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Sunset Information and FAQs

With the Minnesota Historic Structure Rehabilitation State Tax Credit set to expire on June 30, 2021, this page is a central location for FAQs and communications related to the sunset.

Important State Tax Credit Update

Minnesota Historic Structure Rehabilitation Tax Credit Sunset FAQs

The Minnesota Historic Structure Rehabilitation State Tax Credit (Sec. 290.0681) is set to expire on June 30, 2021. SHPO will have the authority to issue allocation certificates until June 30, 2021, and will have the authority to issue credit certificates until June 30, 2024. In order to claim the credits a project must receive both an Allocation Certificate and Credit Certificate. This sunset is for the STATE tax credit only and DOES NOT apply to the Federal tax credit. For more information contact Natascha Wiener, SHPO Historical Architect.

For MNSHPO to be able to issue an allocation certificate a project must:

  • Be listed in the National Register of Historic Places OR a Part 1 certifying the property contributes to a National Register District (a certified Part 1 is NOT sufficient for those properties that are outside of a historic district and whose Part 1only determines the property eligible for individual listing in the National Register),
  • Have Part 2 that has been certified by the National Park Service,
  • For multi-phase projects – have Part 2 Amendments describing ALL phases of proposed work certified by the National Park Service, 
  • HAve Part A that has been approved by MNSHPO

For MNSHPO to be able to issue a credit certificate, a project must have:

  • Part 3 certified by the National Park Service,
  • Allocation Certificate issued by SHPO by June 30, 2021,
  • Part B that has been approved by MNSHPO

November 7, 2020
IMPORTANT NOTICE: Deadlines for completing documentation are quickly approaching

For a property to be listed in the National Register of Historic Places prior to the Minnesota Historic Structure Rehabilitation Tax Credit sunset date (June 30, 2021), nominations need to be scheduled for a State Review Board meeting in early 2021.

Submission deadlines for February 16, 2021 meeting

Depending on the location of your building and the current designation status, one of the following scenarios will apply:

  • If the property is within a Certified Local Government (CLG), a complete nomination packet must be submitted to SHPO on or before November 10, 2020;
  • If the property is not within a CLG, a complete nomination packet must be submitted to SHPO on or before December 8, 2020.

A complete nomination package includes a nomination and its corresponding additional information, all of which has been reviewed by the SHPO and found acceptable. (Important note: preparing a nomination is a complex process and a draft nomination will typically go through several reviews before it is considered complete). Nominations are reviewed in the order received. If a nomination arrives after the above stated submission date and/or is not complete, we cannot guarantee it will be placed on the review board agenda. If the nomination is not included in the February meeting agenda, please contact National Register staff to discuss inclusion in future meetings.

Buildings must be listed in order to obtain an Allocation Certificate (https://mn.gov/admin/shpo/incentives/state/).


August 19, 2020
Important Notice on Approaching Deadlines Relating to the Minnesota Historic Structure Rehabilitation Tax Credit Sunset

This is the second in a series of notices regarding the sunsetting of the Minnesota Historic Structure Rehabilitation Tax Credit program on June 30, 2021. A project must obtain an Allocation Certificate by June 30th in addition to several other requirements outlined in this FAQ to receive the state tax credits.

One of the requirements is the building must be listed in the National Register of Historic Places by June 30, 2021. As many nomination preparers know, this process can be lengthy and means submitting draft nominations for SHPO review, submitting and scheduling the nomination for a State Review Board meeting, and forwarding the recommendations to the Keeper of the National Register at the National Park Service for final review and listing.

The State Review Board meets four times per year and if your nomination has not already been accepted and scheduled for the August or November 2020 meetings, the next opportunity to have your nomination considered is February 16th. Please note this meeting was moved forward from March in order to better accommodate tax credit applicants and the sunset date.

To have a nomination considered during the February 16th Meeting, a complete nomination packet must be submitted to SHPO on or before November 10, 2020, if the building is within a Certified Local Government (CLG), or December 8, 2020 if the building is not within a CLG.

A complete nomination package includes a nomination and its corresponding additional information, all of which has been reviewed by the SHPO and found acceptable. Nominations are reviewed in the order received. If a nomination arrives after the above stated submission date and/or is not complete, SHPO cannot guarantee it will be placed on the review board agenda. If the nomination cannot be included in the February meeting, please contact National Register staff to discuss inclusion in a future meeting.

SHPO encourages all applicants to complete Part 1 applications as soon as possible. If you have not begun the Part 1 application process or connected with National Register staff about the project, please do so immediately.


May 19, 2020
Important Information About the Minnesota Historic Structure Rehabilitation Tax Credit Sunset

The Minnesota Historic Structure Rehabilitation State Tax Credit (Sec. 290.0681) is set to expire on June 30, 2021. SHPO will have the authority to issue allocation certificates until June 30, 2021 and credit certificates until June 30, 2024. In order to claim the credits a project must receive both an allocation certificate and credit certificate. This sunset is for the STATE tax credit only and DOES NOT apply to the Federal tax credit.

Suggested dates and recommendations are provided by the Minnesota SHPO as a general guide to applicants, and staff remain available to answer questions that pertain to a particular project or circumstances. SHPO staff will continue to provide timely responses and feedback to applicants but given the complexities of projects staff cannot guarantee that an application will result in a state credit given the sunset dates. Suggested application dates do not account for potential government shutdowns, disruptions in services due to the pandemic, submission delays, or other unforeseen events.

A more complete list of FAQs is available on the MN SHPO website. For more information you may also contact Natascha Wiener, SHPO Historical Architect.

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