Front Entrance

The front door serves as the building’s primary entry and 

should be retained. Even when the changing use of the house 

may decrease the functionality of the historic main entrance, it 

is important to preserve the location, size, configuration, and 

architectural details of the historic primary doorway.

Windows

Old windows were traditionally well made and 

can usually be repaired 

to extend their useful life. 

Though a common misconception, it is not necessary to replace historic 

single-pane windows to 

improve the energy efficiency of a building. 

By repairing the existing windows and adding 

appropriate storm windows or by simply repairing the windows and 

the surrounding frame, 

the energy efficiency can 

be greatly improved. An 

added benefit of retaining historic windows is 

that they can be repaired 

in the future whereas many new window systems have to be 

totally replaced when damaged or deteriorated. 

Where windows are deteriorated beyond repair, a replacement 

should match the historic window. A matching window copies 

the basic configuration and important details, such as the 

size and profile of muntins. Contemporary features like flat 

muntins sandwiched within insulating glass are generally not 

appropriate on historic houses. 

Siding

The exterior cladding of historic wood frame houses is 

most often horizontal weatherboard (or clapboard), though 

board-and-batten and shingles are also common. Old siding 

should be retained and repainted whenever possible. When 

damaged sections are repaired or replaced, it is important to 

match details such as profiles, depth of overlap, and overall 

dimensions. 

Modern substitute materials are best suited for use on new 

additions to buildings and should not generally be used to 

replace historic wood siding.

The historic character of an old house is determined not just 

by its general size, shape, and style, but also by architectural 

elements and materials such as wood windows, slate roof, or 

brick chimneys. The craftsmanship that went into constructing 

the house, as well as the materials used, are contributing factors 

to a building’s character. 

Unlike an old brick or stone house, or a modern home 

mostly made of glass, an old wood-frame house was made 

almost entirely of one material—milled lumber. Typically, 

the structure, siding, doors, windows, porches, floors, trim, 

and sometimes even the roof were all wood. In rehabilitating 

a wood-frame house, the goal is to preserve as many of the 

historic features and materials as possible while making 

necessary repairs, upgrades, and retrofits for continuing use.

Porches

A front porch typically makes a strong stylistic statement. 

Architectural and decorative details, such as columns, brackets, 

and scrollwork, are often concentrated on the porch. Wood 

porches are especially vulnerable to decay–like that caused by 

wood rot or termites–because of exposure to the elements. 

Where deterioration is extensive, replacement materials 

should be of a similar wood that has been cut and detailed to 

match the historic feature, then painted. 

The scale and proportions of the front porch and its individual 

features are important to retain. Where building codes require 

railings to be raised and a variance cannot be obtained, the 

historic balustrade can be retained by adding a simple rail 

extension, rather than replacing historic elements with new, 

elongated versions. Because the front porch is usually such 

an important feature, there is little room to alter the form or 

details. However, for rear and some secondary side porches, 

sensitive alterations can usually be accommodated. 

Rehabilitating Wood Frame Houses 

Inappropriate treatment: As the other houses on this street 

indicate, this front porch was historically open. It has been 

inappropriately enclosed with a solid base wall and screened 

openings. In addition, the wood has been stained rather than painted, 

which is an unusual finish for exposed wooden features and is 

generally not recommended.
First: Is your wood frame house listed in the 

National Register of Historic Places?

Buildings may be listed as a part of a historic district or 

individually. The easiest way to determine if your building 

is listed is to contact your local historic district commission, 

municipal planning office, or State Historic Preservation 

Office (SHPO). Over one million buildings are already 

listed in the National Register.

If your property is located in a National Register district, 

it still must be designated by the National Park Service as 

a structure that retains historic integrity and contributes

to the historic character of the district, thus qualifying as 

a “certified historic structure.” Not every building in a 

district is contributing. For example, when historic districts 

are designated, they are usually associated with a particular 

time period, such as “mid-1800s to 1935.” In this case, a 

1950s ranch style house would not contribute and would 

not receive a 20% rehabilitation tax credit. 

You can request the National Park Service to designate your 

building a “certified historic structure” by completing and 

submitting Part 1 of the Historic Preservation Certification 

Application, described on the next page. 

If your property is individually listed in the National Register, 

then Part 1 of the application is only necessary if there are 

additional buildings on the property like a detached garage.

Second: Will your rehabilitation be “substantial”? 

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

the building’s adjusted basis. The following formula will help 

you determine if your project will be substantial:

A - B - C + D = adjusted basis

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

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

C = depreciation taken for an income-producing property

D = cost of any capital improvements made since purchase

For example, Mr. Jones has owned a small Victorian rental 

cottage for a number of years. He originally purchased the 

property for $150,000, and of that purchase price $70,000 

was attributed to the cost of the land. Over the past years, Mr. 

Jones has depreciated the building for tax purposes by a total 

of $41,000. He recently replaced the air conditioning system 

at a cost of $1,500. Therefore, Mr. Jones’s adjusted basis is 

$40,500 (150,000 - 70,000 - 41,000 + 1,500). Since he intends 

to spend $50,000 to install a new roof, repair rotten siding, 

upgrade the wiring, and rebuild the severely deteriorated 

front porch, then the rehabilitation will qualify as a substantial 

project. If he completes the application process and receives 

approval, Mr. Jones will be eligible for a 20% credit on the 

cost of his rehabilitation, or a $10,000 credit.

Three Steps 

to Determine if a Project is Eligible for Tax Credits

For additional space, it may be possible to enclose a secondary porch 

with glass. Be sure to retain the distinctive features of the porch 

like the columns or posts, balusters, and railing. This can usually be 

accomplished by placing a glass wall behind these features. From the 

exterior the historic design of the porch should still be apparent as 

shown above. 

Some expenses associated with a project may not qualify for the 

tax credit, such as the addition of a new room off the back, new 

kitchen appliances, and landscaping. For more information 

about qualified expenses follow “The IRS Connection” link 

at www.nps.gov/history/hps/tps/tax.

Third: How does your project become “certified”?

To qualify for the tax credits you need to complete a 

3-part application. In Part 1 of the application, you 

present information to help the National Park Service 

determine if your building is a “certified historic 

structure.” In Part 2, describe the condition of the building 

and the planned rehabilitation work. The proposed 

work will be evaluated based upon the Secretary of 

Interior’s Standards for Rehabilitation—a set of 10 rules 

of practice for historic preservation. Part 3 of the 

application is submitted after completion of the project 

and is used by the National Park Service to certify that 

the project as completed meets the Standards and is a 

“certified rehabilitation.” 

The application needs to be completed in sequential order. 

Send 2 copies of each part to your SHPO. One copy will be 

forwarded by the SHPO along with a recommendation to the 

National Park Service, which will issue the final decision for 

each part of the application. It is especially important to submit 

Part 2 before beginning work, because if your initial project 

proposal does not meet the Standards, you are provided an 

opportunity to modify the plans. 

To learn more about the Standards, visit the National Park 

Service website at www.nps.gov/history/hps/tps/ or contact 

your SHPO.
First: Is your wood frame house listed in the 

National Register of Historic Places?

Buildings may be listed as a part of a historic district or 

individually. The easiest way to determine if your building 

is listed is to contact your local historic district commission, 

municipal planning office, or State Historic Preservation 

Office (SHPO). Over one million buildings are already 

listed in the National Register.

If your property is located in a National Register district, 

it still must be designated by the National Park Service as 

a structure that retains historic integrity and contributes

to the historic character of the district, thus qualifying as 

a “certified historic structure.” Not every building in a 

district is contributing. For example, when historic districts 

are designated, they are usually associated with a particular 

time period, such as “mid-1800s to 1935.” In this case, a 

1950s ranch style house would not contribute and would 

not receive a 20% rehabilitation tax credit. 

You can request the National Park Service to designate your 

building a “certified historic structure” by completing and 

submitting Part 1 of the Historic Preservation Certification 

Application, described on the next page. 

If your property is individually listed in the National Register, 

then Part 1 of the application is only necessary if there are 

additional buildings on the property like a detached garage.

Second: Will your rehabilitation be “substantial”? 

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

the building’s adjusted basis. The following formula will help 

you determine if your project will be substantial:

A - B - C + D = adjusted basis

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

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

C = depreciation taken for an income-producing property

D = cost of any capital improvements made since purchase

For example, Mr. Jones has owned a small Victorian rental 

cottage for a number of years. He originally purchased the 

property for $150,000, and of that purchase price $70,000 

was attributed to the cost of the land. Over the past years, Mr. 

Jones has depreciated the building for tax purposes by a total 

of $41,000. He recently replaced the air conditioning system 

at a cost of $1,500. Therefore, Mr. Jones’s adjusted basis is 

$40,500 (150,000 - 70,000 - 41,000 + 1,500). Since he intends 

to spend $50,000 to install a new roof, repair rotten siding, 

upgrade the wiring, and rebuild the severely deteriorated 

front porch, then the rehabilitation will qualify as a substantial 

project. If he completes the application process and receives 

approval, Mr. Jones will be eligible for a 20% credit on the 

cost of his rehabilitation, or a $10,000 credit.

Three Steps 

to Determine if a Project is Eligible for Tax Credits

For additional space, it may be possible to enclose a secondary porch 

with glass. Be sure to retain the distinctive features of the porch 

like the columns or posts, balusters, and railing. This can usually be 

accomplished by placing a glass wall behind these features. From the 

exterior the historic design of the porch should still be apparent as 

shown above. 

Some expenses associated with a project may not qualify for the 

tax credit, such as the addition of a new room off the back, new 

kitchen appliances, and landscaping. For more information 

about qualified expenses follow “The IRS Connection” link 

at www.nps.gov/history/hps/tps/tax.

Third: How does your project become “certified”?

To qualify for the tax credits you need to complete a 

3-part application. In Part 1 of the application, you 

present information to help the National Park Service 

determine if your building is a “certified historic 

structure.” In Part 2, describe the condition of the building 

and the planned rehabilitation work. The proposed 

work will be evaluated based upon the Secretary of 

Interior’s Standards for Rehabilitation—a set of 10 rules 

of practice for historic preservation. Part 3 of the 

application is submitted after completion of the project 

and is used by the National Park Service to certify that 

the project as completed meets the Standards and is a 

“certified rehabilitation.” 

The application needs to be completed in sequential order. 

Send 2 copies of each part to your SHPO. One copy will be 

forwarded by the SHPO along with a recommendation to the 

National Park Service, which will issue the final decision for 

each part of the application. It is especially important to submit 

Part 2 before beginning work, because if your initial project 

proposal does not meet the Standards, you are provided an 

opportunity to modify the plans. 

To learn more about the Standards, visit the National Park 

Service website at www.nps.gov/history/hps/tps/ or contact 

your SHPO.
First: Is your wood frame house listed in the 

National Register of Historic Places?

Buildings may be listed as a part of a historic district or 

individually. The easiest way to determine if your building 

is listed is to contact your local historic district commission, 

municipal planning office, or State Historic Preservation 

Office (SHPO). Over one million buildings are already 

listed in the National Register.

If your property is located in a National Register district, 

it still must be designated by the National Park Service as 

a structure that retains historic integrity and contributes

to the historic character of the district, thus qualifying as 

a “certified historic structure.” Not every building in a 

district is contributing. For example, when historic districts 

are designated, they are usually associated with a particular 

time period, such as “mid-1800s to 1935.” In this case, a 

1950s ranch style house would not contribute and would 

not receive a 20% rehabilitation tax credit. 

You can request the National Park Service to designate your 

building a “certified historic structure” by completing and 

submitting Part 1 of the Historic Preservation Certification 

Application, described on the next page. 

If your property is individually listed in the National Register, 

then Part 1 of the application is only necessary if there are 

additional buildings on the property like a detached garage.

Second: Will your rehabilitation be “substantial”? 

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

the building’s adjusted basis. The following formula will help 

you determine if your project will be substantial:

A - B - C + D = adjusted basis

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

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

C = depreciation taken for an income-producing property

D = cost of any capital improvements made since purchase

For example, Mr. Jones has owned a small Victorian rental 

cottage for a number of years. He originally purchased the 

property for $150,000, and of that purchase price $70,000 

was attributed to the cost of the land. Over the past years, Mr. 

Jones has depreciated the building for tax purposes by a total 

of $41,000. He recently replaced the air conditioning system 

at a cost of $1,500. Therefore, Mr. Jones’s adjusted basis is 

$40,500 (150,000 - 70,000 - 41,000 + 1,500). Since he intends 

to spend $50,000 to install a new roof, repair rotten siding, 

upgrade the wiring, and rebuild the severely deteriorated 

front porch, then the rehabilitation will qualify as a substantial 

project. If he completes the application process and receives 

approval, Mr. Jones will be eligible for a 20% credit on the 

cost of his rehabilitation, or a $10,000 credit.

