chambers murphy & burge restoration

Tax Credit WorkshopTax Credit Workshop

Lima. OhioLima. Ohio

The Lima Trust Company Bldg.The Lima Trust Company Bldg. 43 Town Square43 Town Square

October 5, 2009October 5, 2009

InformationInformation

Town Square Center. OwnerTown Square Center. Owner Built in 1926Built in 1926 Weary and Alford. Chicago ArchitectsWeary and Alford. Chicago Architects W.H. Horster, Tulsa Oklahoma. ContractorsW.H. Horster, Tulsa Oklahoma. Contractors Neoclassic Revival StyleNeoclassic Revival Style Historic Preservation Consultants. Historic Preservation Consultants.

Chambers Murphy and Burge, Restoration Chambers Murphy and Burge, Restoration Architects. Akron Architects. Akron

EligibilityEligibility

Listed on the National Register of HistoricListed on the National Register of Historic

Places. Multiple Resource Area. 1980Places. Multiple Resource Area. 1980

Rehabilitation ResourcesRehabilitation Resources

Ohio Historic Preservation Tax CreditOhio Historic Preservation Tax Credit Federal Tax Rehabilitation CreditFederal Tax Rehabilitation Credit

SpecificationsSpecifications

12 story building12 story building Landmark of the city of Landmark of the city of

Lima.Lima. ““Skyscraper” of a small Skyscraper” of a small

town.town. On 0.214 acresOn 0.214 acres 102,000 s.f.102,000 s.f. Concrete. Brick. Concrete. Brick.

Copper. Limestone. Copper. Limestone. Granite. MarbleGranite. Marble

Character Defining FeaturesCharacter Defining Features

Architectural ElementsArchitectural Elements

MaterialsMaterials

SpaceSpace

CorniceCornice Stair SystemStair System WindowsWindows MillworkMillwork LobbyLobby FireplaceFireplace OrnamentalOrnamental Light FixturesLight Fixtures Office CorridorsOffice Corridors

Significant FeaturesSignificant Features

Significant Features (cont.)Significant Features (cont.)

Significant Features (Cont.)Significant Features (Cont.)


Decorative plaster ceilingDecorative plaster ceiling Stained glass windowStained glass window Original storefrontsOriginal storefronts Vault doors. Vault doors. Limestone claddingLimestone cladding Metal panels. Spandrels. Arches.Metal panels. Spandrels. Arches. Wood paneling. American Walnut.Wood paneling. American Walnut.


Flooring. Marble. LinoleumFlooring. Marble. Linoleum SkylightSkylight Marble partitions, floors, stairs.Marble partitions, floors, stairs. Bronze Teller windowsBronze Teller windows Ornamental Plaster. Crown MoldingOrnamental Plaster. Crown Molding Granite BaseGranite Base ChandeliersChandeliers

Ohio Historic Preservation Tax Ohio Historic Preservation Tax Credit ApplicationCredit Application

Combined Tax Credit Application, State and Combined Tax Credit Application, State and Federal Submitted on August 10, 2007Federal Submitted on August 10, 2007

Submitted part 2 for Federal rehabilitation tax Submitted part 2 for Federal rehabilitation tax credit (already listed on the NR, no need for part credit (already listed on the NR, no need for part 1) Include corresponding photos, drawings.1) Include corresponding photos, drawings.

Staged Project. Submitted Rationale for Staged Staged Project. Submitted Rationale for Staged Project formProject form

Submitted Major Factor Information NarrativeSubmitted Major Factor Information Narrative Cost Benefit Analysis. Prepared by Accountant.Cost Benefit Analysis. Prepared by Accountant.

Rationale For Staged Project FormRationale For Staged Project Form

Total Estimated Expenditures $10,500,000Total Estimated Expenditures $10,500,000 Five Year Staged Project Plan (60-month) Five Year Staged Project Plan (60-month)

(Same as Federal Tax Rehabilitation Credit)(Same as Federal Tax Rehabilitation Credit) Time period. October 2007 to October 2012Time period. October 2007 to October 2012 Stage 1. Rehabilitate 1Stage 1. Rehabilitate 1stst and 2 and 2ndnd Floors. Floors.

ADA. HVAC. Electrical.PlumbingADA. HVAC. Electrical.Plumbing Stage 2. Rehabilitate 3Stage 2. Rehabilitate 3rdrd to 5 to 5thth floor (as floor (as

tenant leases are obtained) HVAC. tenant leases are obtained) HVAC. Electrical. Plumbing Electrical. Plumbing

Rationale (Cont.)Rationale (Cont.)

