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7. Cost Certification Document

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

Complete the Cost Certification document included in the Completed Project Application v. 5/24 to certify the qualified rehabilitation expenditures. A taxpayer shall be allocated a tax credit pursuant to the taxpayer’s tax credit allocation upon receipt by CTCAC of a cost certification for the qualified rehabilitation expenditures. For projects with qualified rehabilitation expenditures in excess of $250,000, the cost certification shall be issued by a licensed certified public accountant.

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v. 5/24

Mail or deliver the Completed Project Application fees using the formula described in “Application Fees and Calculation”. Use the addresses provided in “Application Fees and ” Calculation .

Section 5 is completed by the CTCAC. Submit a separate certified Qualified Rehabilitation expense document in the format required by the CTCAC. Projects with an excess of $250,000 must be issued by a licensed certified public accountant.

Qualified Residence QRE costs DO NOT INCLUDE new construction or additions, furniture, landscaping, and small appliances.

Submit the Application, completed project photo files, and any other separate

supplementary documentation files using the secure OHP portal. Use the subject line “ Amendment submission” when requesting a link to the portal if the original link no longer works. Instructions to upload files and folders to the OHP secure submittal portal are in Appendix B.

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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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