Memorandum of Support
A.4030 (Barrett), S.3582 (Hinchey)
Click here for a PDF of this letter.

The Preservation League of New York State is New York’s statewide historic preservation nonprofit organization. We lead advocacy, economic development and education programs across the state and partner with local preservation organizations throughout New York. Together with our local and regional partners listed below, we strongly support of Bill A.4030 (Barrett) / S.3582 (Hinchey), which propose adding a refundability provision to the state’s Historic Barn Rehabilitation Tax Credit program, providing New Yorkers with an income below $60,000 with a refund for excess tax credits from the rehabilitation of historic barns.

The 25% Historic Barn Rehabilitation Tax Credit, launched in 2022, promotes barn rehabilitation, vital in retaining remaining historic barns in every corner of the state. Not only does the existence of this program pay homage to New York’s agricultural history and architecture, it also supports thoughtful reuse, community enjoyment, and the elimination of landscape decay, while avoiding the negative environmental impacts of demolition.

From the launch of the program in the spring of 2022 through the end of the calendar year, the NYS Office of Parks, Recreation and Historic Preservation received over 60 applications from owners wishing to take advantage of the credits to either retain their barns in agricultural use, or adaptively reuse them for other commercial (non-housing) purposes.

While the program is seeing robust use by those with sufficient income to take advantage of the 25% credit, some barn owners do not have sufficient income to allow them to take advantage of the credit. Bill A.4030/S. 3582, modeled after a similar provision in the state’s Homeowner Rehabilitation Tax Credit program, offers a rebate to those whose incomes are below $60,000. We strongly support these bills that make the credit more equitable by making it available to small farmers and other barn owners who are investing in the repair and rehabilitation of their barns but cannot now use the credit.

We thank Assemblymember Barrett and Senator Hinchey for their leadership in sponsoring the bills that created the current Historic Barn Rehabilitation Tax Credit, and for sponsoring the current bills to make this important adjustment to the program.

Supporting Organizations

This press release is cross-posted from parks.ny.gov

Repair of Historic Barns Can Qualify for 25% New York State Tax Credit

New York State Office of Parks, Recreation, and Historic Preservation announced the launch of the revitalized Historic Barn Rehabilitation Tax Credit program. The new program allows state taxpayers who rehabilitate their historic barns to earn a credit against state income tax owed.

"New York's rural landscapes are characterized by historic barns, forming the identities of many communities," said Erik Kulleseid, Commissioner of the Office of Parks, Recreation and Historic Preservation. "Retaining these historic structures, are among the state's most threatened historic resources, contributes to heritage tourism and expands opportunities for the state's agricultural economy. State Parks is pleased to add this program to its existing historic tax credit programs."

The amount of the tax credit is equal to 25% of the expenditures incurred to rehabilitate a historic barn. To qualify, a barn must have been built prior to 1946, and the work must be approved by the Division for Historic Preservation. Taxpayers can begin to claim the credit on their 2022 New York State taxes.

Governor Kathy Hochul signed legislation reinstating and improving the barn tax credit program, which had been limited in availability due to 2018 federal tax code changes. The legislation was sponsored by State Senator Michelle Hinchey of the 46th District, and Assemblymember Didi Barrett of the 106th District.

"New York's historic barns are emblematic of our agricultural heritage and a testament to upstate's economic leadership as the original breadbasket of America," said Senator Michelle Hinchey. "Thanks to our bill to revive the Historic Barn Rehabilitation Tax Credit program, we are making it more affordable for New Yorkers to give these beloved buildings a new shot at life. Historic preservation is an important driver of rural revitalization, and I am so proud to have sponsored the legislation that will help save thousands of historic barns from disrepair, boosting local economies and local pride in the process."

"I was proud to sponsor legislation to resurrect the New York State Historic Barn Rehabilitation Tax Credit, and I am delighted that the statewide application process is now open," said Assemblymember Didi Barrett. "In the Hudson Valley – once the breadbasket of our young nation – historic barns are an iconic testament to our region's deep agricultural roots. This tax credit will incentivize the next generation of farmers and small business owners to grow their businesses here in New York State, while preserving some of our most picturesque and historic structures!"

"The Preservation League of NYS is grateful to Governor Hochul for signing the Historic Barn Rehabilitation Tax Credit into law, and to Senator Hinchey and Assemblymember Barrett for their leadership on this important preservation issue," said Preservation League President Jay DiLorenzo. "This credit is a much-needed resource for barn owners across the state, who thanks to this program, will be able to make vital repairs and bring countless barns back to life – either reinvigorating their agricultural function or adaptively reusing them for innovative new purposes."

Program information and staff contact information can be found on the Division for Historic Preservation's website www.parks.ny.gov/shpo/tax-credit-programs/. Applications can be mailed to 1 Delaware Avenue North, Cohoes, 12047 (for express mail services) or to P.O. Box 189, Waterford, NY 12188 (for USPS mail service).

On Wednesday May 18, 2022 at 6:00 PM, a Historic Barn Tax Credit Information Session will be held at Glimmerglass State Park, Lakeview Pavilion, 1527 County Road 31, Cooperstown, NY 13326. Olivia Brazee from the State Historic Preservation Office and Ellen Pope, executive director of Otsego 2000, will walk participants through the requirements for receiving the credit. The event is free but registration is recommended at: https://forms.donorsnap.com/form?id=315d40c2-8bcc-4086-87c6-df061aeed264

League President Jay DiLorenzo joined Senator Hinchey and Assemblymember Barrett at a press conference in July when their bills to restore the Historic Barn Rehabilitation Tax Credit passed the NYS Senate and Assembly.

