Historic Preservation Tax Credit Program

In September 1984 the Montgomery County Council passed legislation providing for a tax credit against county real property taxes to encourage the restoration and preservation of privately owned, historically designated properties. These properties may either have been designated individually or by placement in a historic district. In October 1989 this legislation was extended to properties within municipalities in the county that regulate historic structures.

The Town of Laytonsville participates in Montgomery County’s Property Tax Credit program for historic resources. Montgomery County now provides a property tax credit equal to 25% of qualified costs expended on documented expenses for exterior maintenance, restoration, or preservation of buildings that are in Laytonsville’s historic district or have been designated historic by the Mayor and Council of Laytonsville.

Where is the historic district in Laytonsville?

View or download the zoning map.

Parcels marked in orange (R-H) and pinkish/red (C-H) are in the historic district.

Eligibility Requirements:

• Work must be exterior in nature only; interior work is NOT eligible!
• Work must be performed by a licensed contractor
• Completed work must be certified by the Laytonsville Historic District Commission (HDC):        
           o   Work requiring a Historic District Work Permit (HDWP) must have received approval      from the HDC.     
  

         o   Ordinary maintenance expenses must exceed $1,000 to qualify.

Application Process

Applications must be submitted for HDC review by April 1 of the calendar year following the calendar year in which the work was completed or final payment was made to the contractor. Complete the Montgomery County Tax Credit Application. (Note that references in the application to the county Historic Preservation Commission will be taken to mean the Laytonsville HDC). In addition to the application form, include receipts for work performed (such as invoices marked paid, canceled checks, or bank/credit card statements with personal information redacted) and before and after photos. Ordinary maintenance submissions should also include a narrative describing the work performed. Submit the application package via email to the Town Clerk or via hard copy to Town Hall. Please contact the HDC Chair, Jennifer Sizemore, with any questions.

More information and resources, including examples of eligible and ineligible work, can be found on the Montgomery County Historic Preservation Tax Credit Program webpage.