water and wind to damage the structural support system and 

interior details. If it is necessary to replace the current roof, 

replace it with historically matching material or a material 

that is in keeping with the historic character of the building.

Foundation

Foundation repairs are a typical work item in barn 

rehabilitation. For example, a wood sill may have rotted 

in sections or termites may have caused damage. In cases 

where the foundation is not readily visible, either traditional 

or modern repair techniques can be used. For exposed 

foundations such as a masonry wall, repairs should be made 

in a manner that does not alter the historic appearance. 

Where masonry repointing or repair is needed, appropriate 

mortar should be used and joints tooled to match adjacent 

historic masonry.

Doors

Historic doors are another prominent feature and should 

be preserved or replaced to match when needed. If you 

need to enlarge a door opening to accommodate modern 

machinery, avoid using modern roll up or garage style doors 

as replacements. Use a design and material that is compatible 

with the historic appearance of the building. If you no longer 

need a historic door opening, simply fix the doors closed 

rather than remove them.

Windows

Except for dairy and horse barns, most barns have very few 

windows. Existing windows should be repaired if possible 

and replaced with matching ones where needed; avoid 

enlarging them or otherwise altering their size or appearance. 

If you must add windows, include only the minimum number 

required, and ensure that the style, number, and location of 

new windows are in keeping with the historic character of 

the barn.

Farms and ranches are characterized by their collection of 

buildings and structures serving an agricultural purpose. 

Besides a house and barn, they typically consist of other 

supporting structures such as a grain storage building or 

implement shed.

It is not uncommon for the function of a barn to evolve or 

change over time just as with ranches and farming activities 

in general. Continued farm or ranch use usually requires 

the least amount of change to the historic character of 

the property. However, it is possible to find new uses for 

agricultural buildings and properties. Rental housing, bed and 

breakfast inn, artist space, community center, repair shop, and 

exhibit space have all been adaptive reuses of historic farm and 

ranch properties. Sensitive alterations can be undertaken that 

provide for a new use while preserving the features that make 

up the barn’s historic character.

The barn may be the largest building on your farm. Changes 

in technology and in farming and ranching practices often 

affect the use of a barn. When a barn is no longer needed 

for its original agricultural function, there are ways it can be 

rehabilitated and given a new use that preserves its historic 

character. It may be as simple as rehabilitating an existing barn 

for a new farming use, such as changing a tobacco barn into 

a stable for horses. Rehabilitating a dairy barn into machine 

storage space is another example. Sensitive modifications can 

prepare a historic barn for its new use.

Whether you are rehabilitating your barn for continued 

farming or ranching purposes or for a new non-agricultural 

use, the character-defining elements of the barn, including 

those that follow below, should be treated with care.

Roof

The roof is integral to the survival of the barn and typically a 

very prominent feature. A poorly maintained roof can allow 

Rehabilitating Historic Barns 

Inappropriate treatment:

The addition of a large 

number of regularly spaced 

windows (shown above) 

to this primarily blank barn 

facade (left) does not meet 

the Secretary of the Interior’s 

Standards for Rehabilitation.

The siding on this barn was repaired with matching siding, a 

treatment that meets the Secretary of the Interior’s Standards for 

Rehabilitation. Photo: Vermont Division for Historic Preservation.
First: Is your barn listed in the National Register?

The National Register of Historic Places is the official list 

of historic places worthy of preservation. Properties may 

be listed as part of a historic district or individually in the 

National Register. Many communities have created rural 

historic districts to list historic farms and ranches that have 

old barns. Historic buildings in this type of district may be 

found in farmstead clusters, as opposed to a historic district 

in a city that has contiguous boundaries. Historic barns can 

also be found in more populated areas, such as small barns 

on residential properties in a town setting. The easiest way 

to determine if your property is listed is to contact your local 

planning office or State Historic Preservation Office (SHPO).

If your property is located in a National Register district, it still 

must be designated by the National Park Service as a property 

that contributes to the historic character of the district, thus 

qualifying it as a “certified historic structure.” Not every 

barn in a district is contributing. For example, when historic 

districts are designated, they are usually associated with a 

particular time period, such as “1880 to 1935.” In this case, 

a 1950 barn would not contribute and would not be eligible 

for a 20% rehabilitation tax credit. On the other hand, a barn 

dating to 1932 could be eligible for the tax credit.

You can request the National Park Service to designate your 

property a “certified historic structure” by completing and 

submitting Part 1 of the Historic Preservation Certification 

Application described on the next page.

