STATE TAX CREDITS

The State Tax Credit program provides 25 percent of qualified rehabilitation expenditures on qualified historic structures. Some properties may also qualify for federal tax credit. Some not-for-profit organizations may qualify for credits of 30 percent.

The Kansas Historical Society’s State Historic Preservation Office (SPHO) administers the state tax credit program.

Staff members should be contacted early in the planning process. They will help applicants determine qualifications, provide applications, and suggest technical assistance.

Property owners may also want to work with a financial advisor to take advantage of the tax incentives.

HISTORIC PRESERVATION CERTIFICATION APPLICATION

APPLICATION INSTRUCTIONS

ECONOMIC IMPACT STUDY

REPORT EXECUTIVE SUMMARY

State Tax Credit Projects - Before and after

Qualified Expenses

List of Examples

Architect fees
Capital account fees
Carpeting, if glued down
Ceilings
Chimneys
Construction management costs
Construction period
Doors
Electrical wiring
Engineering fees
Escalators and elevators
Fire escapes
Floors
HVAC system components
Interest and taxes during construction period
Light fixtures
Operation and maintenance components
Paneling, permanent coverings
Partitions
Plumbing and fixtures
Reasonable developer fees
Roofing
Sprinkler systems
Stairs
Tiling, permanent coverings
Walls
Windows

Planning Check List

Properties are listed in the Register of Historic Kansas Places, National Register of Historic Places, contribute to a National Register Historic District, or have been certified as a historic structure

State Historic Preservation Office will approve project before work begins

Project expenses exceed $5,000

Work meets the Secretary of Interior’s Standards for Rehabilitation

State tax credits can be carried forward for 10 years

State tax credits can be transferred to others

Print check list

Historic Preservation Certification Application

National Park Service Application

Part 1 – Qualified Historic Structure Certification Form

Part 2 – Qualified Rehabilitation Certification Form

This form is required to certify the project will meet the Secretary of the Interior’s Standards for Rehabilitation. It should be submitted before the project begins.

Photographs must be submitted digitally.

An application processing fee is required and based on the cost of the project.

Application Processing Fee—An application-processing fee is required for the SHPO to review state tax credit applications.

Fees are based on the estimated dollar amount of qualified rehabilitation expenditures. Please submit the appropriate fee as noted below with your Part 2 application or as requested by SHPO staff.

Fees may be paid via the Museum Store Online store; scroll to the bottom of the store's webpage and click "Tax Credits."

Part 3 – Qualified Expenditures

Qualified Expenditures     Fee

$5,000 - $25,000              $200

$25,001 - $50,000            $350

$50,001 - $100,000          $500

$100,001 - $500,000        $900

$500,001 - $1,000,000    $1,500

$1,000,000+ $2,000

Part 4 - Certification of Completed Work

Part 5 - Claiming Tax Credit

STATE TAX CREDITS