New York holds more than 5,900 properties on the National Register of Historic Places, more than any other state, yet Massachusetts has a higher concentration of National Historic Landmarks per square mile than almost anywhere else in the country. Historic character is real, but so are the tax and regulatory consequences that come with it.
The Difference Between NHL and NRHP (It Matters)
The National Register of Historic Places (NRHP) is the federal government's official list of sites, buildings, districts, structures, and objects worth preserving. It currently holds over 100,000 listings across the country. A National Historic Landmark (NHL) is a much smaller and more selective designation, reserved for places with exceptional national significance. Fewer than 2,600 NHLs exist nationwide.
Listing on either does not automatically restrict what a private owner can do with their property. Federal protections apply mainly when federal money or permits are involved. State and local laws, however, vary widely and can impose real constraints on renovation, demolition, and even exterior paint colors.
Which States Have the Most Listings
By raw NRHP count (as of late 2025, the most recent National Park Service data available), the top states are:
- New York: approximately 5,900+ NRHP listings, 265+ NHLs
- California: approximately 3,000+ NRHP listings, 155+ NHLs
- Massachusetts: approximately 4,900+ NRHP listings, 185+ NHLs
- Virginia: approximately 3,500+ NRHP listings, 75+ NHLs
- Pennsylvania: approximately 3,500+ NRHP listings, 145+ NHLs
For NHLs specifically, New York leads. Massachusetts ranks second. California, despite its size, ranks third because most of its historic fabric is younger than the eastern seaboard's.
The Only NHL Not on US Soil
One frequently searched question: where is the only National Historic Landmark not located on United States soil? The answer is the Franklin Expedition site, designated for its connection to the 1845 Arctic voyage, located in Canada. It is listed because of its significance to American exploration history, not its geography.
Living Near History: What It Actually Costs
The states with the highest historic property concentrations are not cheap places to live. That is not a coincidence.
Massachusetts has an effective property tax rate of approximately 1.14% (as of late 2025), which sounds moderate, but median home values in historic districts around Boston and Salem routinely exceed $700,000, pushing annual tax bills well past $8,000. Renovation costs in designated historic districts add another layer. Compliance with local historic commission standards can increase a rehab project's cost by 20 to 40 percent compared to a non-designated property.
New York's situation is starker. New York City's combined state and local tax burden is among the highest in the country. Outside the city, Hudson Valley towns like Kingston and Hudson have seen historic district designation drive up property values and, by extension, property tax assessments. If you want the character, you pay for it.
Virginia is the outlier here. It consistently ranks as a more tax-moderate state in the mid-Atlantic region, with no estate tax and a relatively low effective property tax rate near 0.82%. It also offers one of the country's more generous state historic tax credit programs, covering up to 25% of qualified rehabilitation expenses for certified historic structures. That combination, history plus manageable taxes, is rare.
Pennsylvania offers a 25% state historic tax credit as well, though it is capped and competitive. The state's overall tax picture is mixed: a flat 3.07% income tax rate but significant local wage taxes in Philadelphia and Pittsburgh that hit residents hard. See our breakdown of the true cost of living in high-tax states for context on how these layers compound.
If you are a retiree drawn to a historic New England town, the tax picture deserves a hard look before you buy. Our guide to best states for retirees to avoid taxes shows why Virginia and Pennsylvania often beat Massachusetts and New York on pure financial terms, even when the historic inventory is comparable.
Use our state comparison calculator to model the full tax and cost-of-living picture for any state you are considering.
Key Takeaways
- New York leads all states with 5,900+ NRHP listings and 265+ National Historic Landmarks. Massachusetts has the highest density of historic listings relative to its land area.
- Historic district designation can increase renovation costs by 20 to 40 percent and drives up assessed property values, compounding tax bills in already high-rate states.
- Virginia offers the best combination of historic density and tax efficiency in the East, with a 0.82% effective property tax rate, no estate tax, and a 25% state historic rehabilitation tax credit.
Sources
- Live or Die Here state tax calculator
- Live or Die Here, Massachusetts: taxes, laws and costs
- Live or Die Here, New York: taxes, laws and costs
- Live or Die Here, Virginia: taxes, laws and costs
- Live or Die Here, Pennsylvania: taxes, laws and costs
Where to confirm these figures
These are the official and primary publishers for the topics in this guide. Check a figure against them before you act on it; laws and rates change, and their current page wins over ours.
- Massachusetts Department of Revenue
- New York Department of Taxation and Finance
- Virginia Department of Taxation
- Pennsylvania Department of Revenue
- Federation of Tax Administrators, every state tax agency
- Bureau of Economic Analysis, regional price parities by state
- Zillow Research, home value and rent data