An Official Website of the Commonwealth of Kentucky
- Amended 4/21-
New this year, to address issues that have arisen with Gov. Andy Beshear's COVID-19 emergency order, an electronic submission process is being implemented for the convenience of our constituents and to help expedite SHPO review.
A hard-copy submission of your tax credit application is still required to be mailed or sent by delivery service to the SHPO office for final processing. But given the stay-at-home order and the current difficulty of obtaining hard-copy photos and other documents, electronic submission will provide applicants a means to submit all the different components of their application in a digital format prior to the state deadline, then supplement with the printed components as quickly as possible once offices and retail establishments reopen. Final (Part 3) certifications will not be issued until all documentation has been submitted in hard-copy format.
Please note this change in allowing electronic submissions does not alter any other requirements of either the state or federal program and KHC must receive a complete application, submitted either by mail/delivery, or electronically, or a hybrid of both, by the April 29 deadline. Follow this link for complete credit instructions, guidelines and forms.
KHC offices are currently closed to the public so no one is available to receive documents delivered by hand. Complete or partial hard-copy tax credit applications should be mailed or sent by delivery service to the Kentucky Heritage Council, 410 High Street, Frankfort, KY 40601. To electronically submit complete applications, or documents supplementing a partial hard-copy submission, follow the process outlined below.
Please note KHC does not currently have any way to process review fees online, so payment by check is required by mail or delivery. Following is a fee schedule for your reference:
It is recommended that applicants submit a complete application both by paper and electronically if possible. Applications submitted online will receive top priority for project review due to staff working largely from home. As always, state allocation letters will go out by June 29 for projects submitted for the 2020 project pool. But please be advised that due to schedule changes for National Park Service personnel there may be some disruption in communication at the federal level, so we will keep applicants apprised as the situation evolves.
If you are unsure whether your application or review fee payment has been received, please contact Yvonne Sherrick at email@example.com or 502-892-3602. Thank you for your patience and understanding during this time.
As with the federal program, Kentucky Historic Preservation Tax Credit applications may be submitted at any time; however, credits will be allocated each calendar year to projects that have a complete Kentucky Part 1 and Part 2 application submitted by the annual deadline of April 29. An apportionment formula will be applied if the total amount of approved credits exceeds the $5 million cap. Taxpayers are urged to seek the advice of a qualified tax professional before proceeding with any tax credit project.
Guidelines for the state tax credit are modeled on the Federal Historic Rehabilitation Tax Credit program. Follow this link for detailed information about state and federal project criteria and a complete list of forms, instructions and guidelines for preparing your application.
The following steps outline the new electronic submission process. Please contact your project reviewer at any stage of this process if you need any technical assistance with file formatting, submitting files online, working with digital photos, etc. or have issues with access to a printer or file scanner.