Tax Credit Program Highlight: 24-26 North Main Street

Elgin, Bastrop County


24-26 N Main St


Listed in the National Register as part of Elgin Commercial Historic District

Historic Use


Current Use

Retail, apartment

Total Rehabilitation Cost


Qualified Rehabilitation Expenses


Date Certified

February 3, 2017


Also certified for Federal Rehabilitation Tax Credits.


This diminutive building is one of many historic low-rise retail structures that make up Elgin’s quaint downtown business area. The city of Elgin was platted by the Houston & Texas Central railroad in 1872, and the first downtown buildings were constructed soon thereafter, beginning in the direct vicinity of the tracks and gradually spreading northward along Main Street. The building at 24-26 Main was constructed 23 years after the town’s founding, in a dense row of retail buildings just a block north of the tracks. Its first documented use was as a grocery store, followed by use as a drugstore and a series of other retail purposes. The current owner has undertaken a series of rehabilitation projects on historic storefront buildings in downtown Elgin, which has seen a renewal in activity in recent years, thanks in part to the financial benefits of the tax credit program.

Rehabilitation Project

At the outset of the rehabilitation, this building retained its historic storefront, but the interior had decayed and been stripped down to the point that it was only a shell. The ceiling and floors had been so badly damaged that they had been completely removed—the only floor consisted of loose-packed soil. The building also had no plumbing and no electrical service. The intensive rehabilitation focused on repairing the building to a usable state, and bringing back the historic character of the interior was a priority. In order to add more utility to the building, the interior was subdivided into a retail space at the front and a small apartment unit at the rear. Bringing back leasable residential units such as this one into downtown Elgin has made a big difference in the vibrancy of the town.

Photo Gallery

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  • Remarkably, the historic storefront was still in place and only needed repairs.