The Federal Historic Preservation Tax Incentives Program has proven to be one of the nation's most successful and cost-effective tools for creating affordable housing in historic buildings, revitalizing communities, and preserving historic places that give cities, towns, and rural areas their special character.  The incentives reward private investment in the rehabilitation of historic properties that are individually listed in the National Register or contribute to a National Register Historic District and certain registered local historic districts. Properties must be income-producing and must be rehabilitated according to standards set by the Secretary of the Interior.

Federal historic preservation tax incentives generate jobs, both during the construction phase and in the spin-off effects of increased earning and consumption. Rehabilitation of historic buildings attracts new private investment to the historic core of cities and towns and is crucial to the long-term economic health of many communities. Enhanced property values generated by the Historic Preservation Tax Incentives Program result in augmented revenues for local and state government through increased property, business, and income taxes.
 

In California, the Mills Act can be linked with the 20% historic preservation investment tax credit provided by the Tax Reform Act of 1986. Federal affordable housing tax credits may also be utilized with these incentives to offset rehabilitation costs. Over a half billion dollars of private investment in California’s historic buildings is due in a large part to this program. Preservation tax incentives used on under-utilized or abandoned hotels, offices, stores, schools, warehouses, and factories give new uses that maintain their historic character and revitalize the property. For example:

The Pisgah Home District in Los Angeles is an example of an innovative tax incentive project that combined funding to rehabilitate existing buildings, while building new units, for moderate and low-income housing, and for community and social services.

Buildings 200, 201, and 202 at the San Diego Naval Training Station are a good model of how a grouping of functionally-related buildings, located on a base conversion property, can be utilized to provide new facilities for both non-profit and commercial uses.

The Judson Rives Building in Los Angeles is an example of a tax incentive project that transformed a multi-story office building into rental loft units, some with added balconies, and other amenities.

The Railway Express Agency Building in Sacramento is an excellent example of how a derelict abandoned industrial building can be rehabilitated for office and commercial use and help revitalize a tired area of a city.


2008 Slide Show          2008 Certified Projects and Completed Reviews

Federal Historic Preservation Tax Incentives Applications - California Part3s 1974-2009 (PDF -20 pages)

Federal Historic Preservation Tax Incentives Applications - California Activities 1974-2009  (PDF - 31 pages)

These two lists, organized by county and then city within the county, contain information about Federal Historic Preservation Tax Incentives Application activites between 1974, when the current data base was first initiated, and June 2009 when these lists were generated.

Please be aware that not all of these application projects became "certified rehabilitations" under the federal program. These lists are made available here to provide general information about the amount of and areas involved in tax incentive application activities. The two lists can be cross-referenced by using the unique OHP reference number, which is formated 537.9-XX-XXXX.