The State Historic Preservation Office staff is currently teleworking due to the COVID-19 pandemic. Our staff is continuing to process projects as they come into the office; however, response time for all program areas, especially by phone, may be delayed. Emails may receive a quicker response, and you can find all our staff emails at SHPO STAFF. Please allow at least 24–48 hours for a response from any staff member. From our staff to your families, stay safe and be well during this time.
Rehabilitating Historic Properties for State and Federal Tax Credits Manual
State and federal tax law currently provides attractive incentives for the rehabilitation of historic and older buildings. These special benefits encourage revitalization of historic districts as well as individual buildings. To qualify for the federal tax incentives, requirements of both the Internal Revenue Service (IRS) and the US Department of the Interior (through the National Park Service) must be met. To qualify for the state tax incentives, requirements stipulated in Oklahoma Statute OS68-2357.41 must be met. The State Historic Preservation Office (SHPO) is the initial point of contact for applicants and participates in the review of proposed rehabilitation projects. The Technical Preservation Services branch of the National Park Service (NPS) represents the agency responsible for certifying historic structures and rehabilitation work. For more information, contact Jennifer Bailey at 405-522-4479 or jbailey@okhistory.org.
Investment Tax Credits for Rehabilitation Fact Sheet (PDF)
Frequently Asked Questions About Tax Credits for Rehabilitation (PDF)
Below you will find the links provided in the Rehabilitating Historic Properties for State and Federal Tax Credits Manual available from the Oklahoma State Historic Preservation Office.
General Info
- Tax Credit General Info
- Historic Rehabilitation Tax Credit Brochure (PDF)
- NPS Regulations - 36 CFR 67 (PDF)
- IRS Regulations - 26 CFR 1.48-12, Qualified rehabilitated buildings (PDF)
- Internal Revenue Code Section 47, Rehabilitation Credit (PDF)
***PLEASE READ***
Instructions from NPS:
1. DO NOT open the forms in a browser tab or window
2. DOWNLOAD the forms and SAVE them to your computer. To download and save, right click and choose "Save Link as..."
3. Open Acrobat READER
4. Open the forms in READER
- Historic Preservation Certification Application
- Application Process
- Application Instructions (PDF)
- Application - part 1 (PDF)
- Application - part 2 (PDF)
- Application - part 3 (PDF)
- Application - Amendment/Advisory Determination (PDF)
- National Register of Historic Places Nomination Requirements (for part 1)