mosque" and an entrance with stairs. The building has domed towers on top and flags in front.
Black and white photo of a multi-story brick building with fire escapes on the side, a staircase leading to the entrance, parked cars in the street, and an old gas pump in the foreground.
Historical black-and-white photo of a busy downtown street with people, horse-drawn carriages, and early automobiles. Buildings line the street, including a bank and stores, with many pedestrians walking and shopping.
A vintage newspaper page showing a person performing on TV and a picture of Ralph Foster, a man with glasses and a hat, speaking into a microphone.
A vintage black and white newspaper article titled "Ringing Down the Curtain" from February 3, 1961. It features two photographs: the first shows a stage with a truck, debris, and a damaged building interior; the second depicts a staircase inside the
A vintage newspaper article titled 'Ozark Folk Tunes at Springfield TV Center' discussing the history of radio and television broadcasting success in Springfield, Missouri, mentioning Ralph Foster, a music industry figure, and the development of coun
A vintage newspaper article titled 'Glamorous 50 Years To End for Theater' about the razing of the historic Jewell Theater in Springfield, including details about its history, ownership, and construction.
Old store window display with posters, flowers, and cupcakes, including a sign for Oliver Sales & Service and patriotic decorations.
A historic theater building with ornate architectural details and sculptures on the facade, located on a city street in Springfield, Missouri.
Three people standing outside near a house, two men and one woman. The woman is smiling and wearing a hat and coat, holding a bag. The men are also wearing hats and coats, with one smoking a pipe. They are engaged in conversation.
An aerial black and white photo of a large university campus with multiple buildings, sports fields, and surrounding residential area.
Three people examining blueprints or plans at a construction site with a wooden building framework in the background.
Black and white photo of a large, multi-story corner building with numerous windows and street traffic including cars and a delivery truck.
An aerial photograph of Southwest Missouri Teachers College in Springfield, Missouri, showing the campus, surrounding residential neighborhood, and streets. The photograph is sepia-toned and includes handwritten labels indicating the college name, lo
Panoramic view of a snow-covered park with leafless trees, lamp posts, and a large white historic building in the background.
A black and white panoramic photo of the Riverside Studio in Springfield, Missouri, showing a large building surrounded by trees and walkways.
A tall building with vertical white stripes and a white sign on top that says 'HELLO'. The building has a retro style with brown and white colors, and there is a construction site with equipment in the foreground.
A city street scene in the early 20th century with vintage cars, pedestrians walking, and historic buildings with awnings.
Black and white photo of an old theater with vintage cars parked in front. The marquee advertises a parade next week, with signs for Western Union nearby.
Historical black-and-white photograph of the Willard railroad depot with several people sitting and standing on the platform. The picture is titled "A Look At The Past" and has a stamp date of November 17, 1897, on the back.
Vintage black and white photo of a storefront with five people standing outside, one leaning on a bench, two near the entrance, and two with bicycles nearby. The store appears to sell furniture and carpentry supplies.
A historic red brick house with a tower, surrounded by trees and a lawn, under bright daylight.
Corner of a commercial building with large glass windows, street signs, parked cars, and a lamp post, located at the intersection of Tilson and Robben streets in Wilhoit Plaza.
Street view of a downtown area with a red brick building and a theater marquee sign. People are sitting at outdoor tables, and a few pedestrians are walking by. There are street lamps and a banner that says "Find Something Unique."
A three-story red brick building at the corner of Jefferson Ave and 400 S, with blue awnings over the ground-level windows, traffic lights, a street sign, a yellow fire hydrant, and pedestrians at the intersection.
A three-story brick building with six windows, a small entrance, and a brass plaque on the front. Cars are parked in front on the street, and there is a streetlamp and green trees nearby.
A two-story brick building with a brown canopy and awnings. The ground floor has large glass windows with signs that read 'relax, sip, visit, paint,' and a glass door. The second floor has five windows with brown awnings and light-colored curtains. T
Black and white photo of an industrial building with cars parked in front, a water tower on the right, and the moon in the sky.
Black and white photo of a large Victorian-style house with a turret, sign in front reading 'Bentley House,' and another sign indicating 'Sorory College Admissions.'
A vintage black and white photo of a store with a large vertical sign reading 'Seed Co.' The building has decorative brickwork and large windows; cars are parked in front.
Black and white photo of a large, historic stone mansion with turret, arched windows, and a prominent tower, on a dirt street with power lines.
A historic brick church building on Benton Avenue with a sign in the foreground identifying it as AME Church.
Three-story red brick building with large windows, street sign at corner, and sidewalk in front.
A historic stone church building with a tall steeple, clock, and arched windows, surrounded by green grass and trees, with a Drury University sign in the foreground.
A three-story brick house with a front porch decorated with pumpkins and fall wreath, surrounded by trees and a lawn, with a black metal fence in front.
A black and white photograph of a vintage city street with parked cars, buildings, and signs, including one that advertises 'The Big Parade' event.
Front of a vintage theater with a marquee sign, large arched window, decorative facade, and tall surrounding buildings, black and white photograph.
A tall, historic building with a sign that reads
A vintage colored drawing of the Hotel Sansone building with brick walls, multiple windows, and a sign reading "HOTEL SANSONE" on its upper corner. The building has a small entrance with a green awning and a vintage car parked in front.
Street view of a row of townhouses with front porches and a parked white car in the foreground.
Top: A black and white photo of a multi-story building with parked cars in front. Bottom: A cozy living room with a couch, armchair, shelving, and a doorway leading to another room.
Black and white photo of a multi-story corner building with large windows and awnings, with people walking nearby.
A black and white photo of a historic building with ornate architectural details, including arched windows and decorative patterns on the facade.
Black and white photo of the Candle Theatre in Springfield, Missouri, in an early 20th-century urban setting.
Black and white photo of a multi-story building with large windows, labeled as a fish and game department on a street corner.
An old black-and-white photograph of a large, historic brick building with a steep roof and multiple turrets, surrounded by leafless trees.
A vintage city street scene featuring a four-story motel building, multiple storefronts, and parked cars, with a large red neon motel sign on top.
Black and white photo of a two-story brick building with a staircase leading up to the entrance, located on a street corner.
A three-story brick apartment building with a front porch, white railing, and stairs leading to the entrance. There are multiple windows and an alley at the side. A silver car is parked in front.
A black and white photo of a school building with trees in front and a grassy area.
Storefront with the sign 'MARX Hart Schaffner & Marx Clothes' and illuminated circular signs for shoes on both sides, showing mannequins dressed in clothing inside the store at night.
A church with a beige wooden exterior, red double doors, and a tall steeple topped with crosses, surrounded by a lawn and a large tree.
Exterior of Monarch Factory art studio and gallery with a young man walking past, featuring brick and black facade, large windows, and an art sign on the corner over a sidewalk.
A street scene with parked cars facing uphill in front of brick buildings on Olive Place, with signboards and street lamps visible, under a cloudy sky.
A black and white photo of a three-story brick apartment building named 'Pearl Apartments' with multiple windows, a front entrance with stairs, and a utility pole with wires in the foreground.
Plaque on a brick wall declaring the property is on the National Register of Historic Places by the U.S. Department of the Interior.
A large, old brick house with Victorian architectural style, featuring a steep roof, decorative trim, a front porch, and multiple gables. Tall trees surround the house, and the lawn in front is somewhat bare with sparse grass.
Street view of a historic brick building with a sign that reads 'Palace Hotel 1892', surrounded by other buildings, street lamps, and pedestrians.

