Bakersfield Historic Restoration Tax Credits - City
In Bakersfield, California, property owners and developers can pursue historic restoration incentives that may reduce taxes or generate credits when rehabilitating qualifying historic buildings. This guide explains the typical steps in Bakersfield, how federal and state programs interact with local permitting, and which city offices to contact before you start work. Read on for eligibility checkpoints, required documentation, application steps, and how to avoid common compliance problems.
Overview
Historic restoration incentives can come from multiple programs: federal historic rehabilitation tax credits administered through the National Park Service, state-level programs or local Mills Act contracts that affect property tax assessment, and local permit waivers or guidelines from the City of Bakersfield Planning and Building divisions. Early coordination with the city is essential to secure landmark designation, obtain required permits, and preserve eligibility for tax incentives.
The federal rehabilitation tax credit for certified historic structures is administered by the National Park Service and the Internal Revenue Service; for details on the federal program and application forms see the National Park Service guidance.[1]
Eligibility
- Property must be a certified historic structure or in a registered historic district to qualify for federal certification.
- Rehabilitation must meet the Secretary of the Interior’s Standards for Rehabilitation.
- Only qualified rehabilitation expenditures are eligible for federal credits; certain routine maintenance or non-qualifying work is excluded.
- Some local contracts, like Mills Act agreements, require multi-year commitments and local approval before credits or tax reductions apply.
Application process
Typical steps in Bakersfield include documenting historic status, preparing rehabilitation plans consistent with the Secretary of the Interior’s Standards, securing local permits and approvals, and filing the appropriate state or federal certification forms. Coordinate with the City of Bakersfield Planning Division and the State Historic Preservation Office as early as possible; the city planning office handles local landmark or historic district nominations and permit review.[2]
Documentation & review
- Architectural descriptions, photographs, and historic narratives of the property.
- Detailed scope of work and construction plans showing proposed treatments.
- Completed certification forms for federal/state review where required.
Penalties & Enforcement
Enforcement for noncompliance with historic preservation requirements or for performing work without required permits is handled through the City of Bakersfield Planning and Building divisions and may involve permit stop-work orders, requirement to restore property, or administrative fines. Specific monetary fines and escalation amounts are not specified on the cited city planning pages; consult the city’s code or planning office for exact figures and procedures.[2]
- Monetary fines: not specified on the cited page.
- Escalation for repeat or continuing offences: not specified on the cited page.
- Non-monetary sanctions: stop-work orders, restoration orders, permit denial, and potential court enforcement.
- Enforcer and complaint pathway: City of Bakersfield Planning and Building divisions; see city contact pages for reporting and inspection requests.[2]
- Appeals and review: administrative appeal to city planning or hearing body; specific time limits for appeals are not specified on the cited page.
- Common violations: unpermitted exterior alterations, demolition without review, failure to follow approved rehabilitation plans; penalties vary by case and are not specified on the cited page.
Applications & Forms
Federal certification uses the Historic Preservation Certification Application (Part 1, Part 2, Part 3) process administered by the National Park Service; see the NPS guidance for form names and filing instructions.[1] Bakersfield’s local historic designation procedures and any city-specific application forms are managed by the City of Bakersfield Planning Division; check the planning office for local application names, fees, and submission methods. If a specific city form or fee is required but not posted, it is not specified on the cited city page.[2]
How to maintain eligibility during construction
- Schedule pre-application consultations with city planning and the SHPO.
- Use contractors experienced in certified historic rehabilitation.
- Keep records and invoices for all qualified rehabilitation expenditures.
FAQ
- What federal tax credit is available for historic rehabilitation?
- The federal Historic Rehabilitation Tax Credit provides a 20% income tax credit for qualified rehabilitation expenditures on certified historic structures used for income-producing purposes; see the National Park Service for details and the certification application process.[1]
- Does Bakersfield offer a local tax credit?
- Bakersfield may process local historic designations and may facilitate Mills Act contracts through local or county programs, but specific Bakersfield local tax-credit programs and fees are not specified on the cited city planning pages.[2]
- Who should I contact at the city before starting work?
- Contact the City of Bakersfield Planning Division and Building Division for landmark nomination, permit requirements, and inspections; consult their official contact pages for phone and online submission options.[2]
How-To
- Contact the City of Bakersfield Planning Division to confirm landmark status and pre-application meeting requirements.
- Document the property and prepare rehabilitation plans that follow the Secretary of the Interior’s Standards.
- Submit federal Historic Preservation Certification Application Parts 1 and 2 to the National Park Service for pre-approval where applicable.[1]
- Obtain required city permits and complete the approved rehabilitation work, keeping detailed invoices and records.
- File Part 3 with the National Park Service to request certification of completed work and claim any federal credit on IRS forms.
Key Takeaways
- Start early with the City of Bakersfield Planning Division to protect eligibility.
- Follow the Secretary of the Interior’s Standards and keep detailed cost records.
- Federal credits require SHPO/NPS certification; local incentives depend on city procedures.
Help and Support / Resources
- City of Bakersfield official site - main
- City of Bakersfield Planning Division
- California Office of Historic Preservation