Heritage Designation: Incentives 1
Incentives are bonuses that may be available to property owners after a property has received heritage designation or recognition, as per the requirements set by the local government. Some incentives may only be available to property owners through a Heritage Revitalization Agreement (link), such as zoning variances.
The following summary information provides an overview of the many types and variations of incentives that are available in BC and elsewhere. It is the responsibility of each local government to adopt its own incentive package.
The review of incentives includes:
- Tax incentives
- Grant programs
- Loan programs
- Other incentive programs
Tax Incentives
| Local Government | Incentive Program | Comment |
| Brandon, MB | Tax credit | 50% of construction work; minimum of $5,000. Credit can be used at any time over the next 10 years. |
| Charlottetown, PEI | Tax freeze | Heritage Tax Freeze Program allows for the temporary suspension of new municipal property taxes which result from an increase in the assessment following rehabilitation/construction work. Up to a period of five years following rehabilitation at the rate prior to renovation on a graduated basis of 100% the first year, 80% the second, 60% the third year etc. |
| Cornwall, ON | Tax Rebate | Owners may receive a 40% refund on taxes for municipal and school purposes. The program will provide on-going relief for up to 5 years, as long as the property owner complies with their obligations under the terms and conditions of the program. |
| Edmonton, AB | Tax Rebate | If a designated heritage building undergoes maintenance work or rehabilitative work, the city will refund property taxes to the owner (up to 50% of the rehabilitation, or 33% of the maintenance). Property tax payment can continue for up to 10 years. |
| Kingston, ON | Tax Rebate | 40% tax refund pe designated heritage property (subject to a maximum of 5,000 dollars or the total cost of maintenance and eligible work). |
| Kitchener, ON | Tax Rebate | Home owners receive a reduction of up to 40% of their property taxes. |
| Markham, ON | Tax Rebate | 30% reduction for residential, commercial, industrial, farm etc.) |
| Nanaimo, BC | Tax Rebate | Tax exemptions are issued for up to 35% if the value of improvement work. There is a program designed to encourage residential conversion of heritage buildings in certain districts. |
| Newmarket, ON | Tax Rebate | Owners may receive a 40% refund on taxes. The refund is based on municipal and school taxes. |
| Oshawa, ON | Tax Rebate | Owners may receive a 40% refund on taxes. The refund is based on municipal and school taxes. |
| Owen Sound, ON | Tax Rebate | Owners may receive a 40% refund on taxes. The refund is based on municipal and school taxes. |
| Peterborough, ON | Tax credit | 40% of taxes for municipal and school purposes levied on property assessed in the residential class; and 20% of the taxes for municipal and school purposes levied on property assessed in the commercial or multi-residential classes. The refund is based on municipal and school taxes. |
| Regina, SK | Tax credit | One-time property tax credit for money spent on conservation work to restore or preserve designated heritage properties. 50% of the cost of eligible work, or a lump sum of $150k (250k for downtown properties), or total property taxes over 5 years, whichever is the least. |
| Saskatoon, SK | Tax Rebate | Property tax abatement up to 50% of the costs where a proposed conservation project generates an increase in the existing property taxes. The program is tied to increased taxes due to improvements to the site as a result of conservation. |
| Sault Ste. Marie, ON | Tax Rebate | Owners may receive a 40% refund on taxes for municipal and school purposes. Property must be designated under Heritage Act and be subject to a conservation easement. |
| Surrey, BC | Tax Rebate | Surrey offers a 100% exemption of municipal taxes for protected heritage properties. (This exemption does not apply to taxes collected by Surrey for other jurisdictions.) |
| Victoria, BC | Tax Rebate | Tax exemptions are available when upper storeys are converted to residential use. The exemption amount varies. The program is designed for a particular outcome (densification; increased housing inventory). |
| Whitby, ON | Owners of heritage properties may receive up to 40% rebate on property tax. |
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| Windsor, ON | Tax Rebate | A reduction of up to 30% of property taxes per year. If the cost of eligible work exceeds 30% of the property tax for that year, the amount over the 30% will be rebated for up to two additional years. |
