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Rehabilitation Tax Credits and Rate of Return on Real Estate under Recent Tax Reform Measures



The preservation of historic properties has been a stated national goal since the passage of the National Historic Preservation Act of 1966; tax legislation in 1976 and 1981 encouraged rehabilitation of older buildings through special incentives, including a 20% investment for buildings at least forty years old. The Tax Reform Act of 1986 significantly changed tax incentives with respect to real estate investments. This article examines possible effects of this most recent tax legislation upon returns, with special emphasis upon non-historic rehabilitation projects for buildings placed in service prior to 1936.

Suggested Citation

  • Douglas S. Bible, 1987. "Rehabilitation Tax Credits and Rate of Return on Real Estate under Recent Tax Reform Measures," Journal of Real Estate Research, American Real Estate Society, vol. 2(2), pages 55-61.
  • Handle: RePEc:jre:issued:v:2:n:2:1987:p:55-61

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    JEL classification:

    • L85 - Industrial Organization - - Industry Studies: Services - - - Real Estate Services


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