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~~ the historic property and its environment would be unimpaired. ~~

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

(c) The quality of materials and craftsmanship used in a rehabilitation project must be commensurate with the quality of materials and craftsmanship of the historic building in questions. Certain treatments, if improperly applied, or certain materials by their physical properties, may cause or accelerate physical deterioration of historic buildings. Inappropriate physical treatments include but are not limited to: improper repointing techniques; improper exterior masonry cleaning methods; or improper introduction of insulation where damage to historic fabric would result. In almost all situations, use of these materials and treatments will result in denial of certification. Similarly, exterior additions that duplicate the form, material, and detailing of the structure to the extent that they compromise the historic character of the structure will result in denial of certification.

(d) Technical and economic feasibility are considered during the review of rehabilitation projects, but only to the extent that the OHP is able to certify that the overall project meets the Secretary’s “Standards for Rehabilitation and is consistent with the historic character of the structure.

(e) For further information on appropriate and inappropriate rehabilitation treatments, applicants are to consult the Guidelines for Rehabilitating Historic Buildings published by the National Park Service Technical Preservation Services (NPS TPS). “Preservation Briefs” and additional technical information to help property applicants formulate plans for the rehabilitation, preservation, and continued use of historic properties consistent with the Secretary’s Standards for Rehabilitation are available from the OHP and NPS TPS. Applicants are responsible for procuring this material as part of properly planning for a certified rehabilitation.

(f) In certain limited cases, it may be necessary to dismantle and rebuild portions of a certified historic structure or qualified residence to stabilize and repair weakened structural members and systems. In such cases, the OHP will consider such extreme intervention as part of a certified rehabilitation if:

(1) The necessity for dismantling is justified in supporting documentation;

(2) Significant architectural features and overall design are retained; and (3) Adequate historic materials are retained to maintain the architectural and historic integrity of the overall structure.

(g) Prior approval of a project by Federal, State, and local agencies and organizations does not ensure certification by the OHP for State tax SHRTC purposes. For State tax SHRTC purposes, the OHP’s interpretation of the Standards for Rehabilitation takes precedence over other project approvals in determining whether the rehabilitation project is consistent with the historic character of the property and, where applicable, the district in which it is located.

(h) The qualities of a property and its environment which that qualify it as a certified historic structure or qualified residence are determined considering all available information, including information derived from the physical and

Page 17 of 20 §4859 Express Terms

rev. 04/12/24

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