How to Apply
Use ESHPO to apply for the State Historic Tax Credit Program.
- A quick reference guide PDF is available at the bottom of the page.
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A webinar is available. This will walk you through how to submit an application in ESHPO.
All instructions for the online applications are included in the State Tax Credit Guide.
Attachments such as photos, assessor statements, Iowa Site Inventory Forms, etc. will be uploaded as separate documents. These forms are available to download here or from the State Tax Credit Guide. The State Tax Credit Guide contains information about the online process, creating an account, the application parts and naming conventions for files.
Please note, if you are applying for both the state and federal tax credit programs, submit an application to each program at the same time.
Application Timeline
- Part 1 — Submissions accepted year-round (submit in ESHPO)
- Part 1.5: Pre-Application Meeting — Schedule at least 30 days after Part 1 has been submitted (schedule in online scheduler)
- Part 2 — Submissions accepted year-round, following Part 1 approval and after completion of the Pre-Application Meeting (submit in ESHPO)
- Part 2B: Registration — Small Project* Submissions accepted year-round, within 180 days of Part 2 approval (submit in iowagrants.gov)
- Part 2B: Registration — Large Project* Submit during a registration filing period (one or two periods each year), after Part 2 approval (submit in iowagrants.gov)
- Part 2C: Agreement — Sign following successful registration
- Part 3 — Submit per the terms of the agreement (submit in iowagrants.gov)
* A small project has qualified rehabilitation expenditures of $750,000 or less. A large project has qualified rehabilitation expenditures of more than $750,000.
Amendments Process
Part 1 or Part 2 Amendments must be submitted in ESHPO. Submission requirements are included in the State Tax Credit Guide.
Part 1.5: Pre–Application Meeting Process
The mandatory Part 1.5: Pre-Application Meeting must be scheduled at least 30 days after submitting your Part 1 application by using the online scheduler.
Submission requirements are included in the State Tax Credit Guide.
Review Fees
Nonrefundable application processing fees are charged for reviews of Part 2 and Part 3 Applications. SHPO strongly prefers to receive payment by electronic check on its payment portal. If payment via the payment portal is not feasible, make check payable to “Iowa Department of Cultural Affairs” and add “Part 2 STC##-##-###” or “Part 3 STC##-##-###” to the memo line. Applications will be placed on hold and will not be reviewed until payment is received. Send payment to:
State Historic Preservation Office
State Historic Tax Credit Program — 3rd Floor East
600 E Locust St.
Des Moines, IA 50319-0290
| 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 $750,000 | $500 | $500 |
| $750,001 to $6,000,000 | $1,000 | 0.5 percent of final qualified rehabilitation expenditures (i.e., 0.005 x expenditures) |
| Over $6,000,000 | $1,500 | $30,000 |
Refer to Iowa Code and Administrative Rules.
Before applying, consult your accountant or tax advisor to make sure that this state tax credit is beneficial to you. Certain income and other restrictions may have a bearing on whether an owner is able to use the credit.
Please contact us if you have questions.
Application Resources
