These layers represent census tracts (or portions of tracts) in New York State that may qualify for New York State’s historic tax credit programs. These programs are administered by the New York State Division for Historic Preservation, also known as the New York State Historic Preservation Office (SHPO). For more information, see SHPO’s Tax Credit Programs web page: https://parks.ny.gov/shpo/tax-credit-programs/

The current layers are effective April 1, 2025 through March 31, 2026. They derive from data in yearly updates to the American Community Survey 5-Year Estimates. The most recent data used in these layers are the 2019–2023 estimates.

The basic qualifying criteria are based on Table B19113 of the American Community Survey 5-Year Estimates. This table represents Median Family Income in the Past 12 Months (in Inflation-adjusted Dollars). If a tract’s median family income minus its margin of error is less than or equal to the statewide median family income plus the statewide margin of error, then it qualifies for the commercial and state homeowner tax credit programs.

Properties in certain cities may qualify for the state homeowner tax credit program, even if they are in census tracts that do not meet the basic qualifying criteria. The enhanced qualifying criteria are based on Table S1701 of the American Community Survey 5-Year Estimates. This table represents Poverty Status in the Past 12 Months as a percentage. If a city’s estimated percentage below poverty level plus the margin of error is greater than or equal to 15.5%, then all locations within the city boundary qualify for the state homeowner tax credit program.

If a tract or city no longer meets the criteria, its qualifying status is extended for a two-year grace period.

If you have questions about the tax credit programs or the information in these layers, please see SHPO’s Contact page for a list of staff who review projects in your county.