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How to Apply
A three-part application is required to qualify for the 20% tax credit. The applications are reviewed by the State Historic Preservation Office and the National Park Service.
- Part 1 presents information about the significance and appearance of the building.
- Part 2 describes the condition of the building and the planned rehabilitation work. The proposed work will be evaluated based upon the Secretary of the Interior’s Standards for Rehabilitation — a set of 10 rules of practice.
- Part 3 of the application is submitted after the project is complete and documents that the work was completed as proposed. National Park Service approval of the Part 3 certifies that the project meets the Standards and is a certified rehabilitation.
More detailed information about this process is available from the National Park Service. Please submit applications to the State Historic Preservation Office of Iowa using the ESHPO system and follow up with your paper copy. Contact us to get started and check out ESHPO. Instructions on using ESHPO are located at the bottom of this page.
- Watch the walk-through webinar
- A quick reference guide PDF is available at the bottom of the page.
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ESHPO - Federal Tax Credit Training Guide
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