Federal Historic Tax Credit

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.

 

Basic Requirements

  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.

Before You Apply

Please understand that the application for the Federal Historic Tax Credit is a three-part process. All three parts will need to be completed for the application to be considered finished. Each part of the application is listed and detailed below.

Do not open the linked forms in a browser tab or window. Instead, please download the forms, save them to your computer, and open them in Adobe Acrobat Reader.

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.

Download the form here.

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.

Download the form here.

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).

Download the form here.

Additional Information

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.

Fees:

Part 2: $0 – $6,500 (depends on rehab costs)
Part 3: $0 – $2,500 (depends on rehab costs)

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