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§4859.0 6 ~~ 7. ~~ Appeals.

State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text) · 2026 edition · updated 2026-07-29 · California

(a) The applicant or a duly authorized representative may appeal a any of the certifications or denia ls of certification. made under this part or any decisions made under Section 4859.05(v).

(b) Appeals must:

(1) Be in writing; e.g., letter or emai l ; , using subject line “Denial Appeal .

(2) Be addressed to: State Historic Preservation Officer, California Office of Historic Preservation, PO Box 942896, Sacramento CA 94296-0001 or info. c alshpo .tax @parks.ca.gov.

(3) Be received by the OHP within 30 days of receipt of the denial by the applicant, of or a duly authorized representative, the correspondence of the decision which that is the subject of the appeal; and,

(4) Include all information the applicant wishes the State Historic Preservation Officer (SHPO) to consider in deciding the appeal.

(c) The appellant may request a meeting to discuss the appeal.

  • (d) The OHP will notify CTCAC that an appeal is pending.

(e) The State Historic Preservation Officer SHPO will consider the record of the decision in question, any further written submissions by the applicant, and other

available submitted information and will provide the appellant a written decision as promptly as circumstances permit .

(f) Appeals under this section constitute an administrative review of the decision appealed from and are not conducted as an adjudicative proceeding.

(f) (g) In considering such appeals or administrative reviews, t T he State Historic Preservation Officer SHPO shall take in account consider alleged errors in professional judgment or alleged prejudicial procedural errors by OHP officials. The State Historic Preservation Officer SHPO’s decision may:

(1) Reverse the appealed decision; or

(2) Affirm the appealed decision; or

(3) Where appropriate, withhold a decision until receipt of additional information needed for review.

(h) The State Historic Preservation Officer SHPO may base his or her their decision in whole or part on matters or factors not discussed in the decision

§4859 Express Terms

rev. 04/12/24

Page 18 of 20

appealed from. The State Historic Preservation Officer SHPO is authorized to issue the certifications discussed in this part only if he or she the SHPO considers that: the requested certification meets the applicable statutory standard upon application of the Standards set forth herein or he or she considers that prejudicial procedural effort by a state official legally compels issuance of the requested certification.

(1) the requested certification meets the applicable statutory standard upon application of the Standards of Rehabilitation set forth herein; or

(2) that prejudicial procedural effort by a state official legally compels issuance of the requested certification.

(g) The SHPO will return an Appeals decision within 45 days of receipt of the appeal.

(h) (i) The decision of the State Historic Preservation Officer SHPO shall be the final administrative decision on the appeal. No person shall be considered to have exhausted his or her their administrative remedies with respect to the certifications or decisions described in this part until the State Historic Preservation Officer SHPO has issued a final administrative decision pursuant to this section.

(i) For dual projects, the SHPO may disagree with the NPS for denial of a project certification, the SHPO may separately approve the completed project for state tax credit and append a memorandum explaining reasons for approval to the OHP Completed review form.

Sections 17053.91 and 23691 of the Revenue and Taxation Code; Section 5024.6, Public Resources Code.

References: Secretary of the Interior’s Standards for Rehabilitation, Part 67.7 of Title 36 of the Code of Federal Regulations; Sections 17053.91 and 23691, Revenue and Taxation Code.

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Contents — State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
  1. THIRD 15-DAY PUBLIC REVIEW AND COMMENT PERIOD REGULATIONS TEXT…
  2. §4859.01. State Historic Rehabilitation Tax Credit ~~ Program …
  3. ~~ of Historic Preservation (OHP) as the authority to administ…
  4. §4859.02. Definition of Key Terms.
  5. ~~ the historic property and its environment would be unimpair…
  6. §4859.0 6 ~~ 7. ~~ Appeals.
  7. ~~ §4859.08. Fees for processing certification requests. ~~
  8. ~~(b) Income-producing project fees:~~
  9. 1. Application Forms
  10. A. State Projects
  11. B. Dual Projects
  12. A. The Initial Project Application has three sections:
  13. B. The Completed Project Application has two sections:
  14. A. Applicants apply for one of three tax credit allocation cat…
  15. A. OHP Fees:
  16. B. CTCAC Fees:
  17. 6. Application Fee remittance
  18. 7. Application Signature
  19. Section 1:
  20. 3. Applicant:
  21. Section 2:
  22. Section 3:
  23. 9. Section 2 Initial Project Application Narrative Template
  24. The feature name field and the feature scope of work field are…
  25. 10. Section 2 Amendment Application
  26. 11. Section 4 Completed Project Application
  27. 3. Applicant:
  28. 4. Completed Project Data:
  29. 7. Cost Certification Document
  30. 12. Application Forms of Record
  31. Appendix A Subject lines for correspondence to calshpo.tax
  32. File name Format Examples
  33. Typical feature blocks organized from exterior to interior, an…
  34. Appendix B Upload Instructions to the secure OHP Portal
  35. Appendix C Documentation Format Standards for Qualified Reside…
  36. Photo format:
  37. Drawing format:
  38. Product literature:
  39. What is a feature?
  40. Appendix D Initial Application submittal requirements for the …
  41. Federal Surplus Property obtained through local agency under G…
  42. State Surplus Property defined by Government Code 11011.1:
  43. Surplus land defined by Government Code 54221(b):
  44. Designated Census Tracts | Department of Finance (ca.gov)
  45. Secretary of the Interior’s Standards for Rehabilitation
  46. Links for Further Information
  47. STATE HISTORIC REHABILITATION TAX CREDIT SECTION 2 AMENDMENT
  48. of low-moderate income dwelling units before/after rehabilitat…

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