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Landmarks commission reviews 2025 report, highlights homeowner 20% historic rehabilitation tax credit
Summary
The Ithaca Landmarks Preservation Commission reviewed its 2025 annual report March 17, noting nine meetings, 16 certificates of appropriateness, staff review of 168 permits (99 approved), and the homeowner historic rehabilitation tax credit (20% for owner‑occupied properties in National Register districts).
Commission staff presented the ILPC’s 2025 annual report on March 17, summarizing activity and preservation incentives available to property owners in Ithaca’s historic districts.
Staff reported that during 2025 the commission met nine times with two special meetings and issued 16 certificates of appropriateness. Planning staff reviewed 168 building‑permit applications and approved 99 applications that required staff review; the remainder did not require historic‑resource review because they lacked an exterior component. The report also noted five properties enrolled in the local property‑tax exemption under Real Property Tax Law 444‑a‑2 (a local incentive), and the city’s promotion of a homeowner historic rehabilitation tax credit administered for owner‑occupied properties in National Register districts.
Staff explained the homeowner tax credit is a state‑enabled 20% credit available for eligible work over $5,000 for owner‑occupied properties in National Register historic districts; staff said 11 property owners submitted projects with an estimated $482,000 in proposed work and that four property owners completed work and received an aggregate $37,000 in tax credits. The commission also reviewed ongoing survey and preservation projects, including a neighborhood survey partnership and a state historic context effort related to LGBTQ sites.
Commissioners asked clarifying questions about program mechanics and availability; staff responded that the homeowner credit is intended to be user‑friendly for private owners and recommended that owners research both homeowner and commercial rehabilitation credits during project planning.
The commission accepted the report for submission to the mayor and common council and discussed next steps for outreach to property owners.
