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Kentucky Heritage Council

Applications & Forms

​​​​Unsure what forms you need?  

Head over to our Resources & Guides​ page to learn more about the Rehabilitation Tax Credit process and which program(s) might be a good fit for you and your project!


Consultation Request for Preliminary Plans:

If you have questions about the application process, program requirements, or have challenging rehabilitation scopes, your project may benefit from early consultation with the Kentucky Heritage Council (KHC) and/or the National Park Service (NPS). 
Generally speaking, a preliminary consultation is strongly recommended prior to the submission of a Part 1 application for projects that contain multiple buildings that were functionally-related historically; for those projects that have new construction or additions proposed; and/or projects that will undergo significant floorplan or material alterations.​ The KHC can request the National Park Service (NPS) attend a preliminary consultation, if the project's specific circumstances might benefit from early coordination between the agencies. ​A preliminary consultation generally focuses on a single process concern or a few specific issues (e.g., changing the front facade or subdividing a historically-open space). It is not the review of an entire project nor does it provide any determination on whether the project will cumulatively meet the SOI Standards for Rehabilitation. 
Preliminary consultations are advisory only, limited to the specific issue(s) for which the consultation was requested, and is never a formal determination or a substitute for a Part 2 applica​​tion.

If you'd like a consultation, please submit your request (linked ​below, for download) to the Application Portal:

Application Instructions:​​

Please READ THESE INSTRUCTIONS before downloading the Tax Credit forms, below. 

To avoid error messages, document corruption, and loss of unsaved changes, please make sure you follow these steps when downloading the State and Federal Application Forms that are provided below:

  1. The forms may automatically open in a new web browser tab or window. DO NOT edit the forms in that browser tab or window. Your edits will not be saved. 

  2. You must DOWNLOAD the forms and SAVE them to your computer. To download and save, click on the "Download File" icon in the top-right of the document, OR right click on the document and choose "Save As..." OR right-click on the web address link and choose "Save Link As..." to download the file to your computer. 

  3. Choose a location to SAVE your applications that will be easily accessed later. Please save your Forms following this naming convention: 

    Part#_Address_County_City_KY
    Example: Part1_410HighSt_Franklin_Frankfort_KY​ 
     Naming Convention Guide.pdf​

  4. Once the forms are DOWNLOADED, NAMED, and SAVED, you may open and fill out the forms using a variety of software applications.  
    Do NOT edit these forms in a web browser. Right-click the document and select "Open With" to select a specific application. Microsoft​ Word typically works best for State forms and Adobe Acrobat is usually best for Federal forms. P​lease remember to SAVE OFTEN. 

    The Federal forms may need to be downloaded directly from the NPS's website, depending on your browser settings and operating system. If you are having trouble with the Federal forms, you may download them directly from the NPS's website, here.  If you encounter difficulties or require any forms be provided and/or submitted in a different format under TitleIV, please email us and we will do our best to accommodate your needs: KHC.TaxCredits@ky.gov 

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Not the property's owner? 

If you are not the fee and simple owner of the property that is applying for a Rehabilitation Tax Credit, you must submit the State's Owner Authorization form:


Part 1 Applications: 

Part 1 presents information about the significance and appearance of the building prior to rehabilitation work beginning and is accompanied with current photos of the pre-rehabilitated property, a photo-key plan, and (if applicable) a historic district map indicating where the property is located within a NRHP certified historic district. The Photo Form template is available below and examples of Photo-Key Plans can be found under our "Resources & Guides" and "Project Examples" pages. 

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Photo Forms:

Photos are essential to assessing the condition of the property and the appropriateness of the proposed changes. Photos must be accompanied by a Photo-Key Plan (examples and a video tutorial is located under our Resources & Guides page). The KHC has developed a Photo Form template, to assist applicants in meeting the Photo-Documentation requirements for State and Federal Tax Credit applications. Instructions for how to add additional "Photo Pages" are provided at the bottom of Page 1. If an applicant is submitting a State and Federal project, only one Photo Form is required and can be used for both programs. Using the prepared Photo Form template (below) is not required. If an applicant chooses to create their own Photo Form, please ensure that all photo size and labelling requirements are met. 

  • Photo Form.pptx (Template - please save as a PDF before submitting)

  • Photo Form for GoogleSlides.pptx (Template - please save as a PDF before submitting​) - If you do not have PowerPoint and wish to use our Photo Form template, you may download this version​ and upload to GoogleSlides for editing. 


Ky Housing Corporation Form - Initial Request:

ONLY if you're applying for the Kentucky "Affordable Commercial Residential Property" project category, will you need to provide the following form (below). 

There is an associated Review Fee with this application, which may be submitted to our Payment Portal before the form will be processed. 

This form must​ be submitted to the Application Portal​ and the KY Heritage Council will forward your materials to the KY Housing Corporation for review. This form will need to be approved by the KY Housing C​​orpo​ration prior to the KY Heritage Council determining a Part 2 Application as complete and adequately documented. 

Questions about this form and how to comply with its requests?
Contact the KY Housing Corporation at: mnoble@kyhousing.org 



Part 2 Applications:

Part 2 describes the condition of the building and the planned rehabilitation work that is proposed. The proposed work will be evaluated based upon the Secretary of the Interior’s Standards for Rehabilitation. Beginning work prior to receiving Part 2 certification of proposed work is done at the applicant's own risk. If the project proposes any new con​struction or demolition (including interior floor plan changes), architectural drawings showing the Existing and Proposed conditions will need to be submitted alongside the Part 2 Application(s). There is a Part 2 Review Fee for State applications (paid through the KHC Payment Portal) and Federal applications (invoiced separately by the NPS). 

