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Historic State Tax Credits

State Tax Credit Update

D.G. Judson BuildingA new "Economic Development and State Historic Tax Credit Act" bill (AB 771) has been introduced for the 2015 legislative session. This bill will be 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.

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/main.html

2014 Efforts

Despite support from leading Preservation organizations, property owners, developers, affordable housing advocates, builders and unanimous, bipartisan support from both houses of the state legislature, AB 1999 was vetoed by Governor Brown on September 29, 2014.

http://www.californiapreservation.org/state-tax-credit-coalition.html

Governor Brown veto message of AB 1999


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  residence Calaveras County


20% Federal Rehabilitation Tax Credit Projects in California over the last ten years (Federal Fiscal Years 2005 to 2014)

Certified Expenses 2005-2014

Certified Projects per California County 2005-2014



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