2024 California Tax Incentive Rehabilitation Projects

COMPLETED TAX PROJECTS

COMPLETED APPLICATIONS	FY 24	FY 23	FY 22	FY 21	FY 20	FY 19	FY 18	FY 17
Part 1	22	5	12	5	12	17	19	4
Part 2	14	7	4	8	18	15	23	15
Amendments	15	21	18	23	46	39	30	23
Part 3	7	6	4	8	5	9	3	10

TOTAL	56	39	38	44	81	80	75	52
REPRESENTED COUNTIES	15	11	14	10	15	11	10	9

COUNTIES WITH MAJORITY OF APPLICATIONS
COUNTY	PROJECTS
Los Angeles	15
San Francisco	9
Sacramento	4
Riverside	2
San Mateo	2

Ambassador Hotel

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
San Francisco	55 Mason Street	San Francisco	Ambassador Ritz Four Percent, LP	Housing	11/01/23	73,571	$40,230,134	$59,777,996

Originally built as a hotel and theater in 1911, this six-story building was designed by Earl B. Scott and K. McDonald. Through the late 1970s into the 1990s, the hotel later served as a harm reduction housing facility. In 2000, the building was purchased by a nonprofit and rehabilitated to provide 134-unit single-room occupancy, low-income housing.

In 2009, the Ambassador Hotel was listed on the National Register of Historic Places as a contributingresource to the Uptown Tenderloin Historic District. In 2023, it completed rehabilitation under the Federal Historic Rehabilitation Tax Credit program, including cleaning and repairing exterior features, adding seismic bracing, and improving the safety of the community kitchen.

Additional Before and After photos

Banco Popular/ Herman W. Hellman Building

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
Los Angeles	354 S. Spring Street	Los Angeles	HW Hellman Building, LP	Housing/ Commercial	2/01/24	204,210	$105,283,138	$137,821,905

Built for businessman and banker Herman W. Hellman, this eight-story building in downtown Los Angeles is considered one of the most expensive buildings constructed at the time. Utilizing more than 10,000 cubic feet of granite, millworks from St. Louis, cast iron door and window sashes, and ten six-foot-high bronze torches required almost 100 carpenters. Constructed in 1903 and designed in the Beaux-Arts style by architect Alfred Rosenheim, the Hellman Building was the largest steel-framed building in Los Angeles.

The rehabilitation work done under the Federal Historic Rehabilitation Tax Credit includes transforming the floors above the mezzanine level into apartments. The original lobby, including the marble double staircase, was retained and rehabilitated. Original skylights were salvaged and repositioned, and a rooftop structure and pool were added.

Additional Before and After photos

Capitol Park Hotel

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
Sacramento	1171-1131 9th Street	Sacramento	Mercy Housing California, LLC	Commercial/ Housing	5/02/24	79,930	$57,508,026	$75,944,011

Initially constructed as two separate buildings in 1912 by architects Seadler and Hoen, one was a commercial building and the other a hotel. Designed in the Italian Renaissance Revival style, these buildings were conjoined in 1933 and hosted a variety of businesses, including a furniture shop, a business college, and a hotel.

In the late 1980s, it transitioned to a single-room occupancy hotel. In 2019, the hotel served as a temporary homeless shelter until it was purchased and rehabilitated to be used for low-income housing. Work performed on the hotel included seismic retrofitting and reconfiguring the residential units to meet building code requirements. The exterior of the building was rehabilitated, including the ground-floor level storefronts and metal awnings. The historic features of the hotel lobby were retained, while the lobby was partitioned to make community spaces. The work was completed in late 2023, creating 134 supportive housing units.

Additional Before and After photos

Gordon Building

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
Napa	1130 First Street	Napa	Napa Gordon, LLC	Retail/ Office	10/05/23	20,000	$7,341,813	$11,114,611

Consisting of two connected buildings, constructed in 1929 and 1935 respectively, the Gordon Building exemplifies the Spanish Colonial Revival style, including decorative cast iron, Mission-style oak banister and handrail, and glazed Spanish terra cotta tiles. Named after prominent Napa developer Samuel Gordon, the building was added to the National Register of Historic Places in 1985. In 2014, the building suffered significant damage from the Napa Earthquake, resulting in the building being deemed unsafe to occupy.