Three Steps 

to Determine if a Project is Eligible for Tax Credits

For additional space, it may be possible to enclose a secondary porch 

with glass. Be sure to retain the distinctive features of the porch 

like the columns or posts, balusters, and railing. This can usually be 

accomplished by placing a glass wall behind these features. From the 

exterior the historic design of the porch should still be apparent as 

shown above. 

Some expenses associated with a project may not qualify for the 

tax credit, such as the addition of a new room off the back, new 

kitchen appliances, and landscaping. For more information 

about qualified expenses follow “The IRS Connection” link 

at www.nps.gov/history/hps/tps/tax.

Third: How does your project become “certified”?

To qualify for the tax credits you need to complete a 

3-part application. In Part 1 of the application, you 

present information to help the National Park Service 

determine if your building is a “certified historic 

structure.” In Part 2, describe the condition of the building 

and the planned rehabilitation work. The proposed 

work will be evaluated based upon the Secretary of 

Interior’s Standards for Rehabilitation—a set of 10 rules 

of practice for historic preservation. Part 3 of the 

application is submitted after completion of the project 

and is used by the National Park Service to certify that 

the project as completed meets the Standards and is a 

“certified rehabilitation.” 

The application needs to be completed in sequential order. 

Send 2 copies of each part to your SHPO. One copy will be 

forwarded by the SHPO along with a recommendation to the 

National Park Service, which will issue the final decision for 

each part of the application. It is especially important to submit 

Part 2 before beginning work, because if your initial project 

proposal does not meet the Standards, you are provided an 

opportunity to modify the plans. 

To learn more about the Standards, visit the National Park 

Service website at www.nps.gov/history/hps/tps/ or contact 

your SHPO.
Front Entrance

The front door serves as the building’s primary entry and 

should be retained. Even when the changing use of the house 

may decrease the functionality of the historic main entrance, it 

is important to preserve the location, size, configuration, and 

architectural details of the historic primary doorway.

Windows

Old windows were traditionally well made and 

can usually be repaired 

to extend their useful life. 

Though a common misconception, it is not necessary to replace historic 

single-pane windows to 

improve the energy efficiency of a building. 

By repairing the existing windows and adding 

appropriate storm windows or by simply repairing the windows and 

the surrounding frame, 

the energy efficiency can 

be greatly improved. An 

added benefit of retaining historic windows is 

that they can be repaired 

in the future whereas many new window systems have to be 

totally replaced when damaged or deteriorated. 

Where windows are deteriorated beyond repair, a replacement 

should match the historic window. A matching window copies 

the basic configuration and important details, such as the 

size and profile of muntins. Contemporary features like flat 

muntins sandwiched within insulating glass are generally not 

appropriate on historic houses. 

Siding

The exterior cladding of historic wood frame houses is 

most often horizontal weatherboard (or clapboard), though 

board-and-batten and shingles are also common. Old siding 

should be retained and repainted whenever possible. When 

damaged sections are repaired or replaced, it is important to 

match details such as profiles, depth of overlap, and overall 

dimensions. 

Modern substitute materials are best suited for use on new 

additions to buildings and should not generally be used to 

replace historic wood siding.

The historic character of an old house is determined not just 

by its general size, shape, and style, but also by architectural 

elements and materials such as wood windows, slate roof, or 

brick chimneys. The craftsmanship that went into constructing 

the house, as well as the materials used, are contributing factors 

to a building’s character. 

Unlike an old brick or stone house, or a modern home 

mostly made of glass, an old wood-frame house was made 

almost entirely of one material—milled lumber. Typically, 

the structure, siding, doors, windows, porches, floors, trim, 

and sometimes even the roof were all wood. In rehabilitating 

a wood-frame house, the goal is to preserve as many of the 

historic features and materials as possible while making 

necessary repairs, upgrades, and retrofits for continuing use.

Porches

A front porch typically makes a strong stylistic statement. 

