Photo: California Capitol BuildingThe State Historic Rehabilitation Tax Credit (SHRTC) is 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.


The OHP has developed instructions, guidelines, and application forms. The latest public comment period has closed and responses have been made. The rulemaking package is now in review at the Office of Administrative Law prior to program launch in 2024. The rulemaking package is available upon request and available for download below. 

To stay 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.

Table of Contents
Originally Proposed Regulation Text
Addendum to Initial Statement of Reasons
Statements of Text Availability
Updated Informative Digest
Final Statement of Reasons
Final Regulation Text

 The Originally Proposed Regulation Text and the Final Regulation Text include the Regulations, the Instructions v. 5/24, and the Applications v. 5/24.

 The rulemaking package is available for public view while the program is under review.



National Trust for Historic Preservation: