16 MAC Pt. 3, R. 5.3
Application Process
Cite as 16 Miss. Admin. Code Pt. 3, R. 5.3
Application Process. To qualify for the state tax credit, property owners must submit a
three-part State Historic Preservation Certification Application, along with photographs, to
MDAH. However, for properties that also qualify for the federal credits, the property owner need
only submit the federal certification application, along with the one-page form, “Statement of
Intent: Mississippi State Historic Preservation Tax Credit.”
The three-part application is used to:
A. request certification that the property is eligible to receive the credit;
B. request a determination that the proposed rehabilitation is in compliance with the
Secretary of the Interior’s Standards for Rehabilitation; and
C. request certification that the project, as completed, meets the Standards.
MDAH reviews the entire project, including related demolition and new construction, and
certifies the project only if all work meets the Standards. It is strongly recommended that the
application be submitted for review and approval before starting work so that potential problems
in compliance with the Standards, which might jeopardize the tax credit, can be avoided.