Building Restoration Tax Credit

Administered by West Virginia Department of Economic Development · West Virginia

BENEFIT

Negotiated / contact agency

Deadline type: rolling

Eligibility Requirements

1State Sales and Use Tax exemption for building materials
210-year property value adjustment refundable tax credit to offset building costs
3Must apply and be approved prior to completion of construction
4Non-refundable application fee of $5,000 required

Eligible Project Types

ResidentialCommercialHistoric Rehabilitation

STACKING POTENTIAL

Building Restoration Tax Credit is stackable — it can be combined with other federal, state, and local programs on the same project. Michigan and Ohio projects commonly stack this program with Federal Historic Tax Credit, New Markets Tax Credit, and Opportunity Zone deferral to maximize total incentive value. Use GrantRadar to see your full stack.

AFTER YOU WIN

View the Building Restoration Tax Credit compliance checklist →

Reporting deadlines, vendor rules, and the disallowed-cost pitfalls that trigger clawbacks.

Source: West Virginia Department of Economic Development official program page ↗ · Last verified 2026-06-23

Does your project qualify?

Find your full grant stack in 60 seconds

Analyze my project free →

Scans 60+ programs · No signup required

STACKABLE WITH

Michigan Community Revitalization Program

Up to $10M · Direct Grant

Michigan Historic Preservation Tax Credit

25% credit · Tax Credit

Michigan Brownfield TIF

Negotiated / contact agency · Tax Increment Financing

Michigan Business Development Program

Up to $10M · Direct Grant

Home All Grants Run a Scan Pricing