- (1) Any person or entity seeking the historic preservation tax credit shall, before completion of the rehabilitation project, apply to the Office for certification of historic significance and approval of the proposed or ongoing rehabilitation work. The applications shall be on forms approved by the Office. The applicant shall complete the applications in whole and shall provide other information requested relative to the project including adequate pre-rehabilitation photographs and other required documentation.
- (2) The Office shall consult with the applicant and provide historic and technical advice and assistance subject to budgetary and management constraints, as necessary to assist the applicant in applying for the historic preservation tax credit. The Office shall review the application within 30 days of receipt to determine if the proposed or ongoing rehabilitation work meets the "Standards."
- (3) If the Office determines the project meets the "Standards" and that no anticipatory construction, demolition, or alteration has occurred, the Office shall provide the applicant with written approval of the proposed or ongoing work along with any further comments or conditions deemed necessary.
- (4) If after full consultation the Office determines the project does not meet the "Standards," that anticipatory construction, demolition, or alteration has occurred, or the building is not a certifiable historic building, the Office shall notify the applicant in writing of the decision, set forth the basis of the decision, and detail the process to appeal the decision. The applicant or other interested party may request a review of the decision as set forth in Section R453-4-9.
KEY: preservation, tax credits, rehabilitation, housing
Date of Last Change: February 13, 2026
Authorizing, and Implemented or Interpreted Law: 59-7-609; 59-10-1006; 9-8a-203