Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-37 - HISTORIC PRESERVATION
Subject 110-37-6 - GEORGIA STATE INCOME TAX CREDIT PROGRAM FOR REHABILITATED HISTORIC PROPERTY
Rule 110-37-6-.11 - Fees for Processing Certification Requests

Universal Citation: GA Rules and Regs r 110-37-6-.11

Current through Rules and Regulations filed through September 23, 2024

(1) For applications received by the Division prior to January 1, 2016:

(a) Fees are charged for reviewing Part A - Preliminary Certification Applications. The fee for review of proposed, ongoing, or completed rehabilitation projects is $50.00. If the applicant is applying for the Georgia Preferential Property Tax Assessment Program provided by O.C.G.A. 48-5-7.2 and the Georgia State Income Tax Credit Program provided by O.C.G.A. 48-7-29.8, then the fee for review of proposed, ongoing, or completed rehabilitation projects is $75.00 for both programs.

(b) Payment shall be made when the application is submitted to the Division for review. Fees are payable only by a cashier's check or money order. Checks should be made payable to the Georgia Department of Natural Resources. Preliminary Certification decisions will not be issued on an application until the appropriate remittance is received. All fees are non-refundable.

(c) Each rehabilitation of an individual certified structure will be considered a separate project for purposes of computing fees.

(d) In the case of a rehabilitation project which includes more than one building where the buildings are judged by the Department to have been functionally related historically and with distinct primary/secondary hierarchical and proportional relationships and so collectively are a single certified structure, the fee is $50.00 or $75.00, whichever is applicable.

(2) For applications received by the Division on or after January 1, 2016 or for projects that are applying for credits allowed by O.C.G.A. Sec. 48-7-29.8(c)(2):

(a) Fees are charged for reviewing Part A - Preliminary Certification and Part B - Final Certification applications in accordance with the following schedule:

Project Qualified Rehabilitation Expenditures (QRE)	Part A - Preliminary Certification Review Fee	Part B - Final Certification Review Fee
$100,000 or under	$250	None
Over $100,000 up to $500,000	0.375% of estimated QRE	0.125% of actual QRE
Over $500,000	$1875 plus 0.75% of estimated QRE exceeding $500,000	$625 plus 0.25% of actual QRE exceeding $500,000
Maximum Total Fee for any single project shall not exceed $25,000 All projects over $100,000: 75% of the total review fee will be collected at Part A and the remainder (25%) will be collected at Part B

(b) Payment shall be made upon invoice by the Division. Fees are payable only by a cashier's check or money order. Checks should be made payable to the Georgia Department of Community Affairs.

1. Certification decisions will not be issued on an application until the appropriate remittance is received.

2. All fees are non-refundable.

(3) Each rehabilitation of an individual certified structure will be considered a separate project for purposes of computing fees.

(a) In the case of a rehabilitation project which includes more than one building where the buildings are judged by the Department to have been functionally related historically and with distinct primary/secondary hierarchical and proportional relationships and so collectively are a single certified structure, the fee is computed using total qualified rehabilitation expenditures of all the buildings.

(4) For Part A - Preliminary Certification applications received prior to January 1, 2016 for projects where the completion date will be on or after January 1, 2017, Part A - Preliminary Certification review fees will be charged in accordance with paragraph (1) of this rule and Part B - Final Certification review fees will be charged in accordance with paragraph (2) of this rule.

O.C.G.A. § 48-7-29.8.

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