This press release is reposted from NYS Senator Michelle Hinchey.

Governor Signs Bill by Senator Hinchey and Assemblymember Barrett to Resurrect the Historic Barn Rehabilitation Tax Credit

Hinchey/Barrett Law Establishes Tax Credit to Revive New York’s Dilapidated Agricultural Architecture, Incentivizes Historic Preservation with an Eye on Rural Development

ALBANY, NY – State Senator Michelle Hinchey (SD-46) and Assemblymember Didi Barrett (AD-106) today announced that their bill (S.6042/A.6947) to create a tax program to help landowners restore historic barns across rural and upstate New York has been signed into law by Governor Hochul. Thanks to the legislation, property owners will soon be eligible to apply with the state Historic Preservation Office for a 25% tax credit to restore barns constructed before 1945 back to productive use or into small businesses such as craft breweries, event spaces, and the like, to foster economic growth. 

The Historic Barn Rehabilitation Tax Credit, once a federal program, was eliminated in 2018 as a result of changes in the federal tax code under the Federal Tax Cuts and Job Act of 2017. The Hinchey/Barrett bill revives this tax incentive by placing it in state Tax Law and expanding eligibility so that more historic barns throughout the state may qualify.

“Historic preservation is a pivotal strategy for rural revitalization and by instituting the Historic Barn Rehabilitation Tax Credit we are making it more affordable for New Yorkers to save these beloved buildings from disrepair and explore new uses in agritourism, arts and culture,” said Senator Michelle Hinchey. “This incentive will help preserve thousands of historic barns across rural and upstate communities, allowing us to trace back New York’s rich agricultural heritage, boost community pride, and capitalize on valuable opportunities to revive local economies. I thank Assemblymember Barrett for her partnership on this legislation and Governor Hochul for signing our bill into law so we can inspire a new era of investment in rural New York.”

“Our iconic historic barns embody the Hudson Valley’s rural and agricultural roots, and the preservation, restoration and repurposing of these barns is critical to maintaining the region's bucolic character, as well as the regional economy,” said Assemblymember Didi Barrett. “By resurrecting the New York State Historic Barn Rehabilitation Tax Credit, we are incentivizing a new generation of farmers, architecture enthusiasts, and business owners to reconnect with the state’s past while building for their own future. I thank Senator Hinchey for sponsoring this important legislation in the Senate, and thank Governor Hochul for signing our bill into law!”

“The Historic Barn Rehabilitation Tax Credit will be a boon to rural areas throughout New York State,” said Jay DiLorenzo, President of the Preservation League of NYS. “Our team at the Preservation League hears directly from historic barn owners more than any other type of property owner, and the renewal of the barn tax credit will provide a much-needed resource. The historic barns that dot our landscape provide a tangible link to our state’s agricultural past, but they also represent opportunities to revitalize communities — either through adaptive reuse or a reinvestment in agricultural uses. We are grateful to Senator Hinchey and Assemblymember Barrett for their leadership on this issue and thank Governor Kathy Hochul for signing the bill into law.”

Dr. Michael Tomlan, President of the New York State Barn Coalition, said, “The need to rehabilitate the barns across the Empire State has never been greater. The support of the Senate and Assembly members and the Governor is a tremendous step forward, energizing the economy and assisting property owners and thousands of rural communities.”

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Memorandum of Support S.6042 (Hinchey)/A.6947 (Barrett)
Click here for a PDF of this letter.

The Preservation League of New York State is the statewide historic preservation nonprofit — leading advocacy, economic development and education programs across the state. We write in support of Bill S.6042 (Hinchey) and A.6947 (Barrett) to provide a tax credit for the rehabilitation of historic barns. In 2018 the existing New York State Historic Barn Rehabilitation Credit was negatively altered as a result of changes in federal tax code under the Federal Tax Cuts and Job Act of 2017. Today, we urge the Senate and Assembly to set right this obstacle to New York’s ability to retain our agricultural heritage and revive the functional incentive to return these buildings to productive use.

The 25% tax credit promotes barn rehabilitation, vital in retaining remaining historic barns in every corner of the state. Not only does it pay homage to New York’s agricultural history and architecture, it also provides opportunity for thoughtful reuse, community enjoyment, eliminating landscape decay, as well as circumvents the negative environmental impacts of demolition.

In particular, this incentive helps revitalize regions that have been hit hard over the last several decades with disinvestment and the continual shift farther away from agriculture. It will inspire a new era of entrepreneurs ranging from farmers to tourism and contribute to economic vitality in New York State. This will all be accomplished while keeping the historic appearance and architecture intact on the impressive structures within our landscape.

Since 2015, this program has contributed to the successful rehabilitation of nearly 50 barns across the state. Thanks to the 2017 federal tax code changes, a small number of barns currently qualify for this incentive and only a handful of those have received the credit in the past couple years.

The Preservation League receives more requests for financial assistance with barn restoration than any other building type. This much-needed legislation will fill a large gap. An annual program report delivered to the legislature would help demonstrate the program’s effectiveness for future advocacy, as well as identify areas for outreach strengthening. We strongly support this legislation and urge the NYS Legislature to pass it within this legislative session.