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. 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 30 is January 31, 2023. Click here to complete a request for 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.

 

Ohio Historic Tax Credit Round Schedule

Round 30 Schedule: Spring 2023Round 31 Schedule: Fall 2023
SHPO Pre-App Meeting Request Deadline: January 31, 2023 by 5 p.m. ESTSHPO Pre-App Meeting Request Deadline: August 1, 2023 by 5 p.m. EST
ODOD Intent to Apply Deadline and Deadline to Hold SHPO Pre-Application Meeting: February 15, 2023 by 5 p.m. ESTODOD 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: February 28, 2023 by 5 p.m. ESTHistoric Documentation (Part 1 and 2) Deadline to SHPO: August 31, 2023 by 5 p.m. EST
ODOD's Application/Fee Submission Deadline: March 31, 2023 by 5 p.m. ESTODOD's Application/Fee Submission Deadline: October 2, 2023 by 5 p.m. EST
SHPO Application Review Period: April 1-June 1, 2023SHPO Application Review Period: October 3-December 1, 2023
Approved Applications Announced: On or before June 30, 2023Approved Applications Announced: On or before December 31, 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

Ohio Department of Development OHPTC Resources

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Ohio Historic Preservation Tax Credit Program Policies

View the ODOD Program Policies document that explains program eligibility, application schedule and procedures, project scoring and selection, certification, fees and reporting.

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The Ohio Historic Preservation Tax Credit Pipeline Initiative

The Pipeline Initiative program provides small grants to increase the number and variety of rehabilitation projects eligible for historic preservation tax credits. Acceptable Pipeline Initiative grant projects include the preparation of National Register of Historic Places nominations for buildings and districts and technical assistance for evaluating historic integrity for National Register eligibility. This program creates a pipeline of properties that are eligible for redevelopment assistance through the Ohio Historic Preservation Tax Credit program.