Stage 3. Rehabilitate 6 to 8Stage 3. Rehabilitate 6 to 8thth. Same as . Same as Stage 2Stage 2

Stage 4. Rehabilitate 9Stage 4. Rehabilitate 9thth to 12 to 12thth. Same as . Same as Stage 2. Stage 2.

Stage 5. Rehabilitation of Storefronts. Stage 5. Rehabilitation of Storefronts. Dependent on Lease ProgressDependent on Lease Progress

Ohio Historic Preservation Tax Ohio Historic Preservation Tax Credit. AmendmentsCredit. Amendments

Amendments can be submitted anytime Amendments can be submitted anytime changes occur.changes occur.

Any changes or clarifications requested by Any changes or clarifications requested by the SHPO generates an Amendment. the SHPO generates an Amendment.

Send corresponding copies to ODODSend corresponding copies to ODOD Use Federal Tax Rehabilitation Amendment Use Federal Tax Rehabilitation Amendment

Form.Form. Lima Trust project submitted 3 amendments Lima Trust project submitted 3 amendments

to date.to date.

Ohio Department of DevelopmentOhio Department of DevelopmentProgress ReportsProgress Reports

To be filed with ODOD.To be filed with ODOD. ODOD sends letter about status of project, ODOD sends letter about status of project,

and owner updates information in the white and owner updates information in the white spaces. If gray space information needs to spaces. If gray space information needs to be changes then the owner has to file an be changes then the owner has to file an Amendment with the ODOD, like for Amendment with the ODOD, like for example change of ownership.example change of ownership.

Existing amendments are listed. Existing amendments are listed.

What is a Green Building?What is a Green Building? When design and construction When design and construction

practices reduce negative practices reduce negative environmental impacts and environmental impacts and improve existing unsustainable improve existing unsustainable design. design.

It reduces operation costs.It reduces operation costs. Enhances building marketability.Enhances building marketability. Increases worker productivity.Increases worker productivity. Improves indoor air-quality Improves indoor air-quality

problems.problems. Becomes energy and water Becomes energy and water

efficient.efficient. Promotes conservation of Promotes conservation of

materialsmaterials Integrates the design process.Integrates the design process.

What is an Historic Building?What is an Historic Building?

Listed individually on the National Register of Historic Places.Listed individually on the National Register of Historic Places. Contributing building in a National Register Historic District.Contributing building in a National Register Historic District. Determined eligible to be listed on the National Register by the State Determined eligible to be listed on the National Register by the State

Historic Preservation Office.Historic Preservation Office. At least 50 years old and eligible to be listed.At least 50 years old and eligible to be listed. Achieving significance within 50 years because of exceptional Achieving significance within 50 years because of exceptional

importance.importance. Moved buildings with historic significance.Moved buildings with historic significance. Accurately reconstructed building in an appropriate setting.Accurately reconstructed building in an appropriate setting. Listed at State or Local level complying with National Register historic Listed at State or Local level complying with National Register historic

criteria standardscriteria standards

Common issues in Historic Common issues in Historic Preservation and Green BuildingPreservation and Green Building

Embodied energy and reuse of existing Embodied energy and reuse of existing resources. resources. ((Embodied energy of a standard building is equal to 5-Embodied energy of a standard building is equal to 5-

15 gallons of gasoline per s.f.)15 gallons of gasoline per s.f.)

Conservation resources.Conservation resources. Preservation of Cultural HeritagePreservation of Cultural Heritage Adapting existing Historic Structures to Adapting existing Historic Structures to

current societal needscurrent societal needs

Common challenges facing the Common challenges facing the Green and Historic Preservation Green and Historic Preservation

movements.movements.

Not a clear public policy encouraging green and Not a clear public policy encouraging green and historic preservation.historic preservation.

Not significant public investment, especially Not significant public investment, especially local.local.

Lack of public interest due to educationLack of public interest due to education Continued urban sprawl and construction of Continued urban sprawl and construction of

disposable architecture.disposable architecture. Cost of Historic Restoration with Green Criteria Cost of Historic Restoration with Green Criteria

compared to new constructioncompared to new construction

Current Public Green InitiativesCurrent Public Green Initiatives

In legislation, executive orders, resolution, In legislation, executive orders, resolution, ordinances, policies and initiatives.ordinances, policies and initiatives.

