Two credits, split by how the property is used
North Carolina runs two separate historic rehabilitation tax credits, and which one applies depends entirely on how the property is used:
- Owner-occupied residence → a 15% North Carolina state credit. No federal credit.
- Income-producing (rental, B&B, commercial) → the federal 20% credit plus a tiered NC state credit, with possible bonuses depending on the property's location.
Both programs are administered by the North Carolina State Historic Preservation Office (SHPO), with the National Park Service handling the federal side.
Bertie County's historic assets
Bertie County has two well-known National Register-listed historic assets that anchor its historic preservation landscape:
- Windsor Historic District — National Register-listed. Historic homes within the district are candidates for either credit, but contributing status is parcel-specific and should be confirmed with SHPO before relying on the credit.
- Hope Plantation — a well-known National Register-listed historic site in Bertie County.
The Tier 1 bonus for income-producing projects
Bertie County is a North Carolina state-designated Tier 1 county — the most economically distressed development tier under the NC Department of Commerce's annual county tier rankings. Because of that designation, an additional 5% bonus applies to income-producing rehabilitation in Tier 1 counties like Bertie, on top of the standard NC credit tiers. That means income-producing projects in Bertie County can reach a higher NC state credit percentage than the base rate available elsewhere in North Carolina.
Confirm the exact combined percentage
This page does not state a confirmed combined final percentage for the Tier 1 income-producing bonus. Before relying on a specific number for project financials, confirm the exact combined percentage with SHPO or the NC Department of Revenue.
The Tier 1 bonus applies only to income-producing rehabilitation. The owner-occupied 15% state credit applies in Bertie County the same way it does statewide — there is no special Bertie bonus for an owner-occupied project.
| Element | Owner-Occupied | Income-Producing |
|---|---|---|
| NC state credit | 15% flat | 15% to $10M, then 10% from $10M–$20M |
| Federal credit | None | 20% (over 5 years) |
| Bertie Tier 1 bonus | Not applicable | +5% bonus applies — confirm exact combined percentage with SHPO/NCDOR |
| Minimum rehab spend | More than $10,000 in 24 months | Greater of adjusted basis or $5,000 in 24 months |
| Reviewing agency | NC SHPO | NC SHPO + National Park Service |
| Standards reviewed against | Secretary of the Interior's Standards | Secretary of the Interior's Standards |
National Register status is the threshold requirement
For either credit, the property must be listed in the National Register of Historic Places — individually, or as a contributing building in a National Register district. The Windsor Historic District and Hope Plantation are both National Register-listed, which makes properties connected to them candidates for the credit. Contributing status is still parcel-specific — confirm a given address with SHPO before relying on either credit.
Considering a renovation of a historic home in Windsor specifically? See Historic Downtown Renovation in Windsor for a closer look at what a project in the district actually involves.
Frequently asked questions
Does Bertie's Tier 1 status affect my owner-occupied credit?
No — the Tier 1 bonus only applies to income-producing rehabilitation projects. If you're rehabilitating a home you live in, you qualify for North Carolina's standard 15% owner-occupied credit, the same as anywhere else in the state.
Is Windsor's historic district eligible for these credits?
The Windsor Historic District is listed on the National Register of Historic Places, which is a threshold requirement for both the owner-occupied and income-producing NC historic tax credits. Contributing status is still parcel-specific — confirm a given address with SHPO before relying on the credit.
What is Hope Plantation, and does it qualify?
Hope Plantation is a well-known National Register-listed historic site in Bertie County. National Register listing is a threshold requirement for the state historic tax credit programs, though specific eligibility for a rehabilitation project still depends on the scope of work and SHPO review.
How big is the Tier 1 bonus, exactly?
An additional 5% bonus applies to income-producing rehabilitation in Tier 1 counties like Bertie, on top of the standard NC credit tiers. This page does not state a combined final percentage with confidence — confirm the exact combined percentage with SHPO or the NC Department of Revenue before relying on it for a specific project.
Do I get the federal 20% credit on a home I live in?
No. The federal 20% historic tax credit applies only to income-producing certified historic structures. If you live in the home, you qualify for North Carolina's 15% owner-occupied state credit instead, not the federal credit.
Considering a historic property in Windsor or elsewhere in Bertie?
Travis can help you confirm National Register and contributing status on a specific address, and think through the owner-occupied versus income-producing math before you buy.
Data note: This page is for informational purposes only and does not constitute legal, financial, or tax advice. Historic tax credit eligibility, percentages, bonuses, and caps are governed by the NC State Historic Preservation Office, the NC Department of Revenue, and the National Park Service/IRS, and are subject to change. The Tier 1 bonus figure and any combined percentage should be confirmed with SHPO or NCDOR before relying on them for a specific project.