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Historic State Tax Credits

State Tax Credit Update

Calaveras County Residential Property

"The Economic Development and State Historic Tax Credit Act" (AB 1999) was introduced during the 2014 legislative session and sponsored by a broad-based coalition under the leadership of the California Preservation Foundation (CPF)and the California Chapter of the American Institute of Architects.  Leading Preservation organizations, property owners, developers, affordable housing advocates and builders supported this incentive.

Despite unanimous, bipartisan support from both houses of the state legislature, AB 1999 was vetoed by Governor Brown on September 29, 2014.  Please see the following links for more information:

California Preservation Foundation AB 1999 Update

Governor Brown veto message of AB 1999

For more information on the current status and how you can assist in continued efforts to bring this credit to fruition, contact CPF by phone or through their web site:

California Preservation Foundation
(415) 495-0349
http://www.californiapreservation.org/state-tax-credit-coalition.html  


Documents

In providing assistance to the committee, the Architectural Review Unit has produced a number of documents that may be helpful to those looking at a state historic tax credit for California:

• A California State Rehabilitation Tax Incentive
One page primer with photos

• California Historic Tax Credit Outline
More involved primer without photos

• A California State Rehabilitation Tax Incentive, An Incentive Whose Time Has Come
Top ten list on what a statewide rehabilitation incentive could do

• California Historic Tax Implementation
Outline on objectives and implementation, including potential phases and steps

                     Oakland Fox Theater

20% Federal Rehabilitation Tax Credit Projects in California over the last ten years (Federal Fiscal Years 2004 to 2013)

Certified Expenses 2004-2013
Certified Projects per California County 2004-2013



Additional Information


OHP
• Your Historic California provides numbers for the various registration designations and programs within the Office of Historic Preservation.

National Trust for Historic Preservation
• State Rehabilitation Tax Credits provides information on other states' Tax Credit Programs.
• State Tax Credits for Historic Preservation, Policy Report by Harry K. Schwartz

U.S. Department of the Interior
• Steps to Promote Historic Preservation Tax Incentives in Economically Depressed Areas

                  Buena Vista Winery, Napa County