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A Glossary of Terms as used in the California Register of Historical Resources (Title 14, Chapter 11.5, Appendix A)

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California Register of Historical Resources — listing regulations; State Historic Rehabilitation Tax Credit procedures · 2026 edition · updated 2026-09-25 · California

Tax Certification. A provision of federal tax law which, under certain conditions, allows money invested in capital rehabilitation to be deducted from income taxes owed. See those provisions for certified National Register structures which are included in the Economic Recovery Act of 1981 (Internal Revenue Code Sections 48, 168, 170, and 280B).

Traditional Cultural Properties. A geographic area or historical resource that embodies important cultural values. It may contain landscape characteristics that are the tangible evidence of the activities and habits of the people who occupied, developed, and shaped the land to serve their needs, or it may include several categories of properties. It may also contain, or consist primarily of, natural features which are important in a religious or belief system.

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UTM Coordinates. A set of metric coordinates (easting and northing) that indicate a unique location according to the Universal Transverse Mercator grid appearing on maps of the United States Geological Survey.

09/07/05

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▸Contents — California Register of Historical Resources — listing regulations; State Historic Rehabilitation Tax Credit procedures
California Register of Historical Resources — listing regulations; State Historic Rehabilitation Tax Credit procedures

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