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Appendix D Initial Application submittal requirements for the 25% Bonus Credit

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

A. Project located on Surplus Property

Note: A reuse on surplus land in which the federal or state agency retains ownership shall coordinate any historical redevelopment applicable statutory reviews with the SHPO. (Section 106 for Federal, Public Resource Code 5024.5 for California)

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

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