General Submission Requirements
All application materials for the state and federal tax credit programs must be submitted in hard copy to our agency unless instructed otherwise. This includes application forms, architectural plans, and photographs. Non-paper materials such as electronic submissions, CDs and USB drives are considered supplemental only.
Mailing Instructions
Submissions should be transmitted by courier (recommended), by the U.S. Postal Service, or hand-carried. Faxed applications are not accepted. When sending your application, please ensure you are using the correct mailing address.
Submissions by courier (FedEx, UPS, or hand delivery) must be submitted to our physical street address:
Preservation Tax Credit Programs
Texas Historical Commission
108 West 16th Street, Second Floor
Austin, TX 78701
(512) 463-6094
Submissions through the U.S. Postal Service must be submitted to our P.O. Box:
Preservation Tax Credit Programs
Texas Historical Commission
P.O. Box 12276
Austin, TX 78711-2276
Application Contents
Please ensure that you have submitted all required components of your application(s). For projects participating in both the state and federal programs concurrently, complete applications for each program must be submitted: Part 1, 2 and 3 for the federal tax credit and Part A, B and C for the state credit. Although they are very similar, an application for federal program does not fulfill the need to complete the state application if that credit is sought as well.
All tax credit applications, for the state and/or federal programs, will require:
- Fully completed application forms:
- All federal applications require original signatures, and the applicant MUST indicate whether they are the owner by checking the appropriate box and providing a letter if necessary.
- All blanks and boxes must be filled in. All dates must have a month, day, and year.
- Labeled photographs and photo keys are required (see Application Format). Photos must show:
- historic and current condition for Part 1 and/or Part A;
- the existing condition at the time of purchase AND the existing condition at the time of application for Part 2 and/or Part B (if these are different, you must send both);
- the completed conditions for Part 3 and/or Part C.
The following additional items are required for specific applications as noted:
- A project location map, and site map if applicable, for Part 1 and/or Part A
- All proposed construction documents, architectural plans, and project specifications, for Part 2 and/or B
- Documentation supporting your placed in service date, only for state Part C -- see our Application Guide
- Payment by check for THC review fee, for state Parts B and C – see Payment
For applications to the state program alone, please submit ONE copy of your application materials to our office. Please do not duplicate any state application materials. Extra copies will be discarded.
For projects participating in both the state and federal programs simultaneously, you must complete applications for both programs – an application for one program does not count toward the other program.
All federal application materials must be submitted to us in duplicate sets. This includes forms, narratives, photographs, architectural plans, etc. One copy remains at our office, and we will forward the second copy to the National Park Service in Washington, D.C.
Important: please ensure all federal forms bear original wet-ink signatures, a valid SSN or TIN is provided where necessary, and all blanks and checkboxes are filled in (you must identify whether the applicant is the owner). NPS requires zip codes to include ZIP+4 (e.g. 78701-1664). All dates must have a month, day and year. Incomplete applications will cause review delay.
For projects applying for both programs, we require:
- Two copies of your federal application forms -- Part 1, 2, and/or 3 -- including all pages of the form and narrative, found here.
- One copy of your state application forms -- Part A, B, and/or C -- including all pages of the form and narrative, found here.
- Only two copies of any supplemental materials: photos, photo keys, maps and architectural plans. Please do not send more than two copies of these materials.
- A payment only for the THC review fee (Part B or C), by check as described below. Billing is handled separately by NPS for your federal application. – see Payment
Application Format
Please see our Application Guide for in-depth guidance on filling out and submitting applications.
General
Please do not bind your application. Spiral bindings, three-ring binders, photo albums, etc. will be discarded. Paper clips and binder clips are recommended to organize your submissions. Oversized, rolled plans SHOULD be bound. When submitting multiple items in the same package (such as duplicate sets of photos), please separate them for ease of processing.
Please ensure that individual application components (narrative, photos, photo keys, architectural plans) are separate. For instance, do not create compilation pages that incorporate a narrative and photos together on the same sheet.
Narrative
It is acceptable to create your own narrative sheets if desired, as long as the format is followed closely and ALL required content items in the narrative are still present.
Photographs
All photographs must be in color, at least 4" x 6", and either standard-format snapshots (loose) or printed on high-quality paper, one or two photos per page. Photos must be accurately labeled, dated, and keyed to a photo key. Read more about photo documentation and completing a photo key on the National Park Service's website.
Page Size
Printed narrative and photo sheets should be on standard letter-size paper.
For architectural drawings, there is no specific required print size. Our office and NPS discourage full size drawings due to storage space. Appropriate print sizes should be based on legibility of the contents -- any print size is acceptable as long as all words and details may be easily read.
Payment
Federal program
For the federal program, the Part 2 and Part 3 review process requires the payment to the National Park Service be received by their office prior to review of your project.
The National Park Service will send you an invoice by email when they have received your project application from THC. Please be vigilant and check your spam folder if necessary, because unpaid application fees will cause review delay.
State program
For the state program, the Part B and Part C review process requires a fee payment to the Texas Historical Commission in order for your project to be reviewed.
This fee, in accordance with the schedule below, must be paid to the Texas Historical Commission by check. If possible, please submit your check together with your application materials, in the same envelope or box. Please write your project name on your check to aid in processing, especially if you are not able to deliver your check together with your application.
Current Application Fee Schedule:
Texas Historic Preservation Tax Credit program
Eligible costs and expenses (QREs) |
Part A review fee |
Part B review fee |
Part C review fee |
---|---|---|---|
$5,000 to $50,000 |
$ - |
$ 150 |
$ 150 |
$50,001 to $100,000 |
$ - |
$ 250 |
$ 250 |
$100,001 to $250,000 |
$ - |
$ 375 |
$ 375 |
$250,001 to $500,000 |
$ - |
$ 500 |
$ 500 |
$500,001 to $6,000,000 |
$ - |
0.15% of estimated eligible costs and expenses (QREs) |
0.15% of estimated eligible costs and expenses (QREs) |
Over $6,000,000 |
$ - |
$ 9,000 |
$ 9,000 |