Federal Historic Preservation Tax Credit Program
The Federal Historic Preservation Tax Incentives Program encourages private sector rehabilitation of historic buildings and is one of the nation's most successful and cost-effective community revitalization programs. It generates jobs and creates moderate and low-income housing in historic buildings.
Planning Successful Rehabilitation Projects provides guidance on interpreting and applying the Secretary of the Interior's Standards and Guidelines for the Treatment of Historic Properties, windows, interior treatments, new additions and related new construction, modern requirements and new technologies and materials, and functionally-related complexes.
The program is administered by National Park Service and the Internal Revenue Service in partnership with State Historic Preservation Offices. OHP's Architectural Review and Incentives Unit administers the Federal Historic Preservation Tax Incentives Program and provides consultation and architectural review based on conformance with the Secretary of the Interior’s Standards for the Treatment of Historic Properties (Standards).
PRESERVATION TAX INCENTIVES ALERT!
The National Park Service (NPS) has expanded and redesigned the Preservation Tax Incentives website with new web addresses (and related links).
The NPS has also revised the Historic Preservation Certification Application forms and instructions. Applicants should begin using the 2014 applications immediately.
The biggest changes to the forms involve a new PDF fillable format, checkboxes for the type of ownership, and a space for the Owner's email address to which an invoice for the fee will be sent. Fees may no longer be paid by credit card in advance. Payments may now be made through the Internet at www.pay.gov using the invoice provided.
NOTE: The new form blocks are fillable and newly expandable, except for the Project description on the cover page. Applicants and consultants who have developed their own versions of the narrative pages beyond the cover sheets may continue to use their versions (NPS headers must be on the top of each narrative page).
Applications on the old form will not be accepted in State Historic Preservation Offices after May 15, 2014.
NEW HISTORIC PRESERVATION CERTIFICATION PROGRAM REGULATIONS
On May 26, 2011, NPS published changes to the Historic Preservation Certifications Program in the Federal Register. The revisions are technical, update references to Internal Revenue Code section numbers, delete outdated references to NPS regional offices, extend appeal rights to include all denials of rehabilitation certification, and permit NPS to raise the fees charged for project reviews.
TAX CREDIT PROGRAM GUIDANCE UPDATES FROM NPS
MAKING A GOOD PROGRAM BETTER
The National Park Service has adopted a plan designed to improve the Federal Historic Rehabilitation Tax Credit Program. The plan, Making a Good Program Better, Final Guidance and Implementation of National Park System Advisory Board Recommendations for the Federal Historic Rehabilitation Tax Credit Program (December 2007) implements recommendations made by the National Park System Advisory Board following a two-year effort.
Planning Successful Rehabilitation Projects provides new guidance for interpreting and applying the Secretary of the Interior's Standards for Rehabilitation for projects involving windows; interior treatments; new additions and related new construction; codes, energy efficiency, and new materials; and very large, functionally-related, multiple-building complexes.
BASE CLOSURE PROPERTIES AND HISTORIC PRESERVATION TAX CREDITS
Common Design Challenges, Concerns, and the Secretary of the Interior’s Standards - Q & A
Note: The information contained in this document is provided as a record of the OHP-sponsored BRAC forum held in November 2006. This posting on the 20% Federal Rehabilitation Tax Credit process as it relates to base closure properties is presented as informative dialogue on the review process in California and is not meant to supersede NPS or IRS regulations.
BRAC FORUM PRESENTATIONS
Base Closure Properties and Historic Preservation Tax Credits
Components of a Successful Application
Review and Consultation Process