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B. CTCAC Fees:

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

Processing Fee: A fee in the amount of $500 for Qualified Residence projects and $1,000 for all other projects shall be submitted to the CTCAC at the time the applicant is notified by the OHP that the Initial Project Application is forwarded to the CTCAC.

Administrative Fee: A fee in the amount of 2% of the tax allocation credit shall be submitted to the CTCAC within 10 calendar days of the allocation award at project completion.

Refer to the CTCAC for fee remittance instructions.

Qualified Residence QRE costs DO NOT INCLUDE new construction or additions, furniture, landscaping, and small appliances.

All Projects with QRE costs below $25,000 do not qualify for a tax credit.

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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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