Historic Restoration Tax Incentives - New South Memphis

Land Use and Zoning Tennessee 4 Minutes Read ยท published February 08, 2026 Flag of Tennessee

New South Memphis, Tennessee property owners in designated historic districts may be eligible for federal and state rehabilitation tax incentives and must follow local design-review rules administered by the City of Memphis Planning & Development and the Memphis & Shelby County Landmarks Commission. This guide explains which incentives typically apply, the local review and permit steps, who enforces district rules, and practical actions to apply for tax credits while avoiding common compliance problems.

What incentives apply

The primary incentives used for historic restoration in New South Memphis are federal rehabilitation tax credits and any state programs managed by the Tennessee Historical Commission; local design-review approvals are required before work begins. For federal certification and credit details, see the National Park Service guidance NPS Historic Tax Incentives[3]. For state program details and applications see the Tennessee Historical Commission Tennessee Historical Commission[2]. Local preservation review, Certificates of Appropriateness, and district guidelines are handled by the City of Memphis Planning & Development and the Landmarks Commission Memphis Historic Preservation[1].

Federal certification is required to claim the federal rehabilitation tax credit.

Penalties & Enforcement

Enforcement of historic-district controls and permit requirements in New South Memphis is handled by the City of Memphis Planning & Development and the Memphis & Shelby County Landmarks Commission; enforcement steps and monetary penalties are set by the city code and by commission orders where applicable. The cited city pages describe review and enforcement responsibilities but do not list specific fine amounts on the public guidance page, so monetary penalties are not specified on the cited page.[1]

  • Enforcer: City of Memphis Planning & Development and the Memphis & Shelby County Landmarks Commission oversee compliance and issue orders; complaints are accepted through the city planning contact page.[1]
  • Fine amounts: not specified on the cited page.
  • Escalation: first, repeat, or continuing offences and escalation ranges are not specified on the cited guidance page.
  • Non-monetary sanctions: typical remedies include stop-work orders, requirements to restore altered features, denial of Certificates of Appropriateness, and referral to municipal court where applicable; exact remedies are determined by the enforcing authority and code provisions.
  • Inspection & complaints: file compliance complaints or inquire about enforcement via the City of Memphis Planning & Development contact channels on the official historic preservation page.[1]
  • Appeals & review: appeals of Landmarks Commission or planning decisions follow municipal appeal procedures; specific time limits for appeals are not listed on the cited guidance page and should be confirmed with the Planning & Development office.[1]
If work begins without approval, you may face orders to reverse changes even if monetary fines are not published online.

Applications & Forms

Required local approvals typically include a Certificate of Appropriateness (COA) or local permit before exterior work in a designated district; state and federal credit programs require formal certification applications (NPS/Tennessee Historical Commission) to document qualified rehabilitation costs. The Tennessee Historical Commission and NPS pages detail state and federal application processes; specific local COA form numbers or filing fees are not listed on the general guidance page and should be requested from Planning & Development.[2][3]

  • Local: Certificate of Appropriateness (COA) or equivalent permit - contact City of Memphis Planning & Development for the current application, fee schedule, and submission method.[1]
  • State: Tennessee Historical Commission application materials for any state rehabilitation credit - see the commission site for application instructions.[2]
  • Federal: Historic Preservation Certification Application (Part 1, 2, 3) for NPS review to claim the federal rehabilitation tax credit; instructions and forms are on the NPS site.[3]
Always secure local COA approval before starting exterior rehabilitation to preserve eligibility for tax credits.

How local review affects tax incentives

Federal and state rehabilitation tax credits require that the work be "certified" as appropriate for historic properties; certification often depends on demonstrating that proposed work meets the Secretary of the Interior's Standards and local design guidelines. Coordinate early with Planning & Development and the Landmarks Commission and follow the multi-step application process for state and federal credits to minimize the risk of denial.

FAQ

Who enforces historic district rules in New South Memphis?
The City of Memphis Planning & Development and the Memphis & Shelby County Landmarks Commission enforce design-review rules and permit compliance.[1]
Can I claim the federal rehabilitation tax credit for a private residence?
The federal tax credit generally applies to income-producing certified historic structures; consult NPS guidance for eligibility and certification steps.[3]
Where do I get the application for state credits?
State program applications and guidance are available from the Tennessee Historical Commission; check the commission site for current program details.[2]
What if I start work without a COA?
Starting work without required local approval can jeopardize tax credits and may trigger stop-work orders or remedial requirements; consult Planning & Development immediately.

How-To

  1. Confirm whether your property lies in a designated historic district with the City of Memphis Planning & Development and review local guidelines.[1]
  2. Prepare project documentation showing proposed work, materials, and compliance with the Secretary of the Interior's Standards.
  3. Apply for a local Certificate of Appropriateness (COA) or required permits from Planning & Development before starting work.[1]
  4. Submit state historic tax credit application materials to the Tennessee Historical Commission if a state program is available.[2]
  5. For federal credits, submit the Historic Preservation Certification Application (Parts 1-3) to NPS/SHPO as required and obtain certification prior to claiming credits.[3]
Apply for local permits and state/federal certification early to align project timing and funding.

Key Takeaways

  • Federal tax credits require NPS certification and documentation of qualified rehabilitation costs.
  • Obtain local COA and permits before starting exterior work to preserve eligibility for incentives.
  • Coordinate with City of Memphis Planning & Development and the Tennessee Historical Commission early in the project.

Help and Support / Resources

  1. [1] City of Memphis Historic Preservation and Planning
  2. [2] Tennessee Historical Commission - Historic Preservation
  3. [3] National Park Service - Historic Preservation Tax Incentives

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