THE APPLICATION PROCESS

  • Before you begin, verify that your property qualifies as a certified historic structure.


    A property may be eligible if it is:

    • Individually listed on the National Register of Historic Places, or

    • A contributing building within a National Register Historic District, or

    • Located within a certified local historic district, or

    • Deemed eligible through a formal review by the National Park Service (NPS).

    Need help?
    Contact the Missouri State Historic Preservation Office (SHPO) for a free Eligibility Assessment (EA).

    You don’t have to own the property to request one.

    → Is My Property Eligible?
    → Current National Listings
    → Current Local Listings

  • All rehabilitation work must meet the Secretary of the Interior’s Standards for Rehabilitation—guidelines that ensure projects retain a building’s historic character while allowing modern updates.

    This includes appropriate materials, finishes, and preservation of distinctive features.


    → Secretary of Interior’s Standards

  • Identify which program(s) apply to your project:

    • Federal Tax Credit (20%) – For income-producing properties (commercial, rental, industrial, or agricultural).

    • Missouri State Tax Credit (25–35%) – For both income-producing and owner-occupied historic properties.
      Projects in Springfield and Greene County typically qualify for the 35% state credit.

    When combined, these credits can cover up to 55% of qualified rehabilitation costs.

  • The application process is coordinated through the Missouri Department of Economic Development (DED) and Missouri SHPO:

    1. Part 1 – Evaluation of Significance: Confirms the building’s historic status.

    2. Part 2 – Description of Rehabilitation: Outlines your proposed scope of work and materials.

    3. Part 3 – Request for Certification of Completed Work: Submitted after the project is complete.

    Applications are accepted year-round through DED’s online Submittable portal.
    → ded.mo.gov

  • Once your application is approved, you can start construction.
    Be sure to:

    • Maintain documentation of all Qualified Rehabilitation Expenditures (QREs) (labor, materials, design fees, etc.).

    • Photograph progress regularly.

    • Notify SHPO if any scope changes arise to keep your project in compliance.

  • When your project is complete:

    1. Submit Part 3 (Request for Certification of Completed Work) with your final documentation, photographs, and cost summary to the Missouri State Historic Preservation Office (SHPO) and, if applicable, the National Park Service (NPS).

    2. SHPO and NPS review your submission to confirm that the rehabilitation meets the Secretary of the Interior’s Standards for Rehabilitation.

    3. Once approved, you’ll receive official certification and your tax credits are issued

  • After certification, your credits can be used in several ways:

    Missouri State Historic Tax Credits

    • Apply credits to your Missouri income tax liability.

    • Carry back unused credits up to 3 years to recover taxes already paid.

    • Carry forward remaining credits for up to 10 years.

    • Sell or transfer credits to another taxpayer for immediate cash.

    Federal Historic Tax Credits

    • Apply credits to your federal income tax liability.

    • Carry forward unused credits for up to 20 years.

    • No carryback or transfer options are available.

    Your accountant or tax professional can help you determine which options maximize your project’s benefit.

Additional Resources

Missouri Department of Economic Development: Provides comprehensive information on the state tax credit program, including guidelines and application materials.

ded.mo.gov

Missouri State Historic Preservation Office: Offers guidance on the certification process and ensures that rehabilitation projects comply with established preservation standards.

mostateparks.com

Springfield Landmark’s Board: As a Certified Local Government (CLG), the Springfield Landmarks Board partners with SHPO. The Board also reviews local landmark designations, Certificate of Appropriateness applications, and can help guide you toward available state and federal historic tax credits.

springfieldmo.gov/926/Landmarks-Board

[[DISCLAIMER: Information provided by Queen City Preservation is for educational purposes only and should not be considered legal, tax, or financial advice. Please consult a qualified professional regarding your specific project and eligibility for historic tax credits.]]