State Historic Rehabilitation Tax Credit

Historic Rehabilitation Tax Credit proposed regulations are available for public review and comment

Photo: California Capitol BuildingThe State Historic Rehabilitation Tax Credit (SHRTC) is still fully funded.  The $50 million program will be administered by the Office of Historic Preservation (OHP) and the California Tax Credit Allocation Committee (CTCAC).

Governor Gavin Newsom signed SB451, the state historic tax credit bill, into law on October 9, 2019.  Senate President pro Tempore Toni Atkins authored the bill with sponsorship from the California Preservation Foundation and the American Institute of Architects California Council.  California joins more than 35 states that have passed historic tax credit bills, providing incentives for investment in local economies and the rehabilitation of historic buildings that reflect the character of communities.


OHP and CTCAC are currently developing instructions, guidelines, and application forms. OHP and CTCAC will each be promulgating regulations for their sections of the process.

OHP anticipates that formal rulemaking will continue,  to include public input opportunities and a public hearing. This process has a targeted completion by the third quarter of 2023. Following completion of both regulatory processes, applications are expected to be accepted in late 2023/early 2024.

To be kept apprised of updates as well as more specific information about the program as it becomes available, check this webpage and/or sign up for the OHP email list.

Public Notice

Initial Statement of Reasons

Notice of Proposed Rulemaking

State Tax Credit Proposed Regulations

Economic and Fiscal Impact Statement (Std. Form 399) - available upon request.

The California Office of Historic Preservation (OHP) seeks public comment on proposed California Code of Regulation CCR Section 4859, Title 14, Chapter 11.5, to provide OHP the authority and discretion to regulate the State Historic Preservation Tax Credit Program in conjunction with the California Tax Allocation Committee.

The regulation’s purpose is to facilitate the rehabilitation and reuse of public and private historic resources as determined through conformance with the Secretary of the Interior’s Standards for Rehabilitation. The public review period is now open until June 20, 2023.

The OHP administers federally and state mandated historic preservation programs to further the identification, evaluation, registration, and protection of California's irreplaceable resources, and promotes the care, maintenance, relevance and reuse of California’s historic properties.

Any interested person or his/her authorized representative may submit written comments relevant to the proposed regulatory action to California Office of Historic Preservation. Comments may also be submitted via facsimile (FAX) at (916) 445-7053 or by email to, subject line "4859 PUBLIC COMMENT".

Written comments can be submitted to:

Aubrie Morlet
California Office of Historic Preservation
1725 23rd Street, Suite 100
Sacramento, CA 95816