How to Apply

Use the Online Application Portal (CACTAS) to apply for the State Historic Preservation and Cultural & Entertainment District Tax Credit Program (HPCED).

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 in CACTAS 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
  • Part 1.5: Pre-Application Meeting — Schedule at least 30 days after Part 1 has been submitted
  • Part 2 — Submissions accepted year-round, following Part 1 approval and after completion of the Pre-Application Meeting
  • Part 2B: Registration — Small Project* Submissions accepted year-round, within 180 days of Part 2 approval
  • Part 2B: Registration — Large Project* Submit during a registration filing period (one or two periods each year), after Part 2 approval
  • Part 2C: Agreement — Sign following successful registration
  • Part 3 — Submit per the terms of the agreement

* 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 sent to SHPOTaxCredit@iowa.gov. 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. 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.

Iowa Department of Revenue Guidance

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