16 Miss. Code. R. 3-5.7
Pursuant to requirements of Senate Bill 3067, Laws of Mississippi, 2006, the MDAH Board of Trustees shall establish fees for reviewing applications, based on the cost of the rehabilitation. Fees are charged according to a two-tiered system: a preliminary fee and a final fee. The preliminary fee is $100 for projects estimated to cost less than $100,000 and $250 for projects estimated to cost more than $100,000. This preliminary fee, which is non-refundable, covers MDAH review of proposed rehabilitation work and must be submitted with Part 2 of the certification application, Description of Rehabilitation. Payment must be by check made payable to the Mississippi Department of Archives and History. When a project has been completed, the property owner should submit Part 3 of the application, Request for Certification of Completed Work, along with the final fee. The final fee is based on the total amount of rehabilitation expenditures according to the fee schedule below, minus the preliminary fee paid with submission of the Part 2 application. MDAH will not issue a certification decision until payment has been received.
| STATE TAX CREDIT FEE SCHEDULE | |
| Cost of Rehabilitation | Total Fee |
| $5,001 to $9,999 | $150 |
| $10,000 to $24,999 | $225 |
| $25,000 to $99,999 | $300 |
| $100,000 to $499,999 | $500 |
| $500,000 to $999,999 | $1,500 |
| $1,000,000 or more | $2,000 |
Please note that property owners who also apply for the federal historic preservation tax credit will be required to pay an additional processing fee to the National Park Service. The federal fee schedule differs from that of the state.
16 Miss. Code. R. 3-5.7