Delaware Administrative Code
Title 1 - Authorities, Boards and Commissions
900 - Division of Historical and Cultural Affairs
901 - Historic Preservation Tax Credit Program
Section 901-8.0 - Fees for Processing Rehabilitation Certification Request

8.1.1 The fee for applicants of owner-occupied properties and resident curators is $100. The fee is due at the time the applicant submits their Request for Certification of Historic Property application. All fees are non-refundable.

8.1.2 The fee for all other applicants is as follows: $250 due at the time the applicant submits their Request for Certification of Historic Property Application; 1.5% of the credit reservation requested in the Part 2 Certification of Rehabilitation; and 1.5% of the credit reservation or credit award (whichever is more) in the Part 3 Certification of Completion. The fee will be calculated by the Delaware State Historic Preservation Office based on the qualified expenditures indicated in the Part 2 Certification of Rehabilitation and its associated documentation. If the applicant requests an increase in the amount of tax credits to be awarded to a project, this will result in a supplemental fee. All fees are non-refundable.

8.1.3 The Delaware State Historic Preservation Officer may not pro-rate or waive the fee.

8.1.4 A Credit Award will not be made to an applicant until all applicable fees are paid.

8.1.4 Fees will be paid by check which are to be made payable to the State of Delaware. If the fee exceeds $10,000, a certified check is required.

8.1.5 This fee schedule is applicable to all projects initiated after the effective date of these rules, except as provided for under Section 12.0.