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Application Packet for the State Income Tax Credit
for Rehabilitation of Owner-Occupied Residences

The Certified Rehabilitation Application contains three forms (S1, S2, and S3) and instructions for each. It also includes Guidance documents (see right hand bar for additional documents). All forms are in PDF format.

The Certified Rehabilitation program requires approval of work by the State Historic Preservation Office 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 30 days. 

Application Forms 

S1 - Evaluation of Significance (PDF)
Send in this form describing the building, including any changes made to the building PRIOR to the tax credit project.

S2 - Description of Rehabilitation (PDF)
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 (at right) before filling out the application. Use the S2 - Description of Work Continuation Sheet (PDF) if you need additional pages to describe work items. Use the S2 - Amendment Form (PDF) to make changes to approved work or to address any unforeseen conditions placed by the SHPO on the project.

S3 - Documentation of Completed Work (PDF) 
Document the completed project on the S3 form.


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

Get approval prior to any construction or demolition. Do not begin any work during the time the SHPO is reviewing the project.

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. See Tips for Taking Photographs (at right).

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.