Rehabilitating Historic Properties for State and Federal Tax Credits Manual

Effective August 15, 2023, the National Park Service is requiring all Historic Preservation Certification Application submissions be electronic. As our office is not yet set up for online submission only, a hard copy will still be required for submission to the OK/SHPO. See the Online Submission page for new instructions on project submission requirements from the OK/SHPO.

State and federal tax law currently provides attractive incentives for the rehabilitation of historic and older buildings. These special benefits encourage revitalization of historic districts as well as individual buildings. To qualify for the federal tax incentives, requirements of both the Internal Revenue Service (IRS) and the US Department of the Interior (through the National Park Service) must be met. To qualify for the state tax incentives, requirements stipulated in Oklahoma Statute OS68-2357.41 must be met. The State Historic Preservation Office (SHPO) is the initial point of contact for applicants and participates in the review of proposed rehabilitation projects. The Technical Preservation Services branch of the National Park Service (NPS) represents the agency responsible for certifying historic structures and rehabilitation work. For more information, contact Sara Werneke at 405-522-4478 or Sara.Werneke@history.ok.gov.

Tax Manual Online Submission

Investment Tax Credits for Rehabilitation Fact Sheet (PDF)
Frequently Asked Questions About Tax Credits for Rehabilitation (PDF)
Application Checklist - Part 1 (PDF)
Application Checklist - Part 2 (PDF)

Historic Preservation Certification Application & Instructions
National Register of Historic Places Nomination Requirements (for part 1)

Case Studies

Below you will find the links provided in the Rehabilitating Historic Properties for State and Federal Tax Credits Manual available from the Oklahoma State Historic Preservation Office.

General Info

Tax Credit General Info
Historic Rehabilitation Tax Credit Brochure (PDF)
NPS Regulations - 36 CFR 67 (PDF)
IRS Regulations - 26 CFR 1.48-12, Qualified rehabilitated buildings (PDF)
Internal Revenue Code Section 47, Rehabilitation Credit (PDF)
Public Law No: 115-97 (12/22/2017) Amends the IRC to reduce tax rates and modify policies, credits, and deductions for individuals and businesses.
Rehabilitation Credit (Historic Preservation) FAQs

Additional Information