Rehabilitation work through the Federal Historic Rehabilitation Tax Credit program started in 2018, prioritizing stabilizing the building and retaining damaged historical features for rehabilitation. In collaboration with the Napa County Historical Society, original finishes were restored or re-created, including plaster crown molding and wall finishes. Wood floors were repaired and refinished and vintage windows reinstalled. In 2022, the building was awarded the California Preservation Foundation’s Preservation Design Award for Rehabilitation.

Additional Before and After photos

Los Angeles Herald Examiner

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
Los Angeles	1101-1139 South Broadway	Los Angeles	Broadway Eleventh Owners LLC	Commercial	09/19/24	110,000	$53,012,897	$83,884,004

Publishing magnate William Randolf Hearst commissioned Julia Morgan to design the building in 1913 as the office of his newspaper, the Los Angeles Examiner. Designed in the Mission Revival style, notable features include a red tile roof, stucco walls, arched doorways, and a fifth-floor corredor (In Spanish architecture, a long, narrow porch or arcade that often covers the entire front and/or one or more sides of a house; or a corridor in the house).

The newspaper closed in 1989, and the building was slated to be demolished and the land turned into a parking lot. Efforts by the Los Angeles Conservancy and community support to nominate the building to the National Register of Historic Places ultimately prevented the demolition. The building became a television and filming location until work started on its rehabilitation in 2016. The 100,000 square foot building underwent a top-to-bottom renovation, with both the interior and exterior carefully rehabilitated to meet the Secretary of the Interior’s Standards.

Additional Before and After photos

Miles C. Bates House

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
Riverside	73697 Santa Rosa Way	Palm Desert	Palm Desert Wave House, LLC	Dwelling	12/22/23	827	$689,917	$1,300,000

Commissioned by art enthusiast Miles C. Bates, this mid-century modern Palm Desert home designed by architect Walter S. White was completed in 1955. While the home contains many common mid-century modern features, including floor-to-ceiling windows and terrazzo tile floors, the most striking feature is the custom Douglas fir dowel roof, which gave the house the nickname “The Wave House.” After Bates sold the house in 1962, alterations were made to the original design, including adding two bedrooms. By 2007, the property was left vacant and boarded up.

In 2017, work started on rehabilitating the 800-square-foot house to its original design. The house was repainted its original blue, and the original fixtures were repaired and restored. Both bathrooms were renovated to appear as they did in 1955. The kitchen was reconstructed to resemble the original design, and the signature wave roof was carefully restored. In 2018, the house was added to the National Register of Historic Places, and in 2020, the house was awarded the California Preservation Foundation’s Preservation Design Award for Rehabilitation.

Additional Before and After photos

West Los Angeles VA Building 205 & 208

COUNTY	ADDRESS	CITY	OWNER	USE	CERTIFICATION	FLOOR AREA	QUALIFIED COSTS	TOTAL COST
Los Angeles	11301 Wilshire Blvd	Los Angeles	Veterans Housing Partnership, LLC	Housing	1/30/24	100,906	$56,937,000	$86,650,000

Part of the greater West Los Angeles Veterans Administration campus, Buildings 205 & 208 were originally hospital wards. Both buildings are nearly identical in floor plan, built in 1937 and 1945, respectively, featuring elements commonly seen in the Mission Revival style, including red terra cotta roof tiles and a smooth stucco exterior.

Certified habilitation work included improving accessibility with new wheelchair ramps and improving energy efficiency with new Low-E windows. Damaged stucco and roof tiles were repaired or replaced, and missing and damaged window sashes were replaced to match the original steel sashes. Hospital rooms have been converted into 120 long-term supportive housing units for homeless and at-risk for homelessness veterans.