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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.

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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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