Kansas Administrative Regulations
Agency 118 - STATE HISTORICAL SOCIETY
Article 5 - STATE REHABILITATION TAX CREDIT PROGRAM
Section 118-5-5 - Standards for certifying a qualified historic structure
Current through Register Vol. 43, No. 39, September 26, 2024
The following standards for certifying a qualified historic structure shall be applied by the reviewing entity.
(a) Structures, both income-producing and non-income-producing, for which the federal rehabilitation tax credit is not sought but for which only the state tax credit is sought shall be listed on the national register of historic places or the register of Kansas historic places, or shall be certified as located in and contributing to a district listed on the national register of historic places or the register of Kansas historic places before commencing the project.
(b) Structures that are individually listed on the national register of historic places or the register of Kansas historic places shall be deemed already certified as qualified historic structures. An applicant whose structure is already listed on the register of Kansas historic places or national register of historic places shall not be required to complete part 1 of the application.
(c) An applicant who is also applying for the federal rehabilitation tax credit program shall not be required to complete part 1 of the application process for the state rehabilitation tax credit program.
(d) Structures located within districts listed on the register of Kansas historic places or the national register of historic places, both income-producing and non-income-producing, for which the federal rehabilitation tax credit is not sought but for which only state tax credit is sought shall be certified as qualified historic structures within historic districts as specified in K.A.R. 118-5-6. Each applicant for a project involving one of these structures shall be required to complete part 1 of the application for the state rehabilitation tax credit program.
