Links for Further Information
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text) · 2026 edition · updated 2026-07-29 · California
Sections in this part
National Park Service Historic Preservation Tax Incentives Web Site
Cumulative Effect and Historic Character Acquired Significance and Standard 4 Continued Historic Use and Standard 1
Preservation Brief 32: Making Historic Properties Accessible
Preservation Brief 41: The Seismic Retrofit of Historic Buildings: Keeping Preservation in the Forefront
Windows
Interior treatments New additions and related new construction Modern requirements and new technologies Other treatments Deteriorated and damaged buildings
Evaluating Historic Windows for Repair or Replacement Replacement Windows that Meet the Standards Documentation Requirements for Proposed Window Replacement Replacement Windows Where No Historic Windows Remain
Identifying Primary and Secondary Interior Spaces in Historic Buildings Changing Secondary Interior Spaces in Historic Buildings - — Historically Finished Secondary Spaces Avoiding Problematic Treatments at Project Completion Subdividing Assembly Spaces in Historic Buildings Retaining Corridors and Other Circulation Spaces in Historic Buildings Interior Spaces, Features, and Materials in Highly Deteriorated Condition and Standard 2 Exposing Interior Masonry Walls and Ceilings
New Additions to Historic Buildings New Construction within the Boundaries of Historic Properties Rooftop Additions
Codes and Regulatory Requirements for Rehabilitating Historic Buildings Energy Efficiency, Sustainability, and Green Building Practices in Historic Buildings Evaluating Substitute Materials in Historic Buildings
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STATE HISTORIC REHABILITATION TAX CREDIT ¶
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Ask AI about this code▸ Contents — State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
- THIRD 15-DAY PUBLIC REVIEW AND COMMENT PERIOD REGULATIONS TEXT…
- §4859.01. State Historic Rehabilitation Tax Credit ~~ Program …
- ~~ of Historic Preservation (OHP) as the authority to administ…
- §4859.02. Definition of Key Terms.
- ~~ the historic property and its environment would be unimpair…
- §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 cat…
- 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…
- 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, an…
- Appendix B Upload Instructions to the secure OHP Portal
- Appendix C Documentation Format Standards for Qualified Reside…
- Photo format:
- Drawing format:
- Product literature:
- What is a feature?
- Appendix D Initial Application submittal requirements for the …
- Federal Surplus Property obtained through local agency under G…
- 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
- STATE HISTORIC REHABILITATION TAX CREDIT SECTION 2 AMENDMENT
- of low-moderate income dwelling units before/after rehabilitat…