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How to Apply

KHC tax credit reviewers evaluate all proposed projects for eligibility and should be consulted prior to the start of any work, and again regularly throughout the course of rehabilitation, to ensure that proper standards are followed.

Applying for the credit is a three-part process:

PART 1 - Evaluation of Significance is the preliminary application to determine if the proposed property is historic and listed in the National Register or in a National Register district.

PART 2 - Description of Rehabilitatiooutlines in detail the proposed rehabilitation work.

PART 3 - Request for Certification of Completed Work must be submitted once the rehabilitation work is completed.

Parts 1 and 2, the preliminary application and the description of proposed rehabilitation, may be submitted simultaneously.  However, any work done prior to certification of these applications by the Kentucky Heritage Council is done at the applicant's own risk, and may result in disqualification of the project.

Photographic documentation of the project prior to rehabilitation and at each phase of the certification process is required.

Guidelines for the new Kentucky Historic Preservation Tax Credit are modeled on the Federal Historic Rehabilitation Tax Credit program.  If a federal tax credit is also being sought, the appropriate corresponding federal tax credit forms should be attached to the state forms.  This will avoid substantial delays in approving rehabilitation projects. Learn more about the federal credit from National Park Service Technical Preservation Services, or link directly to the federal forms under the federal Historic Preservation Certification Application.

More detailed information about each part of this process can also be found on pages 5 to 11 of Kentucky Historic Preservation Tax Credit Instructions and Guidelines.

For Information:

Mike Radeke
Restoration Project Manager
(502) 564-7005, ext. 4559