Virginia Department of Historic
Resources
The Virginia Department of Historic Resources is the State Historic Preservation Office. Applications for both federal and state tax credits are submitted to the department.
DHR staff members review the federal applications and forward them to the National Park Service with a recommendation regarding approval. Final decisions about the federal credits are made by the Park Service. Decisions about state credits are made by the department.
For information about both the state and federal programs, click on the link above and follow the links for Incentives and Grants, then Rehabilitation Tax Credits. State application forms can be downloaded from the website in PDF format, or requested by e-mail in Word.
Information on other state preservation programs is also available through the Department's website.
This section of the National Park Service's website that deals with the federal Rehabilitation Tax Credit program. From here, you can view basic information about the program, download application forms, check the status of an ongoing project, or click on the IRS Connection link for tax-related information.
You can also view and download the Park Service's Preservation Briefs, a series of over 40 guidance documents to assist property owners with technical preservation issues.
For information on other NPS programs, including the National Register of Historic Places, click on www2.cr.nps.gov
Secretary of the Interior's Standards for Rehabilitation
In order to qualify for either the federal or state tax credit, all rehabilitation work must be consistent with the Secretary's Standards.
Look here for a copy of the standards for rehabilitation as well as the other Standards for the Treatment of Historic Properties (standards for preservation, restoration, and reconstruction).
The National Park Service reviews projects for designation as "certified rehabilitations."
It is the IRS, however, that administers the use of the credit that can be claimed when a project is so designated. Check this link for a list of frequently asked questions about the credit, as well as topical tax briefs and a link to the IRS Code and Treasury Regulations governing the use of the credit.
Other resources include:
Association for the Preservation of Virginia Antiquities
National Trust for Historic Preservation