{"status":200,"message":"Success","data":{"id":"70a11204-52ae-56ed-b1d2-a9602dbc2a89","title":"State Historic Rehabilitation Tax Credit for Owner-Occupied Homes","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"cb2438a5-ec27-4504-8eb7-7defbfacf813"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"nc:dncr-historic-rehabilitation-tax-credits-homeowners"}}},"status":{"value":"custom","customValue":"Confirm with agency","description":"Varies — check official page"},"description":"Homeowners may receive a 15 percent North Carolina income tax credit for qualified rehabilitation of owner-occupied historic residential properties. The State Historic Preservation Office reviews every project against the Secretary of the Interior's Standards for Rehabilitation through a two-step application. The HPO notes there are no state or federal grants for rehabilitating privately owned historic properties, so the tax credit is the available incentive.","funding":{"details":"15% credit on up to $150,000 of eligible expenses (maximum credit $22,500)","maxAwardAmount":{"amount":"22500.00","currency":"USD"}},"funders":{"primary":{"id":"d0b9c6bb-804c-50f8-b5b9-59ee28d6e45f","name":"North Carolina Department of Natural and Cultural Resources","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"9488ae92-1081-4ecc-a8b8-5eae859c2cc8","allIds":[{"id":"9488ae92-1081-4ecc-a8b8-5eae859c2cc8","status":"active"}]},"org:us:nc:agency":{"registry":{"code":"org:us:nc:agency","url":"https://opengrants.io/common-grants/registries/org-us-nc-agency.json"},"id":"DNCR"}}}}},"keyDates":{"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Ongoing two-step application tied to each rehabilitation project; no application window is posted"}}},"acceptedApplicantTypes":[{"value":"individual","description":"Individual"}],"source":"https://www.hpo.nc.gov/restoration-services/rehabilitation-tax-credit-programs/rehabilitation-tax-credits-non-income-producing-historic-properties","customFields":{"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Buildings listed in the National Register of Historic Places individually or as contributing buildings in a National Register district, or contributing buildings in the certified local historic districts of Raleigh, Goldsboro or Madison. Rehabilitation must exceed $10,000 within 24 months and meet the Secretary of the Interior's Standards. A taxpayer may claim the credit for one project every five years. Owners of owner-occupied historic residences (non-income-producing properties)."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.dncr.nc.gov/about-us/grants/grants-opportunities","description":"North Carolina Department of Natural and Cultural Resources grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-04T18:36:21Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"NC","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"dncr","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DNCR","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.dncr.nc.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Individual"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Owners of owner-occupied historic residences (non-income-producing properties).","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"State income tax credit for rehabilitating a historic owner-occupied home.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSourceNotes":{"name":"fundingSourceNotes","fieldType":"string","value":"North Carolina income tax credit administered by the State Historic Preservation Office.","description":"Notes on the source of funds","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"15% credit on up to $150,000 of eligible expenses (maximum credit $22,500)","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: consult the State Historic Preservation Office before starting work, then submit the two-step tax credit application (Part A description of rehabilitation, then the later part) to the HPO for review and approval.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Ongoing two-step application tied to each rehabilitation project; no application window is posted","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Varies — check official page","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"Work must pass SHPO review against the Secretary of the Interior's Standards (even below the $10,000 threshold); eligible expenses are capped at $150,000; one project per taxpayer every five years; consult the HPO before starting to avoid denial.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTip":{"name":"applicantTip","fieldType":"string","value":"Talk to the HPO restoration specialist before any work begins; the page warns that unresolved design problems can lead to denial of the credit.","description":"A non-obvious, actionable tip","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"dncr-historic-rehabilitation-tax-credits-homeowners","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-north-carolina/#p-dncr-historic-rehabilitation-tax-credits-homeowners","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://www.hpo.nc.gov/restoration-services/rehabilitation-tax-credit-programs/rehabilitation-tax-credits-non-income-producing-historic-properties","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-04","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T13:29:00.442482+00:00","lastModifiedAt":"2026-11-06T23:05:59Z","competitions":[],"awards":[]}}