Federal historic preservation tax incentives are available for any qualified project that the Secretary of the Interior designates as a certified rehabilitation of a certified historic structure. Federal income and estate tax deductions for charitable contributions of partial interests in a historic property designated a certified historic property are also available.
To qualify for the tax incentives, property owners must complete the appropriate part or parts of the Historic Preservation Certification Application. Detailed instructions are provided. National Park Service (NPS) approval of applications and amendments to applications is conveyed only in writing by duly authorized officials of the Federal Government. The NPS certification decision is made on the basis of the descriptions in the application form. In the event of any discrepancy between the application form and other, supplementary material submitted with it (such as architectural plans, drawings, and specifications), the application form shall take precedence. Photographs, architectural plans, drawings, and other materials submitted with the application become the property of the NPS and may be reproduced by it without permission.
Completed applications are sent first to the State Historic Preservation Office (SHPO). Normally, two copies of the application are required, one to be retained by the SHPO and the other by the NPS. The SHPO will forward applications to the NPS, generally with a recommendation. State recommendations are generally followed, but by law all certification decisions are made by the NPS on behalf of the Secretary of the Interior. The NPS decision may differ from the recommendation of the SHPO.
Applications may be sent at any time during the year and may be sent separately or together. If the two parts are sent separately, Part 1 must precede Part 2. A Part 2 will not be processed until an adequately documented Part 1 is on file and acted upon, unless the property is already individually listed in the National Register of Historic Places. Applicants are strongly encouraged to submit applications describing proposed work and to receive approval from the NPS prior to the start of constructions. Owners who undertake rehabilitation projects without prior NPS approval do so at their own risk.
Parts 1 and 2 of the application will each generally be reviewed within 60 days of receipt of a completed, adequately documented application (30 days at the State level, and 30 days at the Federal level). Notification of certification decisions is made in writing by the NPS. A copy of each notification is provided to the Internal Revenue Service and to the SHPO.
For additional guidance on any aspect of the application and printed copies of the application, the Standards and Guidelines for Rehabilitating Historic Buildings, and National Register publications, consult the State Historic Preservation Office (SHPO).
For guidance in planning a rehabilitation project that meets the Standards for Rehabilitation, consult the NPS Preservation Briefs publication series, which provides technical guidance on specific work, including, masonry cleaning and repointing, storefronts, window repair, and many more topics.
