The Federal Rehabilitation Tax Credit Program is a joint partnership between the Internal Revenue Service (IRS), the National Park Service (NPS), and the State Historic Preservation Office (SHPO). SHPO is the liaison between you (the applicant) and NPS, providing information and assistance throughout the application process. To be eligible for the 20-percent federal tax credit, the subject property must be both listed in the National Register of Historic Places (NRHP) and the use must be incoming producing. Owner occupied residential properties are not eligible for the program. 

The Historic Preservation Certification Application is a three-part application used to apply for certifications required for Federal historic preservation tax incentives: 

1. Part One, the building is listed in the NRHP. If not (or if within a historic district), a formal determination of eligibility must be requested from NPS. The building must be listed before the tax credit may be used. Part One may be completed simultaneously with Part Two.
2. Part Two, review of the project proposal. This requires thorough photographic documentation of the building’s existing condition, as well as detailed plans including site plan, floor plans and elevations. Alterations must follow the Secretary of the Interior’s Standards.  NPS may provide a preliminary review if questions arise. Ultimately, Part Two is submitted for formal comment and approval from NPS.
3. Part Three, the follow up. Thorough photographic documentation of the building after the project has been completed. Provided all conditions and comments from both SHPO and NPS were addressed, Part Three will be formally submitted to NPS for approval.

SHPO is required to review, comment, and submit all Federal Rehabilitation Tax Credit projects to NPS on behalf of the applicant. SHPO has 30 days to review and comment on each part of the application. After SHPO has approved the completed section and forwarded the application to NPS, the National Park Service has up to 75 days to review, comment, and provide a formal response. 

Please contact our office for more information.