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 Federal Historic Preservation application, often 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 Round 31 was July 31, 2023.

Applicants are advised to visit the ODOD website for information on pre-application meetings with ODOD. See link to Frequently Asked Questions.

Round 31 Schedule: Fall 2023

Approved Applications Announced: On or before December 31, 2023
SHPO Pre-App Meeting Request Deadline: July 31, 2023 by 5 p.m. EST
ODOD Intent to Apply Deadline and Deadline to Hold SHPO Pre-Application Meeting: August 15, 2023 by 5 p.m. EST
Historic Documentation (Part 1 and 2) Deadline to SHPO: August 31, 2023 by 5 p.m. EST
ODOD's Application/Fee Submission Deadline: October 2, 2023 by 5 p.m. EST
SHPO Application Review Period: August 31-December 1, 2023
ODOD Review Period: October 3-December 1, 2023
Approved Applications Announced: On or before December 1, 2023

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

(614) 752-2345