Date of Award


Document Type


Degree Name

Master of Science (MS)


Planning, Development, and Preservation

Committee Member

Carter L Hudgins, Committee Chair

Committee Member

Richard Sidebottom

Committee Member

Robert Benedict

Committee Member

Pam Kendrick


Historic tax credits have been a vital part of the historic preservation movement in this country since their inception in 1976. Since then, they have evolved to maximize the opportunities for historic building owners, and many states themselves have adopted state historic tax credits that expand the benefits beyond just income-producing properties. South Carolina has been one of the more prolific states in their use of historic tax credits. Even so, historic tax credits have been vastly under-utilized in South Carolina’s rural communities of South Carolina. A comprehensive study of the use of both the federal and state historic tax credits for rehabilitation in the state provides statistical data to support recommendations for further work in bringing the benefits to historic tax credits to a wider range of communities. A combination of population data, National Register listings, and historic tax credit data for South Carolina demonstrates the difference in conditions the rural versus urban communities in the state and how an increase in use of historic tax credit could address many of the problems facing the rural communities of South Carolina.