Skip to content

~~ of Historic Preservation (OHP) as the authority to administer state and federal…

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

(b) (c) The OHP establishes program directions in coordination with the California Tax Allocation Committee (CTCAC). and considers appeals of certification denials. It is the responsibility of owners wishing certifications to provide sufficient documentation to the OHP to make certification decisions. These procedures, upon their effective date, are applicable to future and pending certification requests, except as otherwise provided herein.

(1) The OHP is responsible for ensuring that the proposed rehabilitation project meets the Secretary of the Interior’s Standards for Rehabilitation and that the property is a certified historic structure or that is a qualified residence or a certified historic building. Requests for certifications and approval of proposed rehabilitation work are sent by an owner to the OHP. State comments are recorded on State Tax Credit Review Sheets.

(2) The CTCAC is responsible for all procedures, legal determinations, and rules and regulations concerning tax credit allocation and compliance. the tax consequences of the historic preservation provisions described in this part.

(c) (d) T ax credits are allocated to for three funding categories as interpreted in the Revenue and Tax Code 17053.91(j) and 23691(j):

(1) A certified historic structure that is a qualified residence; and

(2) A certified historic building with qualified rehabilitation expenditures of less than one million dollars; and

(3) A certified historic building with qualified rehabilitation expenditure of one million dollars or more.

(d) Projects completed before January 1, 2022 do not qualify to apply for the state historic rehabilitation tax credit.

(1) Federal tax credit projects completed or participating in the federal review process on or after January 1, 2022 must submit an Initial Project application with fees to receive approval from OHP and tax allocation from the CTCAC.

  • (2) After a tax allocation has been received, subsequently completed projects must submit the Completed Project Application with fees.

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.

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)
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…

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.