Wisconsin Administrative Code
Historical Society
Chapter HS 3 - State historic rehabilitation tax credits
Section HS 3.08 - Approval of 5 year phasing
Current through August 26, 2024
(1) The owner shall apply for and receive approval by the officer prior to the beginning of physical work if the owner elects to claim the costs of eligible activity not completed within a two year project period. Application shall be made using a 5 year phasing application submitted to the officer with the part 2 application.
(2) If the officer determines that the 5 year phasing application is incomplete, the officer shall return it to the owner with recommendations for making it complete.
(3) When the officer approves the 5 year phasing application, the officer shall sign the form and return it to the owner indicating that the phasing plan has been approved and that the project period has been extended according to the approved application up to a maximum of 5 years.
