Overview
National Register listing is primarily an honor. It is a recognition by the federal government that a property is important in our nation’s past and worthy of preservation. This recognition often increases awareness of the value of historic properties and spurs preservation efforts. Properties approved for listing in the National Register are eligible to display South Carolina’s National Register plaques.

National Register properties are eligible for some financial incentives. National Register listed and eligible properties are also given limited protection from the impact of state or federally assisted projects. National Register listing, however, does not guarantee the preservation of historic properties. Under federal and state law, owners of private property listed in the National Register are free to maintain, manage, or dispose of their property as they choose provided there is no federal involvement and they do not require a state mining permit or a permit from the Office of Ocean and Coastal Resource Management (OCRM), South Carolina Department of Health and Environmental Control (DHEC).

Financial Incentives
Listing in the National Register results in the following financial incentives for historic properties:

• Eligibility for federal and state tax provisions

Owners of properties listed in the National Register may be eligible for a 20% federal investment tax credit for the certified rehabilitation of income-producing certified historic structures such as commercial, industrial, or rental residential buildings. Federal tax deductions are also available for charitable contributions for conservation purposes of partial interests in historically important structures or land areas.

In South Carolina taxpayers who qualify for the 20% federal investment tax credit for the rehabilitation of income-producing buildings also qualify for a 10% state income tax credit for qualified rehabilitation expenditures.

South Carolina law also establishes a 25% income tax credit for rehabilitation expenses incurred in the certified rehabilitation of owner-occupied residences that are listed in the National Register or individually eligible for the National Register.

For more information about tax incentives, follow this link to an Overview of Financial Incentives.

• Qualification for federal grants for historic preservation, when funds are available.

For more information about grants, follow this link to Overview of Financial Incentives.

Protection
In some communities, local ordinances provide protections for historic properties, but these ordinances are established by local governments; they are not part of the National Register program. South Carolina local governments can designate historic properties and protect them with ordinances whether or not they are listed in the National Register. Follow this link for more information about local government preservation programs.

Federal and state laws encourage, but do not mandate, the preservation of National Register properties. National Register listing results in the following limited protection for historic properties:

• The National Register of Historic Places  briefly describes the National Register program and includes the National Register criteria and information about the results of listing.^*
• Preservation Hotline #2: National Register Listing/Local Designation compares the effects of listing properties in the National Register to designation of historic properties by local governments to be protected by a historic preservation zoning ordinance.^*
• Plaques and Certificates for the National Register of Historic Places describes how to order plaques and certificates to recognize National Register properties.^*
  
  *These documents are in Acrobat PDF format.  If you do not have Adobe Acrobat Reader, you must download it before viewing the file. There is no charge for the program. If you have questions or comments about the Acrobat file, please contact the webmaster

• If you have questions or need more information, contact Andrew Chandler (chandler@scdah.state.sc.us,  803-896-6179); Tracy Power (power@scdah.state.sc.us, 803-896-6182); or Brad Sauls (sauls@scdah.state.sc.us, 803-896-6172).