Applying for the Federal Rehabilitation Tax Credits

The State Historical Society of North Dakota offers the opportunity for individuals interested in the rehabilitation tax credits to meet in person to discuss the project. Typically this provides an opportunity for the owner, architect or builder to show the SHSND representative the building and discuss the project. If there are any concerns about the project they can be expressed at that time. Typically this meeting would occur prior to the application being started, however it is not required. Please contact the SHSND to set up the meeting.

The State Historical Society of ND encourages owners and developers considering undertaking a tax credit project to talk with a tax expert. The SHSND offers Internal Revenue Service contact information if requested.

Application Steps:

1. Complete and submit Part I of the Historic Preservation Certification Application (http://www.nps.gov/hps/tps/tax/hpcappl.htm). This link provides Part I, II and III applications and the Fee Payment Forms.
2. Complete and submit Part II of the application for the Federal Rehabilitation Tax Credits. Complete as many detailed description boxes on Part II as needed to fully describe your project. Submit as many photos as required to fully show the proposed project. Applications which are thorough and complete will aid in review time required. Inadequate, incomplete or inaccurate applications are likely to delay the review of your project. Submit your application to the State Historical Society of ND.
3. To expedite the National Park Service review, complete and submit the credit card authorization form and send it along with your Part II.
4. The State Historical Society of ND will review the application. All work will be reviewed using the Secretary of the Interior’s Standard for Rehabilitation as the minimum standard. Proposed work that is not consistent with the SOI Standards will be identified, advice will be given to the owner, architect or builder in bringing the project into conformance with the SOI Standards.
5. The SHSND will forward the application to the NPS once it appears to meet the Standards. The NPS will review the project using the SOI Standards, their approval is required. The NPS is the recognized authority concerning the Standards, the NPS has the “final say” if the project meets the Standards.
6. The NPS is allowed a 30 day review period which begins after the NPS receives the application and processing fee. The processing fee may be paid by credit card or check. The credit card authorization is the fastest method of payment.
7. If there is work proposed that the NPS does not approve it will be identified and the NPS will advise on how to bring the project into conformance with the SOI Standards.
8. The NPS will send the owner a “Conditional Approval” letter when the project has met the requirements. Once received, follow the plans agreed upon by the NPS and begin construction.
9. Once the rehabilitation is complete, submit the Part III. Submit photos showing the completed work along with the Part III application. If all work was completed in conformance with the SOI Standards, a signed copy of the Part III will be sent to the owner. This signed document is required to claim your income tax credits with the Internal Revenue Service.
10. Claim the Credits!

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