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A. Applicants apply for one of three tax credit allocation categories:

State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text) · 2026 edition · updated 2026-09-25 · California

  • Qualified Residences

  • Projects with QRE costs less than $1,000,000

  • Projects with QRE costs $1,000,000 or more

Each category is allocated specific budget amounts by the legislature every fiscal year. When the anticipated cost totals of every project in that category approach the total budgeted allocation amounts, OHP will announce that applications for that category are no longer accepted until the next fiscal year when allocations are budgeted again by email and OHP social media.

When new funding is allocated, OHP will announce that applications are being accepted.

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▸Contents — State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)
State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)

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