California housing & land-use law
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-07-29
- Contents
- 48 chapters · 61 sections
- Jurisdiction
- California
Contents
- THIRD 15-DAY PUBLIC REVIEW AND COMMENT PERIOD REGULATIONS TEXT MODIFICATIONS KEY
- §4859.01. State Historic Rehabilitation Tax Credit ~~ Program ~~ Authority and Function.
- ~~ of Historic Preservation (OHP) as the authority to administer state and federal incentive p…
- §4859.02. Definition of Key Terms.
- ~~ the historic property and its environment would be unimpaired. ~~
- §4859.0 6 ~~ 7. ~~ Appeals.
- ~~ §4859.08. Fees for processing certification requests. ~~
- ~~(b) Income-producing project fees:~~
- 1. Application Forms
- A. State Projects
- B. Dual Projects
- A. The Initial Project Application has three sections:
- B. The Completed Project Application has two sections:
- A. Applicants apply for one of three tax credit allocation categories:
- A. OHP Fees:
- B. CTCAC Fees:
- 6. Application Fee remittance
- 7. Application Signature
- Section 1:
- 3. Applicant:
- Section 2:
- Section 3:
- 9. Section 2 Initial Project Application Narrative Template
- The feature name field and the feature scope of work field are not expandable. The applicant m…
- 10. Section 2 Amendment Application
- 11. Section 4 Completed Project Application
- 3. Applicant:
- 4. Completed Project Data:
- 7. Cost Certification Document
- 12. Application Forms of Record
- Appendix A Subject lines for correspondence to calshpo.tax
- File name Format Examples
- Typical feature blocks organized from exterior to interior, and room by room:
- Appendix B Upload Instructions to the secure OHP Portal
- Appendix C Documentation Format Standards for Qualified Residence submittals
- Photo format:
- Drawing format:
- Product literature:
- What is a feature?
- Appendix D Initial Application submittal requirements for the 25% Bonus Credit
- Federal Surplus Property obtained through local agency under Government Code 54142:
- State Surplus Property defined by Government Code 11011.1:
- Surplus land defined by Government Code 54221(b):
- Designated Census Tracts | Department of Finance (ca.gov)
- Secretary of the Interior’s Standards for Rehabilitation
-
▸ Links for Further Information
-
▸ STATE HISTORIC REHABILITATION TAX CREDIT SECTION 2 AMENDMENT
-
▸ of low-moderate income dwelling units before/after rehabilitation: