Tax Credit Program Highlight: Martin Building

El Paso, El Paso County



Individually listed in the National Register, Recorded Texas Historic Landmark

Historic Use


Current Use

Retail, office, and apartments

Total Rehabilitation Cost


Qualified Rehabilitation Expenses


Date Certified

February 17, 2016


Also certified for Federal Rehabilitation Tax Credits.


The seven-story Martin Building, situated in El Paso’s central business district, is a prominent example of the Chicago Commercial Style and notable for its decorative, glazed terra cotta exterior detailing. The Martin Building is reflective of the city’s exponential growth between 1915 and 1925, when people fled to El Paso seeking refuge from the Mexican Revolution. Completed in early 1917 for $175,000, the Martin Building is one of the most intact early 20th century structures in downtown El Paso

Rehabilitation Project

The Martin Building was largely unoccupied when purchased by its current owner in 2011. It underwent a full rehabilitation to create loft apartments on the five uppermost floors and leasable office and retail space on the first and second floors. The project involved the repair of much of the building’s original windows, construction of new first floor storefronts, installation of all new mechanical, electrical, and plumbing systems, and construction of 42 apartments. The apartments are mostly one-bedroom units, to support younger El Pasoans who want a more urban lifestyle. The building will also have a marquee sign installed on the roof, recreating a historic sign that was previously removed.

Photo Gallery

Click on any image to view the photo gallery.

  • The style of the building, with minimal structure, makes the windows very prominent. Because of this, the treatment of the windows was a major part of the tax credit review.