Historic Preservation Tax Credits

1
Historic Preservation Tax Credits

• The Process and Avoiding Common Problems

National Park Service, Technical Preservation
Services
2
Success

• Over 36,000 projects approved
• Promoted investment of over 48 billion
• Repeat users

3
It Is a Regulatory Program

• Not uncommon that there will be some required
  changes
• Submit your project for review early in the
  planning process

4
Who

• Administered by the National Park Service in
  conjunction with State Historic Preservation
  Offices (SHPO)

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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

6
Where

• Most SHPO offices are located in the state
  capital
• National Park Services Technical Preservation
  Services is in Washington, DC

7
Two Certification Are Needed

• Certified Historic Structure
• Certified Rehabilitation

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Three-Part Historic Preservation Certification
ApplicationPart 1Evaluation of Significance

• Is my building historic?

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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

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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

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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

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Three-Part Historic Preservation Certification
ApplicationPart 2Description of Rehabilitation

• Does my proposed work meet the Secretary of the
  Interiors Standards for Rehabilitation?

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Secretary of the Interiors 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

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Three-Part Historic Preservation Certification
ApplicationPart 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

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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

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If Your Project is Denied

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

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Avoiding Common Problems

• Start the process early in the project planning
• Consult early with the SHPO
• Get decisions in writing from NPS

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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

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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

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Common Rehabilitation Issues New Construction

• New buildings or new onsite parking
• Rooftop additions and mechanical equipment
• Adjacent and connecting
  new additions

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Common Rehabilitation IssueExteriors

• Ground floor changes to commercial buildings
• Window work
• New balconies

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Common Rehabilitation IssuesInteriors

• Dividing significant rooms or major common spaces
• Redefining a buildings basic floor plan
• Exposing mechanical ductwork in traditionally
  finished spaces
• Removing plaster to expose masonry walls and
  ceiling joists

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State Incentives

• More than half of the states have tax credits or
  other incentives that can be piggybacked with the
  Federal tax credits

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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_at_nps.gov
• Or write Technical Preservation Services,
  National Park Service, 1840 C Street NW,
  Washington, DC 20240