Historic Preservation Tax Credits

							Historic Preservation Tax
         Credits

  The Process and Avoiding
     Common Problems



                National Park Service, Technical Preservation Services
                 Success
• Over 36,000 projects approved
• Promoted investment of over $48 billion
• Repeat users
     It Is a Regulatory Program
• Not uncommon that there will be some
  required changes
• Submit your project for review early in the
  planning process
                Who
• Administered by the National Park
  Service in conjunction with State Historic
  Preservation Offices (SHPO)
                   What
• Unlike most other historic preservation
  review processes, your entire project will be
  reviewed
• Interior and exterior work on the historic
  building/s
• Any new construction on the site
• Parking
                 Where
• Most SHPO offices are located in the state
  capital
• National Park Service’s Technical
  Preservation Services is in Washington, DC
Two Certification Are Needed
    • Certified Historic Structure
    • Certified Rehabilitation
Three-Part Historic Preservation
   Certification Application
  Part 1—Evaluation of Significance
   • Is my
     building
     historic?
    Certified Historic Structure
• Individually listed in the National Register
  of Historic Places
• Contributes to a National Register historic
  district
• Contributes to a registered historic district
• For certified multi-building properties such
  as a mill, only contributing buildings are
  eligible
    Preliminary Determinations
• Proposed individually listed National
  Register property
• Contributing building in a potential historic
  district
• Certified Historic Structure status must be
  obtained no later than 30 months after the
  building is placed in service
           Project Review
• Consult early on in the planning process
  with the SHPO
• Seek preliminary review from the National
  Park Service on potentially problematic
  issues prior to submission of Part 2 of the
  Application
Three-Part Historic Preservation
   Certification Application
 Part 2—Description of Rehabilitation
 • Does my proposed
   work meet the
   Secretary of the
   Interior’s
   Standards for
   Rehabilitation?
  Secretary of the Interior’s
 Standards for Rehabilitation

• Widely used set of 10 broad principles
  intended to the historic character of the
  property
• Same NPS office issuing tax credit
  certifications administers the Standards
  for Rehabilitation
Three-Part Historic Preservation
   Certification Application
  Part 3 Request for Certification of
   Completed Work (the last step)
                  • Submitted only after
                    work is completed
                  • Issued by NPS only
                    for certified historic
                    structures where
                    completed work has
                    met the Standards for
                    Rehabilitation
     Phased Advisory Letters
• Projects involving multiple buildings in a
  complex that are being rehabbed one at a
  time
• Large building rehabilitation being done in
  distinct phases
If Your Project is Denied

• First, try to resolve the issues
• Alternative is the Appeals Process
Avoiding Common Problems

• Start the process early in the project
  planning
• Consult early with the SHPO
• Get decisions in writing from NPS
Avoiding Common Problems—
           Part 2 Application

• Include before and proposed after plans
• Provide good photographic documentation
  of the entire property in its before work
  condition
• Authorize prepayment of processing fee
  charged by NPS
 Avoiding Common Problems
• Check websites of SHPO and NPS for
  additional information on the application
  submission
• Keep track as to which set of architectural
  plans have been approved
• Use services of a preservation consultant
  as needed
• Realize each project is different
Common Rehabilitation Issues—
           New Construction
 • New buildings or new onsite parking
 • Rooftop additions and mechanical
   equipment
 • Adjacent and connecting
   new additions
Common Rehabilitation Issue—
              Exteriors

  • Ground floor changes to commercial
    buildings
  • Window work
  • New balconies
Common Rehabilitation Issues—
                Interiors
• Dividing significant rooms or major
  common spaces
• Redefining a building’s basic floor plan
• Exposing mechanical ductwork in
  traditionally finished spaces
• Removing plaster to expose masonry
  walls and ceiling joists
             State Incentives

• More than half of the states have tax credits
  or other incentives that can be piggybacked
  with the Federal tax credits
     For Additional Information
• NPS website is www.nps.gov/history/hps/tps
• To request copy of the Technical Preservation
  Services Catalog of over 100 publications either
  email at NPS_HPS-info@nps.gov
• Or write Technical Preservation Services,
  National Park Service, 1840 C Street NW,
  Washington, DC 20240