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Historic Preservation Tax Credits

Learn about the process of applying for historic preservation tax credits, avoid common problems, and ensure successful project completion. Discover key certification requirements, project review steps, and how to address rehabilitation issues effectively.

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Historic Preservation Tax Credits

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  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)

  5. 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 Service’s Technical Preservation Services is in Washington, DC

  7. Two Certification Are Needed • Certified Historic Structure • Certified Rehabilitation

  8. Three-Part Historic Preservation Certification ApplicationPart 1—Evaluation of Significance • Is my building historic?

  9. 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

  10. 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

  11. 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

  12. Three-Part Historic Preservation Certification ApplicationPart 2—Description of Rehabilitation • Does my proposed work meet the Secretary of the Interior’s Standards for Rehabilitation?

  13. 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

  14. 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

  15. 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

  16. If Your Project is Denied • First, try to resolve the issues • Alternative is the Appeals Process

  17. Avoiding Common Problems • Start the process early in the project planning • Consult early with the SHPO • Get decisions in writing from NPS

  18. 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

  19. 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

  20. Common Rehabilitation Issues— New Construction • New buildings or new onsite parking • Rooftop additions and mechanical equipment • Adjacent and connecting new additions

  21. Common Rehabilitation Issue—Exteriors • Ground floor changes to commercial buildings • Window work • New balconies

  22. 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

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

  24. 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

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