Skip to content

STATE HISTORIC REHABILITATION TAX CREDIT SECTION 2 AMENDMENT

2. Project Contact (if different from applicant)

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

Name: Company: Street: City: State: Zip: Phone: Email Address:

Name:

2.
Project Contact(if different from applicant)
Zip:
State:
Name:
Company:
Street:
City:
Phone:
Email Address:
3.
Signature:
Phone:
Email Address:
Applicant
Zip:
Name:
Date:
Applicant Entity:
Street:
State:
continued on next page
City:
I attest that the information I have provided is, to the best of my knowledge, correct, and that:
I am the owner of the above-described property within the meaning of "owner" set forth in CCR 4859.02(k), and/or
if I am not the fee simple owner of the above described property, the fee simple owner is aware of the action and has no
objection, as noted in a written statement by the owner, a copy of which (i) either is attached to this form and
incorporated herein, or is previously submitted, and (ii) meets the requirements of CCR 4859.02(k).
I understand that knowing and willful falsification of factual representations in this application is considered a felony under
California Penal Code Section 115 and may subject me to fines and imprisonment of up to three years.
SIGN
The OHP has reviewed the Completed Application Section 4 for the above-named property and has determined:
the completed rehabilitation meets the Secretary of the Interior’s Standards for Rehabilitation and is consistent with the
historic character of the property and, where applicable, the district in which it is located. Effective the date indicated
below, the rehabilitation of the “certified historic structure” is hereby designated a “certified rehabilitation.” This
certification is to be used in conjunction with appropriate State Tax regulations. Questions concerning specific tax
consequences or interpretations of the Franchise Tax Board should be addressed to the CTCAC. Completed projects
may be inspected by an authorized representative of the SHPO to determine if the work meets the Standards for
Rehabilitation. The SHPO reserves the right to make inspections at any time up to five years after completion of the
rehabilitation and to revoke certification, if it is determined that the rehabilitation project was not undertaken as
presented by the owner in the application form and supporting documentation, or the owner, upon obtaining certification,
undertook unapproved further alterations as part of the rehabilitation project inconsistent with the Secretary’s Standards
for Rehabilitation.
OHP Official Use Only Section 4
the rehabilitation described herein is not consistent with the historic character of the property or the district in which it
is located, and that the project does not meet the Secretary of the Interior’s Standards for Rehabilitation.
Julianne Polanco, State Historic Preservation Officer
Date
OHP Comments Attached
SIGN
R E C E I V E D
O H P

v. 5/24

page 2

  • Project Data (for phased projects, data entered in this section must be totals for entire project)

4.

  • Start date:

  • Completion date:

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — State Historic Rehabilitation Tax Credit procedures (14 CCR § 4859 series, rulemaking text)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.