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Approximately 3/4 of the University Neighborhood Preservation Association properties
reside within two National Register Historic Districts as determined by New York State
Historic Preservation Office (SHPO) and the National Park Service (NPS). The two
Districts are the Berkeley Park Preservation District and the Westcott-University
Neighborhood Historic District. Inclusion in either of these districts presents a valuable
opportunity for owner-occupied homeowners to qualify for a 20% state tax credit for
many home improvements.
The basics for the tax credit are the following:
You must own and live in the home
Your home must be a contributing building in either the Berkeley Park OR
Westcott-University Historic District. (See Berkeley Park and Westcott University
Maps)
Your home must be within a Qualified Census Tract (QCT)
All properties north of Broad Street are in a QCT in the UNPA footprint as of February 2026
The qualified rehabilitation expenditures (QREs) must be greater than $5,000
with a minimum of 5% of work being on the exterior of the home.
All work MUST be approved BEFORE work begins.
What work qualifies for the Historic Tax Credit?
The Application for Tax Credits has 3 parts and a final step to claim credits:
Part 1 provides information regarding the applicant and confirms the property is eligible for tax credits
Part 2 details the scope of the work proposed.
Part 3 is submitted after the work is completed
NYS issues a Certification of Completed Work (COC) which is used on your tax filing to claim the tax credit on your state taxes.
File NYS Form IT-237 with your taxes
o https://www.tax.ny.gov/forms/current-forms/it/it237i.htm
o https://www.tax.ny.gov/pdf/current_forms/it/it237_fill_in.pdf
Important Links:
https://parks.ny.gov/preservation/programs/tax-credit/homeowner
https://parks.ny.gov/sites/default/files/HomeownerApplicationInstructions62025.pdf
university_neighborhood_boundary-map_2024.pdfberkeley-park-preservation-district-map.pdfPage updated
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