For farms and ranches, a single Part 1 application is used to 

describe all buildings on the property, including non-income 

producing buildings such as a private residence, even if the 

only work planned is to the historic barn. This is necessary, 

in all cases except when the barn is individually listed in 

the National Register. The National Park Service will then 

identify which buildings, including the barn, contribute to the 

historic property.

Three Steps 

to Determine if a Project is Eligible for Tax Credits

Second: Will your rehabilitation be “substantial”? 

The cost of the project must exceed the greater of $5,000 or 

the barn’s adjusted basis used for tax purposes. The following 

formula may help you determine if your project will be 

substantial:

A - B - C - D + E = adjusted basis

A = purchase price of the property (building and land)

B = the cost of the land at the time of purchase

C = the cost attributed to buildings other than the barn

D = depreciation taken on barn for tax purposes

E = cost of capital improvements made to the barn since its 

purchase

For example, a number of years ago, Mr. MacDonald purchased 

a small farm with a main house, dairy barn, ice house, and 

implement shed. He paid $150,000. Of that purchase price, 

$70,000 was attributed to the cost of the land and $60,000 was 

attributed to the cost of buildings other than the barn. Over 

the years, Mr. MacDonald has depreciated the barn for tax 

purposes by a total of $10,000. Recently, he replaced the wiring 

in the barn at a cost of $2,500. Therefore, Mr. MacDonald’s 

adjusted basis is $12,500 (150,000-70,000-60,000-10,000+2,500). 

Since he intends to spend $20,000 to replace the roof on the 

barn, fix the foundation, and repaint, the rehabilitation will 

qualify as a substantial project. If he completes the application 

process and receives approval, Mr. MacDonald will be eligible 

for a 20% credit on the cost of his rehabilitation, or a $4,000 

credit. In some cases, such as long-standing ownership, 

alternate means of establishing the basis for tax purposes of the 

barn may be necessary.

If you have owned the barn for a long time, its adjusted basis 

could be so low that only $5,000 has to be spent to qualify for 

the tax credit. A project as simple as a new roof for a barn might 

meet this requirement. While a new coat of paint may not qualify 

for the tax credit by itself, since it is considered maintenance 

rather than a capital improvement, painting may qualify as an 

eligible expense for purposes of the tax credits if included as 

part of other rehabilitation work. It usually is not necessary to 

undertake a large and expensive project to take advantage of the 

savings available through the tax credit when the basis is low.

Keep in mind that if you are rehabilitating two contributing 

buildings on your property, you must calculate the costs 

separately for each building regarding qualified rehabilitation 

expenses and their individual tax basis. Also, some expenses 

associated with a project may not qualify for the tax credit, such 

as an exterior addition to a barn. For additional information 

concerning eligible expenses, go to www.nps.gov/history/hps/

tps/tax/IRS.htm and click on “Frequently Asked Questions.”

The sliding door is an important feature of this simple farm building. 

Photo: Thomas Vitanza, NPS.
First: Is your barn listed in the National Register?

The National Register of Historic Places is the official list 

of historic places worthy of preservation. Properties may 

be listed as part of a historic district or individually in the 

National Register. Many communities have created rural 

historic districts to list historic farms and ranches that have 

old barns. Historic buildings in this type of district may be 

found in farmstead clusters, as opposed to a historic district 

in a city that has contiguous boundaries. Historic barns can 

also be found in more populated areas, such as small barns 

on residential properties in a town setting. The easiest way 

to determine if your property is listed is to contact your local 

planning office or State Historic Preservation Office (SHPO).

If your property is located in a National Register district, it still 

must be designated by the National Park Service as a property 

that contributes to the historic character of the district, thus 

qualifying it as a “certified historic structure.” Not every 

barn in a district is contributing. For example, when historic 

districts are designated, they are usually associated with a 

particular time period, such as “1880 to 1935.” In this case, 

a 1950 barn would not contribute and would not be eligible 

for a 20% rehabilitation tax credit. On the other hand, a barn 

dating to 1932 could be eligible for the tax credit.

You can request the National Park Service to designate your 

property a “certified historic structure” by completing and 

submitting Part 1 of the Historic Preservation Certification 

Application described on the next page.

For farms and ranches, a single Part 1 application is used to 

describe all buildings on the property, including non-income 

producing buildings such as a private residence, even if the 

only work planned is to the historic barn. This is necessary, 

in all cases except when the barn is individually listed in 

the National Register. The National Park Service will then 

identify which buildings, including the barn, contribute to the 

historic property.

