Beginning July 1, 2024, the HTC program will operate on an open-cycle. Applications for projects of any size may be submitted at any time using Submittable.
Updated HTC Guidelines and checklists posted below.
- Document Guide
The following Document Guide is to help organize the various HTC documents according to each phase in the application process. If there are any questions please reach out to us at htc@ded.mo.gov or 573-522-8004. We are happy to help!
General:
Preliminary Application:
- HTC - Preliminary Application Checklist
- Form 1 Part 1B (State-only projects)
- Exhibit 2 - Average Wage for Estimated New Job Creation (Large projects only)
- HTC E-Verify Affidavit (Business applicants only)
- HTC Developer Fee Agreement (if applicable)
- HTC - SHPO Photo Instructions
- HTC - SHPO Tips on the HTC Program
- Exhibit 1 (Large projects only)
- HTC - Local Fiscal Impact Template (Large projects only)
- HTC - Large Project Scoring Guide (Large projects only)
- Property Lookup (Large projects only)
- HTC Vacancy Table (Large projects only)
- HTC - Applicant Certification
Amendment(s):
- HTC - Amendment Form
- HTC - Instructions for Submitting an Amendment, Final Application, or an Excess Tax Credit Request Form
Final Application:
- HTC Final Application Checklist
- HTC E-Verify Affidavit (Business applicants only)
- HTC - SHPO Photo Instructions
- HTC - SHPO Tips on the HTC Program
- HTC - Instructions for Submitting an Amendment, Final Application, or an Excess Tax Credit Request Form
Cost Certification:
- Applicant Final Approval Certification Form
- QRE and NQRE List
- HTC - Cost Certification Spreadsheet
- HTC - Independent Accountants' Report Template (if applicable)
Excess Tax Credits:
- HTC Excess Credits Checklist
- HTC - Large Project Scoring Guide (Large projects only)
- Property Lookup (Large projects only)
- HTC Vacancy Table (Large projects only)
- Exhibit 2 - Average Wage for Estimated New Job Creation (Large projects only)
- HTC - Local Fiscal Impact Template (Large projects only)
- HTC - Instructions for Submitting an Amendment, Final Application, or an Excess Tax Credit Request Form
- Amendment Guide
Do you need to update some details about your project with the DED and/or SHPO office? If so, please follow the guidance below.
State and Federal HTC Projects
Federal HTC Amendments:
- Please follow the NPS Electronic Submission of Certification Applications instructions to submit your Federal HTC Amendment(s) directly to the SHPO office.
- SHPO will notify DED of any non scope of work changes.
- You will not be required to upload a duplicate copy into Submittable for the State HTC side.
State HTC Projects
State HTC Amendments for scope-of-work changes:
- If requested directly by the SHPO office, they will send an email which will contain a direct link to the Submittable Amendment Form.
- If not requested by the SHPO office (initiated by the applicant), please follow the HTC - Instructions for Submitting an Amendment, Final Application, or an Excess Tax Credit Request Form.
Any non scope-of-work changes (ex. changes to applicant info, project contact info, etc.):
- No formal State HTC Amendment will be required for these types of changes.
- Please email us at htc@ded.mo.gov to report any of these changes and we will also notify the SHPO office.
- You will not be required to upload anything into Submittable for these types of changes.
If there are any questions please reach out to us at htc@ded.mo.gov or 573-522-8004.
- Historic Tax Credit Program Improvements
The Missouri Department of Economic Development (DED) and the State Historic Preservation Office (SHPO) held an Improvement Town Hall on June 20, 2024 to discuss important changes to the program.
Please see the recording and presentation slides below for more details and reach out to us at htc@ded.mo.gov or 573-522-8004 with any questions.
- Cap Increase
For FY23
- The $90M HTC Cap was increased by $14,378,270.19 on June 29, 2022, making a total Cap for all projects of $104,378,270.19.
- Please note that all funding for FY2022 expired at 5:00 pm on Friday, June 30, 2023.
For FY24
- The $90M HTC Cap was increased by $14,378,270.19 on June 29, 2022, making a total Cap for all projects of $104,378,270.19.
- Program Laws, Rules, & Guidelines
Authorization
Sections 253.545 to 253.559, RSMo
Rules
Guidelines
- Prior Rules and Guidelines
Prior Rules
Click here for details on which rules apply to your project.
Prior Guidelines
- HTC Waiver
Pursuant to Executive Order 20-04 (EO 20-04) issued by Governor Parson, the Department of Economic Development (DED) has received a waiver granting it permission in the interest of public health and safety to temporarily suspend certain statutory requirements relating to the Historic Preservation Tax Credit during the COVID-19 emergency and subsequent recovery period.
In particular, the following deadlines from subsections of § 253.559 RSMo, have been temporarily suspended:
§ 253.559.7 RSMo - Applicants that receive preliminary approval from DED on or after July 1, 2019 shall submit evidence demonstrating the capacity to finance the expenses for rehabilitation within sixty (60) days following the date of preliminary approval letter. § 253.559.8 RSMo - Applicants that receive preliminary approval from DED shall begin physical work on their project and incur no less than ten percent (10%) of the estimated costs of rehabilitation within nine months [or two years, for projects authorized prior to August 28, 2018] of the date of DED’s issuance of the preliminary approval letter.
Under the temporary suspension, DED will suspend its determinations in the quoted statutory provisions for a period equal to the duration of the effective period of EO 20-04, including any extensions, in addition to three months. With the current extension that is in place as a result of Executive Order 21-09 signed August 27, 2021, this would result in an extension of 743 days including the three months, for impacted determinations.
Please use the 60 Day – 10% Calculator to determine the applicable due dates for your project.
To calculate these dates:
- Use the dropdown selector in cell A2 to select when the Preliminary Application was received by DED.
- Enter the date of the DED approval letter in Cell B2. This will auto populate a “New” due date for the 60 day financing requirement in cell D2 and one for the 10% incurrence requirement in cell F2.
- Please contact DED at: redevelopment@ded.mo.gov or 573-522-8004 if you have a question regarding the applicable waiver for your project.
- Training Videos