In addition to design review from the National Park Service (NPS) and the state historic preservation office (SHPO), local landmark commissions may also have a say in how historic tax credit (HTC) projects are renovated. From the outside looking in, it may be tempting to assume local landmark review and the HTC process are two sides of the same coin. That is to say, if a project receives NPS approval for HTCs, developers might suppose the local approval would be nearly pro forma, or vice versa. But, the reality is considerably more complicated.