Credit for rehabilitation expenses for historic barns (Article 22)

For tax years beginning on or after January 1, 2022, the New York State Office of Parks, Recreation and Historic Preservation (OPRHP) will determine which agricultural structures are eligible to receive the historic barns rehabilitation credit. Refer to the OPRHP website for details and to apply for the credit.

For more information, see Credit for rehabilitation expenses for historic barns .

[Chapter 672 of the Laws of 2021; Real Property Tax Law §483-b(5);Tax Law § 606(a)(12)]