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.

  • Federal applications are going digital on August 15, 2023. Application materials will be submitted to our office through ESHPO. Please see more information below and visit the NPS website
    • Revised federal forms can be found here
  • 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.

Please submit applications to the State Historic Preservation Office of Iowa using the ESHPO system. Hard copy will no longer be accepted from August 15th on. All applications must follow revised NPS electronic submission guidelines. Contact us to get started and check out ESHPO. Instructions on using ESHPO are located at the bottom of this page.