Architectural and decorative details, such as columns, brackets, 

and scrollwork, are often concentrated on the porch. Wood 

porches are especially vulnerable to decay–like that caused by 

wood rot or termites–because of exposure to the elements. 

Where deterioration is extensive, replacement materials 

should be of a similar wood that has been cut and detailed to 

match the historic feature, then painted. 

The scale and proportions of the front porch and its individual 

features are important to retain. Where building codes require 

railings to be raised and a variance cannot be obtained, the 

historic balustrade can be retained by adding a simple rail 

extension, rather than replacing historic elements with new, 

elongated versions. Because the front porch is usually such 

an important feature, there is little room to alter the form or 

details. However, for rear and some secondary side porches, 

sensitive alterations can usually be accommodated. 

Rehabilitating Wood Frame Houses 

Inappropriate treatment: As the other houses on this street 

indicate, this front porch was historically open. It has been 

inappropriately enclosed with a solid base wall and screened 

openings. In addition, the wood has been stained rather than painted, 

which is an unusual finish for exposed wooden features and is 

generally not recommended.
Front Entrance

The front door serves as the building’s primary entry and 

should be retained. Even when the changing use of the house 

may decrease the functionality of the historic main entrance, it 

is important to preserve the location, size, configuration, and 

architectural details of the historic primary doorway.

Windows

Old windows were traditionally well made and 

can usually be repaired 

to extend their useful life. 

Though a common misconception, it is not necessary to replace historic 

single-pane windows to 

improve the energy efficiency of a building. 

By repairing the existing windows and adding 

appropriate storm windows or by simply repairing the windows and 

the surrounding frame, 

the energy efficiency can 

be greatly improved. An 

added benefit of retaining historic windows is 

that they can be repaired 

in the future whereas many new window systems have to be 

totally replaced when damaged or deteriorated. 

Where windows are deteriorated beyond repair, a replacement 

should match the historic window. A matching window copies 

the basic configuration and important details, such as the 

size and profile of muntins. Contemporary features like flat 

muntins sandwiched within insulating glass are generally not 

appropriate on historic houses. 

Siding

The exterior cladding of historic wood frame houses is 

most often horizontal weatherboard (or clapboard), though 

board-and-batten and shingles are also common. Old siding 

should be retained and repainted whenever possible. When 

damaged sections are repaired or replaced, it is important to 

match details such as profiles, depth of overlap, and overall 

dimensions. 

Modern substitute materials are best suited for use on new 

additions to buildings and should not generally be used to 

replace historic wood siding.

The historic character of an old house is determined not just 

by its general size, shape, and style, but also by architectural 

elements and materials such as wood windows, slate roof, or 

brick chimneys. The craftsmanship that went into constructing 

the house, as well as the materials used, are contributing factors 

to a building’s character. 

Unlike an old brick or stone house, or a modern home 

mostly made of glass, an old wood-frame house was made 

almost entirely of one material—milled lumber. Typically, 

the structure, siding, doors, windows, porches, floors, trim, 

and sometimes even the roof were all wood. In rehabilitating 

a wood-frame house, the goal is to preserve as many of the 

historic features and materials as possible while making 

necessary repairs, upgrades, and retrofits for continuing use.

Porches

A front porch typically makes a strong stylistic statement. 

Architectural and decorative details, such as columns, brackets, 

and scrollwork, are often concentrated on the porch. Wood 

porches are especially vulnerable to decay–like that caused by 

wood rot or termites–because of exposure to the elements. 

Where deterioration is extensive, replacement materials 

should be of a similar wood that has been cut and detailed to 

match the historic feature, then painted. 

The scale and proportions of the front porch and its individual 

features are important to retain. Where building codes require 

railings to be raised and a variance cannot be obtained, the 

historic balustrade can be retained by adding a simple rail 

extension, rather than replacing historic elements with new, 

elongated versions. Because the front porch is usually such 

an important feature, there is little room to alter the form or 

details. However, for rear and some secondary side porches, 

sensitive alterations can usually be accommodated. 

Rehabilitating Wood Frame Houses 

Inappropriate treatment: As the other houses on this street 

indicate, this front porch was historically open. It has been 

inappropriately enclosed with a solid base wall and screened 

openings. In addition, the wood has been stained rather than painted, 

which is an unusual finish for exposed wooden features and is 

generally not recommended.