West Virginia Bill Would Make Façade Replacements in Historic Districts Eligible for 25% Credit
A bill introduced in West Virginia would create a 25% tax credit for the replacement cost for a façade of any building within a historic district, including buildings with no historic value. Under H.B. 2483, the façade replacement would be required to complement the façades of historic buildings within the district, not degrade the historic façades of other buildings and would require the design and construction plan to be approved in advance by the county or city.
The Novogradac Historic Rehabilitation Handbook provides an overview of the historic tax credit and the intricacies of the incentive.