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Section 2:

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

  1. Determination of Significance:

    • a. Type ‘X’ into all boxes that pertain to the proposed project. Include a description of the significance and/or functional relationship in the Application Narrative Template.
  2. Project data:

    • a. The total estimated cost of the project. (non-QRE + QRE)

    • b. The estimated total QRE costs.

    • c. Number of all buildings that are part of the constructed project. Include new construction.

    • d. The floor area before the rehabilitation and floor area after rehabilitation.

    • e. The estimated start date.

    • f. The estimated completion date.

    • g. Number of phases of construction for the project. Qualified residences are not phased.

    • h. The use of the property before rehabilitation and the proposed use after rehabilitation.

    • i. The number of dwelling units before rehabilitation and the number of dwelling units after rehabilitation.

    • j. The number of low to moderate income dwelling units before rehabilitation and the number of low to moderate income dwelling units after rehabilitation.

  3. Application category and fee:

    • a. Type ‘X’ into one box for the allocation category being applied for.

    • b. If ‘Qualified residence’ is selected, type ‘X’ in the box below to attest that the applicant occupies or will occupy the residence within two years, and that the applicant’s

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modified adjusted gross income is $200,000 or less.

  • c. Compute the fee amounts in the boxes across from the checked allocation category using the formula described in the “Application Fees and Calculation” paragraph above.

  • d. Submit the CTCAC Initial Project Application processing fee to the CTCAC at the time that OHP notification is received by the applicant that the application has been forwarded to the CTCAC for their action.

  • e. Submit the CTCAC Administrative fee as per the formula described in theApplication Fees and Calculation” paragraph above.

  1. 25% Bonus Criteria:

If the project qualifies for one of the criteria that provide a 25% tax credit, identify which criteria is being applied and submit the documentation required as described in Appendix D of the Instructions.

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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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