A National Park Service program managed by our Nebraska State Historic Preservation Office, the Federal Historic Tax Credit program provides a 20-percent Federal tax credit to property owners who substantially rehabilitate a historic building while maintaining its historic character.

This page includes all the information you need to apply for the Federal Historic Tax Credit program. If you have any additional questions, please don’t hesitate to contact us.

Starting in 2023, all historic preservation certification applications must be submitted electronically, both new applications submitted to State Historic Preservation Offices (SHPOs) and materials submitted to the NPS in response to requests for additional information or amendments.

The National Park Service (NPS) has issued new application forms and instructions. The forms are downloadable, fillable PDFs. The only change to the forms is removing the requirement for the applicant and NPS staff to “sign in ink.” Applicants will now sign the application cover sheet electronically. For more information, please visit the NPS website.

1. The building must be listed individually on the National Register of Historic Places or be considered a contributing building within a historic district.
2. The building cannot be a private residence. It must be intended for use as an income-producing property.
3. The project must have a minimum cost of $5,000, or the adjusted basis of the property, whichever is greater.
4. Substantial work needs to have occurred within 24 months of approval or 60 months total if the project is phased.
5. All work is evaluated by SHPO and NPS using the Secretary of Interior’s Standards for Rehabilitation. SHPO shares its recommendations with NPS who makes the final determinations.

Please understand that the Federal Historic Tax Credit application is a three-part process. All three parts must be completed for the application to be considered finished. Each part of the application is listed and detailed below. Please note that you must follow the instructions on the NPS website to download and use forms successfully. To read those instructions and download the forms, please click here.

All Federal Historic Tax Credit application forms must be submitted electronically.

To successfully submit your electronic application, you will need to have your:

1. completed newly revised application form (Part 1,2 and/or 3 or Amendment Form),
2. correctly labeled photos
3. drawings
4. any other supporting documents for your application. NPS guidance on how to best organize and name your files for submission along with acceptable electronic signatures can be found here.

If you have any questions or issues while trying to submit electronically, please contact SHPO at 402-525-4927 or [email protected].