Federal Historic Tax Credit

Walnut School

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


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

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


Become a Member!

Our members make history happen.

Join Now

You May Also Enjoy

Leap Year Once Viewed as Opportunity for Women

Leap Year Once Viewed as Opportunity for Women

Found at an Estate Sale: A Trophy from the Year Nebraska Banned Girls’ Basketball Tournaments

Found at an Estate Sale: A Trophy from the Year Nebraska Banned Girls’ Basketball Tournaments

African Americans in Nebraska History

African Americans in Nebraska History

About History Nebraska
History Nebraska was founded in 1878 as the Nebraska State Historical Society by citizens who recognized Nebraska was going through great changes and they sought to record the stories of both indigenous and immigrant peoples. It was designated a state institution and began receiving funds from the legislature in 1883. Legislation in 1994 changed History Nebraska from a state institution to a state agency. The division is headed by Interim Director and CEO Jill Dolberg. They are assisted by an administrative staff responsible for financial and personnel functions, museum store services, security, and facilities maintenance for History Nebraska.
Explore Nebraska
Discover the real places and people of our past at these History Nebraska sites.

Upcoming Events

View our new and upcoming events to see how you can get involved.

Become a Member

The work we do to discover, preserve, and share Nebraska's history wouldn't be possible without the support of History Nebraska members.

Latest Hall of Fame Inductee

The Nebraska Hall of Fame was established in 1961 to officially recognize prominent Nebraskans.

Listen to our Podcast

Listen to the articles and authors published in the Nebraska History Magazine with our new Nebraska History Podcast.

Nebraska Collections

History Nebraska's mission is to collect, preserve, and open our shared history to all Nebraskans.

Our YouTube Video Collection

Get a closer look at Nebraska's history through your own eyes, with our extensive video collections.

Additional Research Resources

History Nebraska Research and Reference Services help connect you to the material we collect and preserve.

Support History Nebraska
Make a cash donation to help us acquire, preserve, and interpret Nebraska’s history. Gifts to History Nebraska help leave a legacy and may help your taxes, too! Support the work of History Nebraska by donating to the History Nebraska Foundation today.

Volunteers are the heroes of History Nebraska. So much history, so little time! Your work helps us share access to Nebraska’s stories at our museums and sites, the reference room, and online.