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account any reductions ad valorem Archives & History assessed value carry the credits caused by easements Center for Preservation Connecticut conservation easements covenant credits forward Department easement programs easement restrictions easements placed eligible Florida freeze Georgia H Street historic districts historic homes Historic Places Historic Preservation Division historic property owners historic structures Historical Society Incentives for Historic income tax credit increase in property law permits legislature approved listed National Register National Trust North Carolina Oregon owner-occupants of historic passed a law permitting local governments placed on historic Preservation Easement Preservation Policy Studies property tax abatement property tax assessments property tax exemption property tax increases property values caused property's qualify reduction in property Register of Historic rehabilitation tax credit renovation requires tax assessors residential structures Rhode Island South Dakota special benefits Street Tallahassee tax exemption tax incentive programs taxation Tennessee Trust for Historic valuation Vermont Washington West Virginia Wisconsin