Utah now charges $100 to $500 to review state historic tax credit applications
The State Historic Preservation Office says the fee began Oct. 1 and is not refunded if a project is cut back or dropped.
Based on reporting by Utah State Historic Preservation Office. Read the original story →
Applicants to Utah's State Historic Tax Credit Program must now pay a review fee when they submit the combined Part 1 and 2 application, a change that took effect Oct. 1, 2026, according to an information sheet from the State Historic Preservation Office. [1]
The fee depends on project cost: $100 under $20,000, $200 from $20,000 to $99,999.99, $350 from $100,000 to $999,999.99 and $500 for $1 million or more. If final costs move a project into a higher tier, the office says it will request the difference when the Part 3 application is filed. Fees are not refunded if costs come in lower or the project is not completed. [1]
Complete Part 1 and 2 applications submitted by the end of Sept. 30, and projects with preapprovals that had not yet received Part 3 approval, are grandfathered into the old no-fee system. [1]
The office says the fee covers review only and does not mean any part of an application will be approved or that the applicant qualifies for a credit. It does not apply to projects seeking only the federal credit, whose fee system through the National Park Service is unchanged. Residential rental projects using both programs pay the state fee on top of the federal one. [1]
Before applying, applicants can get free preliminary consultations on program requirements and generally approvable work, and a review of two or three work items that could derail a project. The office is steering state-only projects to historictaxcredits@utah.gov. [1][2]
Sources
- Utah State Historic Tax Credit Program review fee information sheet
- Utah State Historic Preservation Office: financial incentives
This story was written by AI from the report by Utah State Historic Preservation Office, which has the full story. How we write stories.