Cal. Code Regs. tit. 14, § 4859.05
Project Commencement, Completion, and Certification.
Effective Nov 13, 2024Register 2024, No. 46Authority cited: Sections 17053.91 and 23691, Revenue and Taxation Code; and Section 5024.6, Public Resources Code. References: Secretary of the Interior's Standards for Rehabilitation, Part 67.7 of Title 36 of the Code of Federal Regulations; and Sections 17053.91 and 23691, Revenue and Taxation Code.State of California
- (a) Upon project completion, the applicant shall submit to the OHP a Completed Project Application providing the project completion date, total cost and QRE costs attributed to the rehabilitation, photo documentation of the completed project, and all other information as required in the Application.
- (b) The rehabilitation project must meet all of the Standards for Rehabilitation. Portions of the rehabilitation project not in conformance with the Standards for Rehabilitation may be grounds for denial of the project as a whole.
- (c) For rehabilitation projects involving more than one certified historic structure where the structures are deemed by the OHP to have been functionally related historically to serve an overall purpose, rehabilitation certification will be issued on the merits of the overall project rather than for each structure or individual component.
- (d) For rehabilitation projects where there is no historic functional relationship among the structures, the certification decision will be made for each separate certified historic structure regardless of how they are grouped for ownership or development purposes.
(e) In rehabilitation projects where the structures have been determined to be functionally related historically, demolition of a component may be approved, in limited circumstances, when:
- (1) The component is outside the period of significance of the property; or
- (2) The component is so deteriorated or altered that its integrity has been irretrievably lost; or
- (3) The component is a secondary one that generally lacks historic, engineering, or architectural significance or does not occupy a major portion of the site and persuasive evidence is present to show that retention of the component is not technically or economically feasible.
- (f) The OHP reserves the right to inspect completed projects at any time up to five years after completion of the rehabilitation and to revoke certification if it is determined that the rehabilitation project was not undertaken as represented by the applicant in their application and supplemental documentation, or that the applicant undertook further unapproved project work inconsistent with the Standards for Rehabilitation. In these situations, CTCAC will be notified of any change in certification status.
- (g) If a building located on a multiple building property has, through activities of the proposed tax credit project, lost those qualities which caused it to be designated a certified historic structure or qualified residence, it may be reclassified as no longer eligible for listing on the California Register and its certification may be withdrawn. In these situations, CTCAC will be notified of any change in certification status.
- (h) If a proposed, ongoing, or completed rehabilitation project does not meet the Standards for Rehabilitation, an explanatory letter will be sent to the applicant with a copy to CTCAC. A rehabilitated property not in conformance with the Standards for Rehabilitation and that is determined to have lost those qualities that caused it to be listed on the California Register, may be removed from the California Register in accord with California Code of Regulations, California Register of Historical Resources section 4859.
Note: Authority cited: Sections 17053.91 and 23691, Revenue and Taxation Code; and Section 5024.6, Public Resources Code. References: Secretary of the Interior's Standards for Rehabilitation, Part 67.7 of Title 36 of the Code of Federal Regulations; and Sections 17053.91 and 23691, Revenue and Taxation Code.
History
1. New section filed 11-13-2024; operative 11-13-2024 pursuant to Government Code section 11343.4(b)(3) (Register 2024, No. 46).