Incentives for Specific Property Improvements

States create incentive programs to encourage property owners to undertake particular types of improvements that meet the goals of the jurisdiction. Programs typically fall into three broad types: preservation and rehabilitation of historic properties, addition of energy-efficient climate control systems, and installation of equipment and machinery to control pollution and/or conserve energy. In most states, the incentive may be a temporary full exemption, a temporary partial exemption, or a permanent exemption from taxation of the increased value resulting from the specific improvement to the property. 

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