Federal Historic Rehabilitation Tax Credit Certification

To obtain the Historic Preservation tax credits offered by local, state and federal governments a property must be deemed a certified rehabilitation and be certified historic. There are three steps that need to be taken to become eligible for these designations.

Part 1 - Preliminary Determination of   Significance

This application seeks a preliminary determination that the building would be listed on the National Register if nominated.  Success here gives reasonable assurances that the building would be eligible for listing in the National Register and hence for the tax credits. 

Part 2 - Description of the Rehabilitation

This application describes in detail the proposed rehabilitation.  The purpose of this review is to ensure that “character-defining features” are preserved and properly rehabilitated. 

Part 3 - Request for Final Certification

This application documents the rehabilitation so that the National Park Service is assured that the work was done as stipulated and approved in the Part 2.  This is done after the building is put into service.

National Register Nomination

This is done simultaneously with the Part 2.  This document builds on the Part 1 and is reviewed on the local, state and federal levels.  

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