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.
Applicants are advised to visit the ODOD website for information on pre-application meetings with ODOD. See link to Frequently Asked Questions.
Interested in applying for a tax credit? Click Here.
OHPTC Schedule 2026-2027
| OHTPC Round 37 | OHTPC Round 38 |
|---|---|
| SHPO Pre-App Meeting Request Deadline: July 31, 2026, by 5 p.m. EST. | SHPO Pre-App Meeting Request Deadline: January 29, 2027, by 5 p.m. EST. |
| Must contact SHPO to confirm and finalize the pre-application meeting day and time no later than August 7, 2026, by 5 p.m. EST. Deadline to Hold SHPO Pre-Application Meeting: August 14, 2026 by 5 p.m. EST. | Must contact SHPO to confirm and finalize the pre-application meeting day and time no later than February 5, 2027, by 5 p.m. EST. Deadline to Hold SHPO Pre-Application Meeting: February 12, 2027, by 5 p.m. EST. |
| ODOD Intent to Apply Submission Deadline is August 14, 2026 by 4 p.m. EST | ODOD Intent to Apply Submission Deadline is February 16, 2027, by 4 p.m. EST |
| Deadline to submit Historic Documentation (Part 1 and 2) to SHPO: August 31, 2026, by 5 p.m. EST | Deadline to submit Historic Documentation (Part 1 and 2) to SHPO: February 26, 2027, by 5 p.m. EST |
| SHPO Documentation Review Period: September 1 – December 1, 2026 | SHPO Documentation Review Period: March 1 – June 1, 2027 |
| ODOD Application/Fee Submission Deadline: September 30, 2026, by 4 p.m. EST | ODOD Application/Fee Submission Deadline: March 31, 2027, by 4 p.m. EST |
| Development Application Review Period: October 1 – December 1, 2026 | Development Application Review Period: April 1 – June 1, 2027 |
| Approved Applications Announced: On or before December 31, 2026 | Approved Applications Announced: On or before June 30, 2027 |
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