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of low-moderate income dwelling units before/after rehabilitation:

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

Total construction cost (QRE+nonQRE) Final rehabilitation cost (QRE):

5. Application category and fee

Select one: Final Total fee: Due with Completed Apppleted Appleted Apppplication: 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

Final Total fee: Due with Completed Apppleted Appleted Apppplication:

Qualified rehabilitation expenditure $1,000,000 or more

6. Data required for legislative analysis

All fields must be filled out. If a field does not apply, indicate "0".

  1. Estimate the number of jobs contributing to the project:
Architects
Engineers
Architectural Historians
Tax or Financial Consultants
Tradespeople/contractors
Roofers
Foundation supply/repair
Other
Skilled Craftspeople
Electricians
Plumbers
Local Vendors of Products
  1. Estimate the state, local and property tax increase represented by the completed rehabilitation:

    • State tax:

Local tax: Property tax:

  1. List any additional incentives, grants or contributions by federal, state or local governments used for the rehabilitation by source and dollar amount. If more space is needed, continue on a second page.

  2. Select the public benefit of the rehabilitated Qualified Residence:

    • The residence is associated with a major event The residence embodies distinctive characteristics The residence yields or may yield information. The residence is associated with a significant perso

The residence is a contributor to a historic district associated with one or more of the criteria above.

Signature of Owner/Applicant

Printed name of Signatory

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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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