All historic buildings and sites, regardless of use, are assessed as Class III property in the state of Alabama. The Class III assessment rate is 10 percent. Historic buildings and sites are defined as buildings or structures i) determined eligible by the State Historic Preservation Officer for listing in the National Register of Historic Places; or ii) located in a registered historic district and certified by the United States Secretary of the Interior as being of historic significance to the district. Owners must inform the revenue commissioner that their building is historic. (§40-8-1, Code of Alabama 1975). Residential properties are already assessed as Class III property, therefore only owners of non-residential properties can take advantage of this benefit. 

Applications for the Ad Valorem program must be submitted in electronic format to the Alabama Historical Commission using the online platform Submittable. This is a free service, but it will require users to create an account.  

The AHC reviews complete electronic applications within a thirty-day period. If a property is confirmed to be listed or determined eligible for the National Register, the AHC will email a letter to owner. Hard copies will be mailed upon request. These letters may be taken to the county revenue commissioner to request reassessment of the historic property. 

The requirements for Ad Valorem applications vary according to the property’s National Register status. 

**If an applicant chooses to use previously AHC reviewed and approved documentation for a new or expanded historic district, it will be valid for a period of 3 (three) years from the date of approval.**  

To determine initial eligibility for the Alabama Register, all applicants must submit a Preliminary Information Form (PIF). The Alabama Historical Commission (AHC) uses the PIF to evaluate properties for listing in the Alabama Register of Landmarks & Heritage. The PIF is Step 1 of the Alabama Register process and is only used to judge potential eligibility. It is not the actual application to nominate a property. Listing a property requires in-depth research on part of the applicant. AHC staff use this form to determine if an applicant should move forward before time, effort, and potential costs are expended. If the PIF contains enough information to move forward with the formal nomination process, AHC staff will provide guidance on the next steps.

If you would like to nominate a cemetery, do not use this form and instead visit our website for more information about the Alabama Historic Cemetery Register.

Applications must be filled out completely with all required attachments. Incomplete applications or those that do not follow the instructions will not be reviewed.
 

NOTE: Properties that have been demolished and are no longer standing are NOT eligible for the Alabama Register.  
 

This form is used by the Alabama Historical Commission (AHC) to determine potential eligibility to the National Register of Historic Places, the nation's official list of cultural resources, 50 years or older, worthy of preservation. Authorized under the National Historic Preservation Act of 1966, the National Register is part of a nationwide program to coordinate and support public and private efforts to identify, evaluate, and protect our historic and archaeological places. The National Register listing only recognizes a place's historic character and does not place restrictions on the property. The list is maintained by the National Park Service.

The AHC will review complete applications within a thirty-day period and will determine if a property is listed in or eligible for the National Register. A digital copy of the decision letter will be emailed to the applicant; hard copies will be mailed upon request. 

Note: the AHC's determination that a property is eligible for listing in the National Register is not the same as it being formally listed by the National Park Service. 

 If you are applying for the Ad Valorem Tax Reduction, do not fill out this form and instead click here. 

The Alabama Historical Commission (AHC) will administer a $3,736,239 Historic Sites Grant Program with funds appropriated by the Alabama Legislature for improvements to and educational programming at historic sites in Alabama. Grant amounts will not exceed $75,000 for any one entity and must be used within two years of receiving the grant.

Incomplete applications will not be reviewed. Applications must have all attachments and information  requested (names and contact information of personnel, hours of operation, geographic area served, budgets, E-Verify, Alabama Beason-Hammon Act, attachments, signatures, etc.). Please note the attachment of blank or incomplete forms to allow application submission will be counted as incomplete applications. 

I. ELIGIBLE APPLICANTS

Grants will be awarded to public or non-profit entities who:

•  own monuments that commemorate historical events and places, or 
• own and operate historic sites in Alabama that reflect a historical education-based mission and concentrate on historical educational programming. 

Preference will be given to:

• any property listed in or eligible for the National Register of Historic Places that was built before 1840 and is publicly owned and accessible to the public;
• any property built in or before 1943 that is listed in or eligible for the National Register of Historic Places;
•  any property built after 1943 that significantly contributed to the civil rights movement. 

II. NON-ELIGIBLE APPLICANTS

Grants will not be awarded to the following: any state agency; any entity receiving funding directly or indirectly from the Education Trust Fund or the General Fund, including the Alabama Historic Rehabilitation Tax Credit Program;  or any private or for-profit business or entity.

