Ohio Historic Preservation Tax Credit
The Ohio Historic Preservation Tax Credit Program (OHPTC), administered by the Ohio Department of Development (ODOD), provides a tax credit to leverage the private redevelopment of historic buildings. This is a competitive program that receives applications bi-annually in March and September.
While the ODOD administers the competitive evaluation process and makes final selection decisions on state applications, the role of the State Historic Preservation Office (SHPO) is to review the historic rehabilitation component (Parts 1 & 2, also known as Section B—rehabilitation information) of these applications to determine whether the building is a “historic building” and if proposed and completed work complies with the Secretary of the Interior's Standards for Rehabilitation.
Projects applying for the Ohio Historic Preservation Tax Credit may also apply for the 20% Federal Historic Investment Tax Credit (FHTC). Please note that aspects of both the Ohio Historic Preservation Tax Credit Application and the Federal Historic Preservation Certification Application must be submitted when applying for the combined credit.
Pre-Application Meetings Required
All applicants must schedule pre-application meetings with the State Historic Preservation Office (SHPO) prior to submitting an application. The purpose of the meeting is to discuss the proposed rehabilitation and documentation prior to submitting an application. Photographs and floorplans are needed for the meeting, and owners (applicants) are required to participate.
Pre-application meetings must be held at least fifteen days prior to the historic documentation (Parts 1 & 2) deadline for each application round. The deadline to request a SHPO pre-application meeting for each round are noted in the table below. Click here to request a pre-application meeting.
Applicants are advised to visit the ODOD website for information on pre-application meetings with ODOD. See link to Frequently Asked Questions.