| Winnipeg, MB | Tax credit | Owners of designated heritage properties can obtain tax credit for money spent on conservation work. 50% of the work. Credit can be used at any time over the next 10 years. Proposals must involve a minimum of $10,000 of work. |
Grant Programs
| Local Government | Incentive Program |
| Adelaide, AUS | Advice and documentation: Up to 75% of the total costs up to a maximum grant of $10,000.Conservation works: Minor projects: Funding of 50% of the total costs up to a maximum grant of $20,000.Major projects (over $40k in total): Funding of 50% of the total costs up to a maximum of $100k, and 25% of the remaining costs up to a maximum of $150k (total funding cannot exceed $250k). |
| Brisbane, AUS | Up to $3000 for small projects ($1,000 to $15,000 in conservation costs). Up to $10,000 for large projects (more than $15,000 in conservation costs). Up to $15,000 for not-for-profit organizations.Eligible projects include replacing roofs, structural work, cleaning masonry, repainting a building or restoring it to its original condition etc. |
| Burlington, ON | $15,000 maximum. Property must be designated under the Ontario Heritage Act. |
| Calgary, AB | Applicants are eligible every 15 years for up to 50% of approved costs up to a maximum of 15% of a property’s assessed value (assessed at the time of application). |
| Charlottetown, PEI | Grants for exterior alterations are offered at 30% of total eligible costs to a maximum of $5,000 for major renovation projects. General maintenance may be funded to a maximum of $1,000. Grants for signing up to 50% of total costs to a maximum of $1,000. Window replacements are funded at 50% up to a $5,000 maximum. |
| Christchurch, NZ | Grants approved up to 50% of eligible work and can include the fees of registered architects. Grants paid retrospectively. The fund is currently $763,000. |
| Delta, BC | Up to 50% of the capital costs of restoration works. $15,000 maximum. Property must be placed on Delta’s Heritage Register. |
| Hamilton, ON | Up to 50% of the costs of restoration. $20,000 maximum. |
| Kelowna, BC | Buildings with a heritage designation are eligible for grants to a maximum of $12,500 per 3-year period. Buildings listed on the Kelowna Heritage Register are eligible for grants to a maximum of $7,500 per 3-year period. Grants for exterior conservation work will not exceed 50% of the cost of the work to be done, to a maximum of $7.500 (heritage register) or $12,500 (designated) per 3-year period. Grants for foundation work will not exceed 50% of the cost of work to be done, to a maximum of $7,500 (heritage register) and $12,500 (designated) per 3-year period. |
| Manitoba (Province Wide) | Provincially Designated Heritage Sites and Municipally Designated Heritage Sites are eligible for grants up to $35,000.00 on a 50% provincial, 50% applicant basis. Typically, maximum grant amounts are only approved for special projects. The average approved grant amount is about $8,000.00. The average approved grant amount for a single- family house is about $3,000.00. |
| Markham, ON | Up to $15,000. Property must be in one of Markham’s heritage districts: Buttonville, Markham Village, Thornhill, and Unionville. |
| Mississauga, ON | General conservation (excluding structural elements): $5,000 maximum Repair or restoration of structural elements: $10,000 maximum. |
| Niagara on the Lake, ON | Maximum grant amount for industrial/commercial/institutional properties is $15,000 per property or 50% of the costs of eligible works, whichever is less. Maximum allowable portion for a Heritage Design Study is $2,000 or 50% of the cost, whichever is less. |
| Oak Bay, BC | The amount of grants will normally be up to 10% of the total cost of the project for buildings listed on the official Oak Bay Community Heritage Register, and up to 25% of the total cost of the project for designated buildings. The Foundation will determine the percentage granted. A single grant will normally not exceed $1,000 for a building listed on the official Oak Bay Community Heritage Register and $10,000 for a designated building. The building must be designated under the bylaws of, or otherwise protected by, the Municipality, and/or the building must be listed in the Oak Bay Community Heritage Register. |
| Perth, AUS | 10% of general rates for the property to a maximum of $20,000 per year. |
| Richmond Hill, ON | 50% of project costs up to a maximum of $5,000. |
| Saskatoon, SK | Up to 50% of the costs where a proposed conservation project does not generate an increase in existing property taxes or in the case of tax-exempt properties. (Up to a maximum of $150,000 for taxable properties and $75,000 for tax exempt properties). |
| Vernon, BC | Up to 50% of the cost of the works, with a $5,000 maximum. |
| Victoria, BC | Funding varies. |
| Whitby, ON | A one-time grant of up to 50% of the cost, up to a maximum of $5,000. Buildings in the Community Improvement Areas of Downtown Whitby and Downtown Brooklin. |
