Ohio Historic Preservation Tax Credit

The Ohio Historic Preservation Tax Credit Program (OHPTC), administered by the Ohio Department of Development (ODOD), provides a tax credit to leverage the private redevelopment of historic buildings. This is a competitive program that receives applications bi-annually in March and September.

While the ODOD administers the competitive evaluation process and makes final selection decisions on state applications, the role of the State Historic Preservation Office (SHPO) is to review the historic rehabilitation component (Parts 1 & 2, also known as Section B—rehabilitation information) of these applications to determine whether the building is a “historic building” and if proposed and completed work complies with the Secretary of the Interior's Standards for Rehabilitation.

Projects applying for the Ohio Historic Preservation Tax Credit may also apply for the 20% Federal Historic Investment Tax Credit (FHTC). Please note that aspects of both the Ohio Historic Preservation Tax Credit Application and the Federal Historic Preservation Certification Application must be submitted when applying for the combined credit.

Pre-Application Meetings Required

All applicants must schedule pre-application meetings with the State Historic Preservation Office (SHPO) prior to submitting an application. The purpose of the meeting is to discuss the proposed rehabilitation and documentation prior to submitting an application. Photographs and floorplans are needed for the meeting, and owners (applicants) are required to participate.

Pre-application meetings must be held at least fifteen days prior to the historic documentation (Parts 1 & 2) deadline for each application round. The deadlines to request a SHPO pre-application meeting for each round are noted in the table below. Click here to submit a pre-application meeting request.

Applicants are advised to visit the ODOD website for information on pre-application meetings with ODOD. See link to Frequently Asked Questions.

OHTPC Schedule 2024-2025

For more information about the Ohio Historic Preservation Tax Credit and to request the Ohio Part 1 & 2 Historic Preservation Certification application forms please contact the Ohio Department of Development:

Lisa Brownell, Program Manager
Office of Strategic Business Investments
Business Services Division

(614) 752-2345

Ohio Historic Preservation Tax Credit (OHPTC) Resources

Ohio Historic Preservation Tax Credit Program Policies

View the ODOD Program Policies document that explains program eligibility, application schedule and procedures, project scoring and selection, certification, fees and reporting.

The Ohio Historic Preservation Tax Credit Pipeline Initiative

The Pipeline Initiative program provides small grants to increase the number and variety of rehabilitation projects eligible for historic preservation tax credits. Acceptable Pipeline Initiative grant projects include the preparation of National Register of Historic Places nominations for buildings and districts and technical assistance for evaluating historic integrity for National Register eligibility. This program creates a pipeline of properties that are eligible for redevelopment assistance through the Ohio Historic Preservation Tax Credit program.

Tax Credit Tutorial Videos

Watch the informational video series on completing a FHTC/OHPTC application.