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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 is the preliminary application, Evaluation of National Register Status, to determine if the proposed property is historic and listed in the National Register or in a National Register district.

PART 2 is the Description of Proposed Rehabilitation, which outlines in detail the proposed rehabilitation work.

PART 3 is the Request for Certification of Completed Work form, 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.

More detailed information about each part of this process is listed 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

Tax Credit Forms

Instructions and Guidelines

Part 1 Application PDF
Evaluation of National Register Status

Part 1 Application Word
Evaluation of National Register Status

Part 2 Application PDF
Description of Rehabilitation

Part 2 Application Word
Description of Rehabilitation

Part 2 Application: SAMPLE

Part 3 Application PDF
Request for Certification of Completed Work

Part 3 Application Word
Request for Certification of Completed Work

Part 4 Application PDF
Summary of Investment and Election of Credit

Part 4 Application Word
Summary of Investment and Election of Credit

Continuation Amendment Form