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

Other historic preservation reviews

Are there other government agencies or commissions that also review projects involving historic buildings?

Answer
Local governments, especially certified local governments, and historic district review commissions review work on historic buildings. Most review only work on the exterior; a few review interior work as well.
( Please note )

The Advisory Council on Historic Preservation administers the process known as Section 106, after a section of the National Historic Preservation Act. Section 106 requires each federal agency to identify and assess the effects of federal actions on historic resources. Section 106 approval is not the same as approval by the NPS for the 20% tax credit. If a historic rehabilitation tax credit project does not receive any federal funding and private funds are used to finance the rehabilitation, a 106 review is generally not required.

Some states offer tax incentives for historic preservation. SHPO staff review projects for these incentives.

Other federal agencies offer funding or tax credits for rehabilitating buildings for housing or other uses. The federal agency that manages the program reviews and approves these projects. In some instances, these credits can be used together with Federal Historic Preservation Tax Incentives in which case the project also has to be reviewed and approved by the NPS.

Reviews by other agencies or commissions do not qualify projects for the Federal Historic Preservation Tax Incentives Program. Only the National Park Service can approve projects for the 20% rehabilitation tax credit. 106 review is not required for a Federal Historic Preservation Tax Incentives project unless federal funds are used.

The Review Process: Getting your project approved

Work to rehabilitate this historic fraternal lodge in Port Townsend, Washington, included making it accessible for office use. Photo: NPS files

Work to rehabilitate this historic fraternal lodge in Port Townsend, Washington, included making it accessible for office use.
Photo: NPS files

National Park Service