ENTERPRISE ZONE |
Refundable Real Property Improvements Tax Credits |
| State Tax Credit | Applied to: | |
| 30% | Rehabilitation Projects > $50,000 and > accessed value of the building | New Construction > $250,000 |
| Maximum cumulative credit is $125,000 in any 5 year period. Credit is applied first to tax liability; the remaining balance, if any, is then refunded. |
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