240 likes | 249 Vues
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.
E N D
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 ApplicationPart 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 ApplicationPart 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 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
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