Application Packet for the State Income Tax Credit

for Rehabilitation of Owner-Occupied Residences

NOTE: Be sure you have read "Tax Savings for Owners of Historic Homes" before proceeding.

Much of the information below is in Adobe Acrobat PDF format . If you do not have Adobe Acrobat Reader you must download it before viewing the file. There is no charge for the program. If you have questions or comments about the Acrobat files, please contact the webmaster.

This packet includes:

When can I start my project?

If your property is in Charleston, be sure to complete the Charleston Checklist first.

Certified Rehabilitation Application – Contains three forms and instructions for each:

S1 - Evaluation of Significance with Tips for Writing an Architectural Description
Send in this form if your residence is in a National Register Historic District, OR if your residence may be individually eligible for listing in the National Register, OR if it is an outbuilding of a listed or eligible residence. This form is NOT NEEDED for residences that are individually listed in the National Register.
S2 - Description of Rehabilitation with Tips for Approval of Proposed Work
Send in this form BEFORE YOU BEGIN THE REHABILITATION WORK. Describe all rehabilitation work that you propose, including work that is not eligible for the credit. Make sure you read the Tips for Approval of Proposed Work before filling out the application.
S2 - Amendment 
Use this form to make changes to approved work or to address any conditions.
S3 - Documentation of Completed Work
Use this form to document the completed work.

The forms above are also available as Word 97 forms. Contact Kim Robinson at krobinson@scdah.state.sc.us or call 803.896.6199 to receive a copy via email.

This program requires approval of work prior to construction. Send both S1 and S2 forms well before you intend to begin work, but after most design decisions have been made.  Send one copy of each form and supporting documentation.  Keep a copy of your application for consultation with the SHPO staff, as well as for your own records.  Review time is approximately 45 days. 

DON'T FORGET

• Get approval prior to construction or demolition.
• Sign the forms - we cannot process forms without an original signature.
• Describe the project work completely - if the work is not fully described, we must place the review on hold while you complete the description.
• Photographs - For S1 and S2, include photographs of the residence in the "before" condition.  For S3, include photographs that show the completed work.
• Include plans, elevations, and other drawings - Drawings are needed to show the existing condition and proposed treatment of the residence.  Professionally produced architectural plans are not required, but the project drawings must be clear enough for us to review the work.