CA Office of Historic Preservation

20% Federal Tax Credit for Historic Property Rehabilitation

The California Office of Historic Preservation provides guidance on the federal Historic Preservation Tax Incentives Program, which offers owners of historic commercial or income-producing properties a 20% federal tax credit on Qualified Rehabilitation Expenses. The National Park Service and Internal Revenue Service jointly administer the program, with the California OHP serving as the state-level point of contact for property owners seeking to access the credit. Since August 2023, all applications and supporting documents must be submitted electronically through secure project folders obtained by emailing calshpo.tax@parks.ca.gov.

State Historic Rehabilitation Tax Credit Program Application Guide

California's State Historic Rehabilitation Tax Credit Program provides tax credits of 20% of qualified rehabilitation expenditures, with 25% available for projects meeting specific criteria. Budgeted allocations include $2,000,000 for residential properties, $8,000,000 for buildings with QRE under $1 million, and $40,000,000 for buildings with QRE of $1 million or more (though funding is exhausted for the latter category). Property owners must submit Initial Project Applications with fees to be considered, and properties must be listed in or eligible for the California Register and/or National Registers.

ACHP Adopts Climate Change Historic Preservation Policy Statement

ACHP members adopted a Climate Change and Historic Preservation Policy Statement developed by the Climate Change Task Force over nine months, with input from states, historic preservation stakeholders, and Indian Tribes and NHOs. The policy recommends integrating historic property considerations into climate adaptation and disaster planning, prioritizing surveys in high-impact areas, and expediting permitting for clean energy projects while ensuring historic property review. The ACHP will promote implementation through guidance development, enhanced program consideration, and research on climate impacts to historic properties.