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Federal Surplus Property obtained through local agency under Government Code 54142:

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

Submit: Letter on letterhead signed by an authorized representative of the local jurisdiction attesting that the structure for the proposed reuse is located on federal surplus acquired by ordinance and that the proposed reuse conforms with their General Plan or other land use plan.

Submit: Copy of Ordinance acquiring surplus property, and documentation of the conveyed federal property and all conditions of the conveyance.

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

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