Sunset FAQs and Tips
Updated: 12/01/2022
On May 23, 2022, the Minnesota State Legislature adjourned without passing an extension for the Minnesota Historic Structure Rehabilitation Tax Credit. The program has sunset. SHPO is no longer accepting state Part A applications for the program.
In-progress projects that were issued an allocation certificate prior to sunset, must complete construction and place their project in service three calendar years from the allocation certificate’s issuance date. SHPO’s authority to issue Credit Certificates will sunset after December 31, 2025.
The federal program is NOT due to sunset and SHPO will continue to process federal applications in partnership with the National Park Service.
The Minnesota State Historic Preservation Office currently requires that all Historic Tax Credit Applications, masonry sample, and/or other mock-up submissions are submitted electronically. Please see the submission instructions for detailed information.
Suggested dates and recommendations are provided by the SHPO as a general guide to applicants. Staff are available to answer questions that pertain to a particular project or circumstances and applicants may submit questions using the link below.