Federal Rehabilitation Investment Tax Credit

The Federal Rehabilitation Investment Tax Credit (RITC) is a federal income tax credit equal to 20 percent of qualified rehabilitation expenses. It is available ONLY for income-producing properties. The application is first reviewed by the Historic Preservation Division (HPD), then forwarded to the National Park Service for review and approval. This program is available nationwide.

Program Update: After August 15th, all state and federal applications submitted to HPD must be submitted digitally.  Neither NPS nor HPD will accept any applications or amendments in physical form after that date.

Historic Preservation Certification Application

How to apply...

The applications for the Federal Tax Credit are provided by the National Park Service in the links below. Also see: Application instructions provided by the National Park Service. 

In order to apply for the Federal Rehabilitation Investment Tax Credit, HPD needs several items to review your project, which will then be forwarded to the National Park Service for review of the Federal program.

Items needed for application:

  • Application Form (see below)
  • Photographs of the entire property, inside and out (See:  Download this pdf file. HPD's Photo Guide )
  • Photo Key (a copy of a floor plan keyed to show where photos were taken, See:  Download this pdf file. HPD's Photo Guide )
  • Rehab floor plan of the building

​Please do not submit items in a notebook or any other type of folder.

Applications

Preliminary Certification

Amendments

Final Certification

Send all completed applications and supplemental information to:

  • Historic Preservation Division
    Georgia Department of Community Affairs
    Attn: Tax Incentives Coordinator
    60 Executive Park South, NE
    Atlanta, GA 30329

External Links

  • NPS Technical Preservation Services

    Technical Preservation Services (TPS) is the division of the National Park Service that reviews all Federal Rehabilitation historic preservation tax credit applications. The TPS web site provides all the information one may need to apply for and learn about the program regulations and guidelines; including internal links to certification applications, IRS information, the Secretary of Interior's Standards, and the Preservation Briefs.

  • Secretary of the Interior's Standards for Rehabilitation

    The guiding principles used to evaluate rehabilitation projects submitted to HPD and the NPS for review and certification. The National Park Service's website provides a web-based version with illustrated guidance.

  • Preservation Briefs

    The National Park Service has developed a series of publications that address specific rehabilitation issues and the proper rehabilitation methods that should be applied.

  • IRS Information

    Want to know how the Federal historic tax credit program will affect your taxes? Click here to learn more about the rules and regulations promulgated by the IRS. This includes information on how these credits affect minimum income tax requirements and passive income.

  • Preservation Tech Notes

    Preservation Tech Notes provide practical information on traditional practices and innovative techniques for successfully maintaining and preserving cultural resources.

  • Interpreting the Standards Bulletins

    Interpreting the Standards Bulletins explain rehabilitation project decisions made by the National Park Service in its administration of the Historic Preservation Tax Incentives program.