Three Steps 

to Determine if a Project is Eligible for Tax Credits

Second: Will your rehabilitation be “substantial”? 

The cost of the project must exceed the greater of $5,000 or 

the barn’s adjusted basis used for tax purposes. The following 

formula may help you determine if your project will be 

substantial:

A - B - C - D + E = adjusted basis

A = purchase price of the property (building and land)

B = the cost of the land at the time of purchase

C = the cost attributed to buildings other than the barn

D = depreciation taken on barn for tax purposes

E = cost of capital improvements made to the barn since its 

purchase

For example, a number of years ago, Mr. MacDonald purchased 

a small farm with a main house, dairy barn, ice house, and 

implement shed. He paid $150,000. Of that purchase price, 

$70,000 was attributed to the cost of the land and $60,000 was 

attributed to the cost of buildings other than the barn. Over 

the years, Mr. MacDonald has depreciated the barn for tax 

purposes by a total of $10,000. Recently, he replaced the wiring 

in the barn at a cost of $2,500. Therefore, Mr. MacDonald’s 

adjusted basis is $12,500 (150,000-70,000-60,000-10,000+2,500). 

Since he intends to spend $20,000 to replace the roof on the 

barn, fix the foundation, and repaint, the rehabilitation will 

qualify as a substantial project. If he completes the application 

process and receives approval, Mr. MacDonald will be eligible 

for a 20% credit on the cost of his rehabilitation, or a $4,000 

credit. In some cases, such as long-standing ownership, 

alternate means of establishing the basis for tax purposes of the 

barn may be necessary.

If you have owned the barn for a long time, its adjusted basis 

could be so low that only $5,000 has to be spent to qualify for 

the tax credit. A project as simple as a new roof for a barn might 

meet this requirement. While a new coat of paint may not qualify 

for the tax credit by itself, since it is considered maintenance 

rather than a capital improvement, painting may qualify as an 

eligible expense for purposes of the tax credits if included as 

part of other rehabilitation work. It usually is not necessary to 

undertake a large and expensive project to take advantage of the 

savings available through the tax credit when the basis is low.

Keep in mind that if you are rehabilitating two contributing 

buildings on your property, you must calculate the costs 

separately for each building regarding qualified rehabilitation 

expenses and their individual tax basis. Also, some expenses 

associated with a project may not qualify for the tax credit, such 

as an exterior addition to a barn. For additional information 

concerning eligible expenses, go to www.nps.gov/history/hps/

tps/tax/IRS.htm and click on “Frequently Asked Questions.”

The sliding door is an important feature of this simple farm building. 

Photo: Thomas Vitanza, NPS.
First: Is your barn listed in the National Register?

The National Register of Historic Places is the official list 

of historic places worthy of preservation. Properties may 

be listed as part of a historic district or individually in the 

National Register. Many communities have created rural 

historic districts to list historic farms and ranches that have 

old barns. Historic buildings in this type of district may be 

found in farmstead clusters, as opposed to a historic district 

in a city that has contiguous boundaries. Historic barns can 

also be found in more populated areas, such as small barns 

on residential properties in a town setting. The easiest way 

to determine if your property is listed is to contact your local 

planning office or State Historic Preservation Office (SHPO).

If your property is located in a National Register district, it still 

must be designated by the National Park Service as a property 

that contributes to the historic character of the district, thus 

qualifying it as a “certified historic structure.” Not every 

barn in a district is contributing. For example, when historic 

districts are designated, they are usually associated with a 

particular time period, such as “1880 to 1935.” In this case, 

a 1950 barn would not contribute and would not be eligible 

for a 20% rehabilitation tax credit. On the other hand, a barn 

dating to 1932 could be eligible for the tax credit.

You can request the National Park Service to designate your 

property a “certified historic structure” by completing and 

submitting Part 1 of the Historic Preservation Certification 

Application described on the next page.

For farms and ranches, a single Part 1 application is used to 

describe all buildings on the property, including non-income 

producing buildings such as a private residence, even if the 

only work planned is to the historic barn. This is necessary, 

in all cases except when the barn is individually listed in 

the National Register. The National Park Service will then 

identify which buildings, including the barn, contribute to the 

historic property.

Three Steps 

to Determine if a Project is Eligible for Tax Credits

Second: Will your rehabilitation be “substantial”? 