III. APPLYING FOR FUNDS

Applicants must complete a 2025 Historic Sites ETF Grant application through the AHC Submittable portal available at the AHC website. The authorized official of the entity who has the authority to apply for grants and sign grant agreements for the entity must sign the application. Individuals completing applications on behalf of entities must submit a letter of approval from the entity along with the application. All attachments must be completed and uploaded with the application to be reviewed. 

IV. Application Components

All applicants must have a Federal Employer Identification Number (FEIN) to be eligible to apply and must submit a completed and signed Certificate of Compliance with the Alabama Beason-Hammon Act, and a Disclosure Statement (required by Act 2001-955). Both forms are available on our website at ahc.alabama.gov/Resources/grants.aspx.  If the entity has one or more employees, an E- Verify Memorandum of Understanding must also be submitted. The entire E-Verify MOU must be received (not just the signature page).

Nonprofit entities, in addition to the above forms, are required to submit their entity or charter  identification number from the Secretary of State of Alabama (https://arc-sos.state.al.us/CGI/CORPNAME.MBR/INPUT) or a copy of their tax exemption letter from the Internal Revenue Service (if claiming tax-exempt status). Nonprofit entities are subject to verification of their non-profit status prior to being evaluated for funding.

If awarded a grant, entities must register with STAARS, the state’s accounting system. https://procurement.staars.alabama.gov/PRDVSS1X1/AltSelfService. 

IV. ELIGIBLE ACTIVITIES

These funds may be used for improvements to or educational programming at historic sites in Alabama, and for monuments to commemorate historical events and places.

· Eligible activities include, but are not limited to, correcting structural deficiencies; keeping moisture out of the building; repairing or replacing the roof; painting; correcting conditions that pose a safety hazard to the building occupants or to the building itself; making changes necessary to comply with the Americans with Disabilities Act (ADA); repairing or upgrading mechanical systems; removing cemetery vegetation; repairing grave markers; educational programming; interpretive signage; and monuments to commemorate historical events and places. For questions about eligible and ineligible activities, contact Chad Stinson at Grants@ahc.alabama.gov or 334.230.2680.

· Eligible improvement activities include work to historic buildings that follow the Secretary of the Interior’s Standards for Rehabilitation https://www.nps.gov/tps/standards/four-treatments/treatment- rehabilitation.htm. Work must not alter or remove materials, features, or finishes that are important in defining the building's historic character. Applicants are strongly encouraged to read applicable technical information available at https://www.nps.gov/tps/how-to-preserve/by-topic.htm. Published by the National Park Service, these guidelines contain state-of-the-art information about caring for historic buildings. For questions about work that follows the Standards for Rehabilitation, contact Chloe Mercer at Chloe.Mercer@ahc.alabama.gov or 334.230.2669.

· Eligible cemetery projects include cleaning and repairing grave markers, repairing fences, and removing vegetation necessary for cemetery preservation. Work at historic cemeteries must follow good preservation practice https://www.nps.gov/tps/how-to-preserve/preservedocs/preservation-briefs/48Preserve-Brief-GraveMarkers.pdf. If the cemetery is 75 years old or older, a cemetery permit will be required from the AHC. Additional guidance about historic cemeteries is available at https://ahc.alabama.gov/cemeteryprogram.aspx. For questions about cemetery projects, contact Leanne Waller-Trupp at Leanne.Trupp@ahc.alabama.gov.
 

V. INELIGIBLE ACTIVITIES

Funds may not be used to purchase alcohol, to fund social activities; ceremonies; banquets; entertainment; lobbying; as contributions to endowment funds; personnel; advertising; to purchase real estate or historic artifacts; landscaping; consultant expenses; administrative overhead; office supplies; or traditional historical markers.

VI. DEADLINE

Applications must be submitted by 11:59 pm on March 31, 2025.  Incomplete applications will not be reviewed. AHC will announce the grant awards in May of 2025.

VI. DISTRIBUTION OF FUNDS

Grant funds will be authorized when the applicant and the AHC have received a fully executed agreement signed by the grantee and AHC's Executive Director.  Funds will be distributed in two disbursements.  Semi-annual reports will be required, along with photos of completed project(s).  Funds from the grant program may not be expended in cash. All work funded by this grant program must be completed within two years of execution of the grant agreement .

VII. SPECIAL THANKS

The Alabama Historical Commission would appreciate any expression of thanks that grant applicants might give their local legislators for funding this program to help preserve and promote history across our state.

Questions: Contact Chad Stinson at Grants@ahc.alabama.gov / 334-230-2680