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.
As of August 15, 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.
The National Park Service (NPS) will issue new application forms and instructions the week of July 10, 2023. The forms will continue to be 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 read this announcement and FAQs from NPS.
- The building must be listed individually on the National Register of Historic Places or be considered a contributing building within a historic district.
- The building cannot be a private residence. It must be intended for use as an income-producing property.
- The project must have a minimum cost of $5,000, or the adjusted basis of the property, whichever is greater.
- Substantial work needs to have occurred within 24 months of approval or 60 months total if the project is phased.
Before You Apply
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.
Part 1 — Evaluation of Significance
This form establishes that the property is listed in the National Register of Historic Places. If the building is not within a historic district or individually listed in the National Register, the owner must submit Part 1 and begin the separate process of requesting a nomination to the National Register.
Part 2 — Description of Rehabilitation
Describes the proposed work project and the existing condition of architectural features. This form requires estimated rehabilitation costs, labeled photographs, and architectural plans/specifications/drawings.
Part 3 — Request for Certification of Completed Work
Requests approval of completed work. This form should show that all completed work matches what was described in the Part 2 application. This application requires photographs of the completed work items, both the estimated rehabilitation costs and total costs, and an ownership statement (if applicable).
Starting July 17, 2023, new and existing applicants will have the option to start submitting Federal Historic Tax Credit application forms electronically. Starting August 15, 2023, all application forms must be submitted electronically to SHPO.
If applicants choose to submit electronically before the hard deadline, they must do so with the newly received 2023 application forms (linked in the “Before You Apply” section). Applications submitted on or after August 15th must use the revised forms. Paper applications will still be accepted up to August 15th, but not on or after.
To successfully submit your electronic application, you will need to have your:
- completed newly revised application form (Part 1,2 and/or 3),
- correctly labeled photos
- 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.
All work is evaluated using the Secretary of Interior’s Standards for Rehabilitation.
An Amendment form must be completed if changes are made to your project after Part 2 was approved.
After the project is complete, all subsequent work within a 5-year period must comply with the Standards and be approved by the Preservation Office. Not complying with the Standards puts you at risk for having your credits recaptured.
For more detailed information, please review the National Park Service Instructions.
Part 2: $0 – $6,500 (depends on rehab costs)
Part 3: $0 – $2,500 (depends on rehab costs)