State Historic Preservation Tax Incentive Program Instructions and Applications

Iowa Code and Administrative Rules

• Iowa Code 404A
• Senate File 521, signed April 28, 2011
• Administrative Rules, filed emergency and effective June 22, 2011

*Please Note: the administrative rules document presents the amendments to rules filed emergency on June 22, 2011. Final editing and publishing may make minor technical edits to the text. We will post the official version of the rules when they are published.

State Tax Credit Forms and Instructions

Part 1

• February 2013 Application Form
• February 2013 Application Instructions

Part 2 (application processing fee required, see below)

• February 2013 Application Form for Part 2
• February 2013 Application Instructions for Part 2

Part 3 (application processing fee required, see below)

• February 2013 Application Form for Part 3
• February 2013 Application Instructions for Part 3

Parts 1 - 3

• Continuation/Amendment Sheet for Parts 1, 2, and 3

Additional Application Materials and Guidance

QRC Schedule and Guidance (Project Commencement and Completion Reports)

• 2012 QRC Schedule
• 2012 QRC Schedule
• 2012 Guidance memorandum for QRC Schedule

Disaster Certification (for Parts 1 and/or 2)

1. Disaster Certification form
2. Disaster Certification form

Department of Revenue Historic Preservation Tax Credits Survey (for Part 3)

• Survey Form
• Instructions for the Survey Form

Additional Guidance

• Photo key example
• Window survey spreadsheet - (To use this .xlsx file, please first download it to your computer to open it.
  To download the file in Windows, right click and select "Save Link As."
  To Download the file on a Mac, Command-click on the link and save the file to your computer.

Fees

For project with qualified rehabilitation costs of:	Part 2 Processing Fee	Part 3 Processing Fee
$50,000 or less	No cost	No cost
$50,001 to $100,000	$250	$250
$100,001 to $500,000	$500	$500
$500,001 to $1,000,000	$750	0.5 percent of qualified rehabilitation costs (i.e., 0.005 x costs)
$1,000,001 to $6,000,000	$1,000
Over $6,000,000	$1,500	$30,000

Contact

Elizabeth (Beth) Foster Hill, Tax Incentive Programs Manager/National Register Coordinator
State Historic Preservation Office
600 E. Locust Street
Des Moines, IA 50319-0290
(515) 281-4137
Beth.Foster@iowa.gov