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 deadlines to request a SHPO pre-application meeting for each round are noted in the table below. Click here to submit a pre-application meeting request.
Applicants are advised to visit the ODOD website for information on pre-application meetings with ODOD. See link to Frequently Asked Questions.
OHPTC Schedule 2025-2026
OHPTC Round 35 – Fall 2025 | OHPTC Round 36 – Spring 2026 |
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SHPO Pre-App Meeting Request Deadline: July 31, 2025 by 5 p.m. EST. | SHPO Pre-App Meeting Request Deadline: January 30, 2026 by 5 p.m. EST. |
ODOD Intent to Apply Submission Deadline is August 15, 2025 by 4 p.m. EST and Deadline to Hold SHPO Pre-Application Meeting: August 15, 2025 by 5 p.m. EST. Must contact SHPO to confirm and finalize the pre-application meeting day and time no later than August 8, 2025 by 5 p.m. EST. | ODOD Intent to Apply Submission Deadline is February 13, 2026 by 4 p.m. EST and Deadline to Hold SHPO Pre-Application Meeting: February 13, 2026 by 5 p.m. EST. Must contact SHPO to confirm and finalize the pre-application meeting day and time no later than February 6, 2026 by 5 p.m. EST. |
Historic Documentation (Part 1 and 2) Deadline to SHPO: August 29, 2025 by 5 p.m. EST | Historic Documentation (Part 1 and 2) Deadline to SHPO: February 27, 2026 by 5 p.m. EST |
SHPO Documentation Review Period: August 30 – December 1, 2025 | SHPO Documentation Review Period: February 28 – June 1, 2026 |
ODOD Application/Fee Submission Deadline: September 30, 2025 by 5 p.m. EST | ODOD Application/Fee Submission Deadline: March 31, 2026 by 5 p.m. EST |
Development Application Review Period: October 1 – December 1, 2025 | Development Application Review Period: April 1 – June 1, 2026 |
Approved Applications Announced: On or before December 31, 2025 | Approved Applications Announced: On or before June 30, 2026 |
For more information about the Ohio Historic Preservation Tax Credit and to request the Ohio Part 1 & 2 Historic Preservation Certification application forms please contact the Ohio Department of Development:
Lisa Brownell, Program Manager
Office of Strategic Business Investments
Business Services Division