It seems simple enough: To use historic tax credits (HTCs), a building must be historic. Straightforward, right? Well, as is usually the case when that question is asked, the answer is no. There are multiple types of historic designations–individual listings, historic districts, federal designations, state designations and local designations. Further, there are timing issues and designation specifics which could affect an HTC project. “Historic” is not as straightforward as it seems.