The cost of the project must exceed the greater of $5,000 or 

the barn’s adjusted basis used for tax purposes. The following 

formula may help you determine if your project will be 

substantial:

A - B - C - D + E = adjusted basis

A = purchase price of the property (building and land)

B = the cost of the land at the time of purchase

C = the cost attributed to buildings other than the barn

D = depreciation taken on barn for tax purposes

E = cost of capital improvements made to the barn since its 

purchase

For example, a number of years ago, Mr. MacDonald purchased 

a small farm with a main house, dairy barn, ice house, and 

implement shed. He paid $150,000. Of that purchase price, 

$70,000 was attributed to the cost of the land and $60,000 was 

attributed to the cost of buildings other than the barn. Over 

the years, Mr. MacDonald has depreciated the barn for tax 

purposes by a total of $10,000. Recently, he replaced the wiring 

in the barn at a cost of $2,500. Therefore, Mr. MacDonald’s 

adjusted basis is $12,500 (150,000-70,000-60,000-10,000+2,500). 

Since he intends to spend $20,000 to replace the roof on the 

barn, fix the foundation, and repaint, the rehabilitation will 

qualify as a substantial project. If he completes the application 

process and receives approval, Mr. MacDonald will be eligible 

for a 20% credit on the cost of his rehabilitation, or a $4,000 

credit. In some cases, such as long-standing ownership, 

alternate means of establishing the basis for tax purposes of the 

barn may be necessary.

If you have owned the barn for a long time, its adjusted basis 

could be so low that only $5,000 has to be spent to qualify for 

the tax credit. A project as simple as a new roof for a barn might 

meet this requirement. While a new coat of paint may not qualify 

for the tax credit by itself, since it is considered maintenance 

rather than a capital improvement, painting may qualify as an 

eligible expense for purposes of the tax credits if included as 

part of other rehabilitation work. It usually is not necessary to 

undertake a large and expensive project to take advantage of the 

savings available through the tax credit when the basis is low.

Keep in mind that if you are rehabilitating two contributing 

buildings on your property, you must calculate the costs 

separately for each building regarding qualified rehabilitation 

expenses and their individual tax basis. Also, some expenses 

associated with a project may not qualify for the tax credit, such 

as an exterior addition to a barn. For additional information 

concerning eligible expenses, go to www.nps.gov/history/hps/

tps/tax/IRS.htm and click on “Frequently Asked Questions.”

The sliding door is an important feature of this simple farm building. 

Photo: Thomas Vitanza, NPS.
water and wind to damage the structural support system and 

interior details. If it is necessary to replace the current roof, 

replace it with historically matching material or a material 

that is in keeping with the historic character of the building.

Foundation

Foundation repairs are a typical work item in barn 

rehabilitation. For example, a wood sill may have rotted 

in sections or termites may have caused damage. In cases 

where the foundation is not readily visible, either traditional 

or modern repair techniques can be used. For exposed 

foundations such as a masonry wall, repairs should be made 

in a manner that does not alter the historic appearance. 

Where masonry repointing or repair is needed, appropriate 

mortar should be used and joints tooled to match adjacent 

historic masonry.

Doors

Historic doors are another prominent feature and should 

be preserved or replaced to match when needed. If you 

need to enlarge a door opening to accommodate modern 

machinery, avoid using modern roll up or garage style doors 

as replacements. Use a design and material that is compatible 

with the historic appearance of the building. If you no longer 

need a historic door opening, simply fix the doors closed 

rather than remove them.

Windows

Except for dairy and horse barns, most barns have very few 

windows. Existing windows should be repaired if possible 

and replaced with matching ones where needed; avoid 

enlarging them or otherwise altering their size or appearance. 

If you must add windows, include only the minimum number 

required, and ensure that the style, number, and location of 

new windows are in keeping with the historic character of 

the barn.

Farms and ranches are characterized by their collection of 

buildings and structures serving an agricultural purpose. 

Besides a house and barn, they typically consist of other 

supporting structures such as a grain storage building or 

implement shed.

It is not uncommon for the function of a barn to evolve or 

change over time just as with ranches and farming activities 

in general. Continued farm or ranch use usually requires 

the least amount of change to the historic character of 

the property. However, it is possible to find new uses for 

agricultural buildings and properties. Rental housing, bed and 

breakfast inn, artist space, community center, repair shop, and 

exhibit space have all been adaptive reuses of historic farm and 

ranch properties. Sensitive alterations can be undertaken that 

provide for a new use while preserving the features that make 

up the barn’s historic character.

