6.
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text) · 2026 edition · updated 2026-07-29 · California
- Section 2 Project Data (for phased projects, data entered in this section must be totals for entire project)
Estimated total cost: Estimated total rehabilitation costs (QRE):
Number of buildings in project: Floor area before/after rehabilitation Start date (estimated): Completion date (estimated): Application includes phase(s) Use before/after rehabilitation: / # of dwelling units before/after rehabilitation: / # of low-moderate income dwelling units before/after rehabilitation: /
of low-moderate income dwelling units before/after rehabilitation:
/
7. Application category and fee
Select one category: Total estimated fee: Due with Initial Application: Qualified residence I attest that I own and occupy, or will occupy within two years, the subject qualified residence, and that my modified adjusted gross income is $200,000 or less. Qualified rehabilitation expenditure under $1,000,000 Qualified rehabilitation expenditure $1,000,000 or more
Total estimated fee: Due with Initial Application:
8. 25% Bonus Criteria
Select which criteria are used to qualify for a 25% bonus credit. Qualification requirements are in the Instructions.
Federal surplus property obtained through local agency under Government Code 54142
Surplus state real property defined by Government Code 11011.1 Transit-oriented development
Surplus land defined by Government Code 54221(b) Affordable housing for lower income households Designated census tract defined by Government Code Military base reuse authority as per Government Code 17053.73(b)(7) Title 7.86
9. Section 3 Applicant Tax Identification Number:
Applicant from number 3 above tax ID:
TIN
Get a plain-English answer with a citation back to this text.
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…