Incentives
A GUIDE TO THE FEDERAL HISTORIC PRESERVATION TAX INCENTIVES PROGRAM FOR INCOME-PRODUCING PROPERTIES
Program Essentials Application Basics The Review Process Meeting the Standards for Rehabilitation Avoiding Incompatible Work

Submission steps/timing

Do all the Parts of the application have to be submitted together or should they be submitted separately?

Answer
The Part 1 must always be submitted before the Part 3 Request for Certification of Completed Work. It is very important that the guidance provided here be followed.

Part 1 may be sent first separately or together with Part 2. (If the property consists of a single building and is already individually listed in the National Register of Historic Places, it is automatically a “certified historic structure” and no Part 1 is needed.)

Part 2 cannot be reviewed until the Part 1 has been received and reviewed by the SHPO and the NPS.

Applicants are strongly encouraged to submit Part 1 and Part 2 of the application describing the proposed work, and receive approval from the NPS prior to the start of construction. Owners who undertake rehabilitation projects without prior approval of the NPS do so at their own risk.

If changes are made to a project at any time after the Part 2 application has been approved by the NPS, a Continuation/Amendment Sheet describing the changes must be submitted and approved by the NPS.

Part 1 must be submitted and the property must be a “certified historic structure” prior to completion of work and submission of a Part 3 Request for Certification of Completed Work. If work is completed prior to submission of a Part 1 application form, the rehabilitation project will not be eligible to receive the 20% tax credit.

Part 3 is submitted when the project is completed.

Application Basics: Alternatives to printed form

A historic high school in Wilmington, Delaware, was rehabilitated for apartment use. Photo: NPS files

A historic high school in Wilmington, Delaware, was rehabilitated for apartment use. Photo: NPS files

National Park Service