The barn may be the largest building on your farm. Changes 

in technology and in farming and ranching practices often 

affect the use of a barn. When a barn is no longer needed 

for its original agricultural function, there are ways it can be 

rehabilitated and given a new use that preserves its historic 

character. It may be as simple as rehabilitating an existing barn 

for a new farming use, such as changing a tobacco barn into 

a stable for horses. Rehabilitating a dairy barn into machine 

storage space is another example. Sensitive modifications can 

prepare a historic barn for its new use.

Whether you are rehabilitating your barn for continued 

farming or ranching purposes or for a new non-agricultural 

use, the character-defining elements of the barn, including 

those that follow below, should be treated with care.

Roof

The roof is integral to the survival of the barn and typically a 

very prominent feature. A poorly maintained roof can allow 

Rehabilitating Historic Barns 

Inappropriate treatment:

The addition of a large 

number of regularly spaced 

windows (shown above) 

to this primarily blank barn 

facade (left) does not meet 

the Secretary of the Interior’s 

Standards for Rehabilitation.

The siding on this barn was repaired with matching siding, a 

treatment that meets the Secretary of the Interior’s Standards for 

Rehabilitation. Photo: Vermont Division for Historic Preservation.
water and wind to damage the structural support system and 

interior details. If it is necessary to replace the current roof, 

replace it with historically matching material or a material 

that is in keeping with the historic character of the building.

Foundation

Foundation repairs are a typical work item in barn 

rehabilitation. For example, a wood sill may have rotted 

in sections or termites may have caused damage. In cases 

where the foundation is not readily visible, either traditional 

or modern repair techniques can be used. For exposed 

foundations such as a masonry wall, repairs should be made 

in a manner that does not alter the historic appearance. 

Where masonry repointing or repair is needed, appropriate 

mortar should be used and joints tooled to match adjacent 

historic masonry.

Doors

Historic doors are another prominent feature and should 

be preserved or replaced to match when needed. If you 

need to enlarge a door opening to accommodate modern 

machinery, avoid using modern roll up or garage style doors 

as replacements. Use a design and material that is compatible 

with the historic appearance of the building. If you no longer 

need a historic door opening, simply fix the doors closed 

rather than remove them.

Windows

Except for dairy and horse barns, most barns have very few 

windows. Existing windows should be repaired if possible 

and replaced with matching ones where needed; avoid 

enlarging them or otherwise altering their size or appearance. 

If you must add windows, include only the minimum number 

required, and ensure that the style, number, and location of 

new windows are in keeping with the historic character of 

the barn.

Farms and ranches are characterized by their collection of 

buildings and structures serving an agricultural purpose. 

Besides a house and barn, they typically consist of other 

supporting structures such as a grain storage building or 

implement shed.

It is not uncommon for the function of a barn to evolve or 

change over time just as with ranches and farming activities 

in general. Continued farm or ranch use usually requires 

the least amount of change to the historic character of 

the property. However, it is possible to find new uses for 

agricultural buildings and properties. Rental housing, bed and 

breakfast inn, artist space, community center, repair shop, and 

exhibit space have all been adaptive reuses of historic farm and 

ranch properties. Sensitive alterations can be undertaken that 

provide for a new use while preserving the features that make 

up the barn’s historic character.

The barn may be the largest building on your farm. Changes 

in technology and in farming and ranching practices often 

affect the use of a barn. When a barn is no longer needed 

for its original agricultural function, there are ways it can be 

rehabilitated and given a new use that preserves its historic 

character. It may be as simple as rehabilitating an existing barn 

for a new farming use, such as changing a tobacco barn into 

a stable for horses. Rehabilitating a dairy barn into machine 

storage space is another example. Sensitive modifications can 

prepare a historic barn for its new use.

Whether you are rehabilitating your barn for continued 

farming or ranching purposes or for a new non-agricultural 

use, the character-defining elements of the barn, including 

those that follow below, should be treated with care.

Roof

The roof is integral to the survival of the barn and typically a 

very prominent feature. A poorly maintained roof can allow 

Rehabilitating Historic Barns 

Inappropriate treatment:

The addition of a large 

number of regularly spaced 

windows (shown above) 

to this primarily blank barn 

facade (left) does not meet 

the Secretary of the Interior’s 

Standards for Rehabilitation.

The siding on this barn was repaired with matching siding, a 

treatment that meets the Secretary of the Interior’s Standards for 

Rehabilitation. Photo: Vermont Division for Historic Preservation.