| Whitehorse, YT | Up to $20,000 to cover up to 50% of project costs. |
Loan Programs
| Local Government | Incentive Program |
| Burlington, ON | Up to 50% of the total eligible project costs up to a maximum of $15,000. No interest on amounts of less than $5,000, interest on projects over $5,000 is half of prime. This loan is designed for owners of registered heritage properties looking to undertake conservation or rehabilitative work. |
| Hamilton, ON | Max loan amount is calculated on the basis of 100% of total eligible restoration or conservation costs not to exceed $50,000 per property. This loan is designed to stimulate the rejuvenation of designated heritage properties. 0% interest. The loan is registered as a second mortgage upon the first advance of funds. Maximum loan term is 10 years. |
Other Incentive Programs
| Local Government | Incentive Program |
| Calgary, AB | Density Transfer Program: Property owners of historic resources who are not planning on redeveloping their property can transfer unused potential density for their site to other sides. This program is intended to offset the cost of retention and upkeep for heritage buildings. |
| Edmonton, AB | Heritage Project Grant. Project grants are designed to provide assistance for non-profit organizations to undertake projects that preserve, research, document, interpret, celebrate, and raise awareness of the history and heritage of Edmonton. Projects may include a range of activities—including the commemoration of significant anniversaries—and are intended to result in diverse and innovative ways of presenting Edmonton’s stories for the benefit of all Edmontonians. Up to 75 percent of an applicant’s eligible expenses, to a maximum of $25,000. |
| Medicine Hat, AB | Special Cultural Events Assistance Grants: provides funding to organizations in Medicine Hat who concentrate on local heritage and cultural activities such as festivals, exhibitions, or performances. Maximum of $1,000 for events, $500 for competitions. Between $10,000 and $100,000. Not necessarily matching, but property owners are also expected to contribute. |
| New South Wales, AUS | Heritage Green Energy Grants. Designed to support the implementation of energy efficiency projects for heritage items on a local council’s heritage register. Eligible projects include heating, ventilation, hot water, lighting, etc. Projects must render the property more environmentally friendly. |
| Saskatoon, SK | Permit Refund Program. The City of Saskatoon will refund a portion of any building and development permit fees relating to conservation or heritage preservation. Up to 50% of permit costs. |
| Seattle, WA | Zoning Code Relief: For specific designated landmarks, the City may authorize a use of the property not otherwise permitted in a certain zone. This is designed to provide the flexibility of use to encourage the preservation and use of historic buildings. Standards may be waived or modified for open space, setbacks, width and depth limits, and landscaping regulations. Parking exceptions for landmark structures are also available on an application basis. |
| Spokane, WA | Special Valuation. Special valuation is the revision of the assessed value of a historic property which subtracts, for up to 10 years, rehabilitation costs approved by the Spokane City Landmarks Commission. Rehabilitation costs must total 25% or more of the assessed value of the structure prior to rehabilitation. |
| Strathcona County, AB | The Arts Development/ Program Project Grant enables and encourages community not-for-profit arts, culture and heritage organizations to enhance their services and provide innovative community-based arts, cultural and heritage programs, projects and activities to the residents of Strathcona County. Potential projects include workshops, heritage seminars, etc. protection, restoration, display and interpretation of heritage archives and materials, artifacts, archeological and heritage sites. Applicants may apply for arts development, program or project funds to a maximum of $5,000. For a collaborative program/ project, only one application can be submitted. Funds must be spent in the year they are awarded. |
| Surrey, BC | Cultural Grants Program. Designed to support a variety of arts and cultural activities in Surrey, including activities that promote local heritage. Supports initiatives such as training, workshops, conferences, events etc. Registered not-for-profit organizations are eligible for up to $3,000. Non-registered not-for-profit organizations are eligible for up to $2,500. |
| Yellowknife, NWT | Project funding to assist local groups with public projects that celebrate the history and culture of Yellowknife e.g. heritage photo displays, heritage-related public art displays etc. |