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​Amendment Applications:

Amendments are always recommended when a project's scope is changing from what was reviewed in the Part 2 Description of Rehabilitation. Supplemental materials, such as drawings, specification sheets, and additional photos may be necessary to fully assess and understand the changes that are taking place within the project proposal. If you have a State and Federal Tax Credit application, you are welcome to only submit the Federal Amendment, to reduce redundancy of materials. Amendment forms are also used when a property owner is undertaking work after a tax credit approval, during the Monitoring and Enforcement period(s). There are no review fees associated with Amendment applications.

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Requests for Extension or Withdrawal:

State projects expire.
The KHC will notify the Applicant and Project Contact (if applicable) at least twice (once electronically and once by mailed notice) prior to your project's expiration and closure, where the allocated credits will be recaptured back into the next fiscal calendar's funds.
Expirations take place three years after the date of your Allocation Letter.
Should you wish to keep your project active, you may file an Extension Request (below) and pay an Extension Request Review Fee. Please note that Extension Requests only extend your timeline to file a Part 3 application, and does not extend the 24-month period that state projects have to claim qualified expenses for tax credits. There is no formal Federal extension request, but if you have questions about project closures, you may contact the NPS at: NPS_TPS@nps.gov​
Should you wish to withdrawal your application at any time prior to receiving the credits, you may do so in writing, via email to KHC.TaxCredit@ky.gov,  using the Withdrawal Request form, below.  ​


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Part 3 Application:​

Part 3 of the application is submitted after the project is complete, and documents that the work was completed as proposed and provides information on the Qualifying Rehabilitation Expenses (QREs). It is important to note that approval and certification of the "certified rehabilitation" project does not mean that the applicant has met the QRE and/or related tax requirements for State or Federal income tax purposes. Documentation substantiating QREs is required. Its always recommend​ed to consult with an accountant or tax advisor to ensure that the applicable tax credit is beneficial to your own tax and financial situation, and is in filed in accordance with applicable tax laws. The State Part 3 application is comprised of the TC-3 and TC-4 form. There is a Part 3 Review Fee. 

​If your project's Part 2 Application was approved prior to July 1, 2026, you may use the following form (OLD State Part 3 Application - Rev. 2022):

  • OLD State Application - Part 3.pdf
    • ​Please note: We are requesting that all pre-existing projects submit documentation of their "Qualifying Rehabilitation Expenses" (QREs), effective July, 2026. 
    • The Part 3's TC-4 form chart (on page 3) should outline a summary of the QREs. If your expenses exceed the space allotted on the TC-4 form, you should prepare your own cover page, summarizing the QREs being claimed.  
    • Applicants must provide copies of their QRE receipts in a single PDF. Staff will match the receipts provided to the QREs listed on the TC-4 (or cover page, if one is prepared). Please do not include expenses that are Non-QREs. If you have questions about what expenses​ are considered QREs vs. Non-QREs, please reach out to: KHC.TaxCredits@ky.gov 

​For any projects that submitted a Part 2 on or after July 1, 2026, you must use the following (2) forms (NEW State Part 3 Applications - Rev.2026):


Ky Housing Corporation Form - Final Request:

ONLY if you're applying for the Kentucky "Affordable Commercial Residential Property" project category, will you need to provide the following form:


​There is an associated Review Fee with this application, which may be submitted to our Payment Portal. 

This form must​ be submitted to the Application Portal​ and the KY Heritage Council will forward your materials to the KY Housing Corporation for review. This form will need to be approved by the KY Housing Corporation prior to the KY Department of Revenue processing a Tax Credit request. 

Please​ note: the Monitoring and Enforcement Period for the Affordable Commercial Residential project category will begin once the KY Housing Corporation verifies and approves the final request for affordability. 

Questions about this form, how to comply with its requests, and the monitoring requirements?
Contact the KY Housing Corporation at: mnoble@kyhousing.org
 

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Special program under KRS 171.399:

If you're seeking a Tax Credit for a proposed certified rehabilitation of certain historic structures containing twenty-five stories or more, please review the qualifications under KRS 171.399 and submit the following form:​



Post-Approval Tax Filing:

​The KHC does not provide tax-related advice. Once the rehabilitation project is approved by KHC, we refer your application to the appropriate taxation agency. We do not handle your tax filings nor do we issue refunds. If you have any questions about Federal and/or State Tax filings, state refunds, or you have questions, you sh​o​uld reference​ the following websites regarding the IRS's ​3468 Form and KyDOR's ITC and TCS Schedules.


​Written​ Notice:

Please ensure your email contact is correct on all application​ forms. Please note that the K​HC has followed the National Park Service's efforts to go digital. The National Park Service (NPS) created a fully electronic Tax Credit process in September 2023. As such, all State and Federal Rehabilitation Tax Credit applications MUST  be submitted​ digitally AND on the correct electronic Application Forms (located on this page), or they shall be deemed incomplete and the applicant notified to resubmit correctly.  Furthermore, ​the Site Development Program will issue all State Historic Tax Credit determinations and correspondence by email to ​the applicant(s) from Marc​h 1, 2023 henceforth. The National Park Service provides their approval documents to the applicant for Federal Historic Tax Credit applications via email, as well. The only documents that shall be sent to the applicant via written notice in the mail, per our regulations, shall be:

  • Withdrawal of Certification of Historic Significance (per Section 3 of KAR 300.006.011)
  • Notice of Recapture of Allocation Credit (per Section 6 of KAR 300.006.011)​
  • Revocation of Owner's Certifications (per Section 9 of KAR 300.006.011) ​​

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Forms:

​Do you want all the forms in a concise list? Here they are! Please save as a PDF prior to uploading to the Application Portal.  

Federal Application Forms:
​State Application Forms:

Miscellaneous Forms:
​Contacts:

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