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
Sections in this part
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".
- 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 |
|---|
Estimate the state, local and property tax increase represented by the completed rehabilitation:
- State tax:
Local tax: Property tax:
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.
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 ¶
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
- Links for Further Information
- STATE HISTORIC REHABILITATION TAX CREDIT SECTION 2 AMENDMENT
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▸ of low-moderate income dwelling units before/after rehabilitat…