There is no formal application. 63 MGL 380. DOR, Division of Local Services No. Informational Guideline Release. Participation in this program is entirely dependent upon the municipality's willingness to extend a TIF or STA to a particular project.
Some municipalities are more willing than others.
Federal tax credit administered by the National Park Service with the Massachusetts Historical Commission functioning as coordinating agency and initial point of contact. Individuals or entities generating taxable income. Generally, both credits are claimed on IRS Form 3468 for the tax year in which the rehabilitated building is placed in service. The rehabilitation work must comply with standards established by the Secretary of the Interior. There is no formal review process for rehabilitation of non-historic buildings.