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

Fee schedule for applications

 

Does the NPS charge a fee to process the application?

Answer
Yes. Fees are applied to the Part 2 and Part 3 application. The NPS does not charge a fee to review a Part 1 application. Fees are assessed in accordance with the following schedules

Fee Schedule 1
For projects for which a Part 2 application was received by a SHPO on or after December 31, 2012

Project Cost Total Fee
  $5,000 to $19,999 No fee
  $80,000 to $3,849,999 $ 800 + 0.15% (0.0015) of
rehabiliation costs over $80,000
  $3,850,000 or more $6,500

Under Fee Schedule 1, one-half of the total fee will be billed upon receipt of a Part 2–Description of Rehabilitation. The remaining one-half will be billed upon receipt of a Part 3–Request for Certification of Completed Work. If Part 2 and Part 3 applications are received at the same time, the review fee will be assessed on the rehabilitation costs reported on the Part 3.

Fee Schedule 2
For projects for which a Part 2 application was received by a SHPO prior to December 31, 2012

Project Cost Total Fee
  $ 20,000 to $99,999 $ 500
  $100,000 to $499,999 $ 800
  $500,000 to $999,999 $1500
  $1,000,000 or more $2500

Under Fee Schedule 2, $250 of the total fee will be billed upon receipt of a Part 2–Description of Rehabilitation. Upon receipt of Part 3–Request for Certification of Completed Work, the total fee less the $250 already paid will be billed.

The Review Process: Role of SHPO, NPS + IRS

This historic apartment building in Fort Worth, Texas, was rehabilitated for continuing residential use.

This historic apartment building in Fort Worth, Texas, was rehabilitated for continuing residential use.
Photo: NPS files

National Park Service