13 federal agencies13 federal agencies 17 public school systems17 public school systems 39 institutions of higher education39 institutions of higher education 45 states45 states 195 localities (132 cities, 35 counties, 28 195 localities (132 cities, 35 counties, 28

towns)towns)

Green Initiatives ExamplesGreen Initiatives Examples

GSA. Decided in 2000 that starting in 2003 GSA. Decided in 2000 that starting in 2003 all capital building projects must earn LEED all capital building projects must earn LEED certification. Largest civilian landlord 8,600 certification. Largest civilian landlord 8,600 buildings. First Federal USGBC member.buildings. First Federal USGBC member.

Palo Alto. CA. Commercial LEED certified. Palo Alto. CA. Commercial LEED certified. Residential Build It Green’s Green Point Residential Build It Green’s Green Point rating systemrating system

Lakewood, OH. Adopted resolution use Lakewood, OH. Adopted resolution use LEED Green principles in public projects.LEED Green principles in public projects.

Green Initiative examplesGreen Initiative examples

New Albany, OH. New building incentives New Albany, OH. New building incentives for Green commercial buildings.for Green commercial buildings.

Shaker Hts. OH. Encourage municipal and Shaker Hts. OH. Encourage municipal and private sector to follow LEED guidelinesprivate sector to follow LEED guidelines

Cincinnati, OH. All municipal buildings, new Cincinnati, OH. All municipal buildings, new and renovated be LEED certified. Automatic and renovated be LEED certified. Automatic 100% Real Property Tax Exempt of 100% Real Property Tax Exempt of assessed property value for residential and assessed property value for residential and commercial LEED Certified structures.commercial LEED Certified structures.

Green Initiatives ExamplesGreen Initiatives Examples

Lima, OH. Green initiative adopted for public Lima, OH. Green initiative adopted for public works inworks in

TransportationTransportation LightingLighting WastewaterWastewater Water Supply Water Supply Solid WasteSolid Waste

Green Rating SystemsGreen Rating Systems

USGBC LEED (Leadership in Energy and USGBC LEED (Leadership in Energy and Environmental Design )Environmental Design )

Build it Green. Green Point. CABuild it Green. Green Point. CA National Association of Home Builders. National Association of Home Builders.

National Green Building Standards.National Green Building Standards. Built Green. COBuilt Green. CO Sustainable Space. CASustainable Space. CA Built Green. WABuilt Green. WA

Green features in Historic BuildingsGreen features in Historic Buildings

Urban densityUrban density TransportationTransportation DaylightingDaylighting Natural ventilationNatural ventilation Local materialsLocal materials Embodied energyEmbodied energy Passive energy saving devicesPassive energy saving devices DurabilityDurability

Greening Historic PropertyGreening Historic PropertyDiscussion ComponentsDiscussion Components

Envelope.Envelope. Windows,Windows, wall, roof and foundation wall, roof and foundation performanceperformance

HVAC system.HVAC system. Space for new systems. Meeting Space for new systems. Meeting energy/thermal performance.energy/thermal performance.

Lighting.Lighting. Day lighting and electric lighting Day lighting and electric lighting integration and issues.integration and issues.

Materials.Materials. Conflicts with green or historic Conflicts with green or historic standards. Lack of acceptance of green imitation standards. Lack of acceptance of green imitation of historic materialsof historic materials

New White Reflective Roof with R-30 Insulation

Historic DistrictWhitaker & State Energy and AtmosphereEnergy and Atmosphere

•High-efficiency HVAC •Ozone Friendly Puron coolant (R410-a)


Where possible, the historic windows remained in use.

Storefront glass features Low-e coating (Later added interior storm windows)


High efficiency lighting installed which consumes less energy and produces less heat

•Motion sensors•Dual ballasts

Overall, a 43% reduction in electricity consumption and downsized HVAC by 6 tons


Building ReuseBuilding Reuse 100% of the shell and the majority of the 100% of the shell and the majority of the

interior was reusedinterior was reused Purchased materials were locally sourced, Purchased materials were locally sourced,

and high in recycled contentand high in recycled content

Historic DistrictWhitaker & State Materials and ResourcesMaterials and Resources

Material Reuse

The hefty stair treads and hand rail capsthroughout the buildingwere milled utilizing wood from the original building structure.

Stair treads – from old floor joistsHandrails – denailed framing studs

Baseboards – old lathe strips

Historic DistrictWhitaker & State Materials and ResourcesMaterials and Resources

All paints and finishes were low VOC (volatile organic compounds) products. Safer to breathe and don’t continueto off-gas over time

Historic DistrictWhitaker & State

Indoor Environmental Indoor Environmental QualityQuality

Prism glass in transom at the Robinson Music Company Building, Steubenville, Ohio

Drawing courtesy of the National Park Service

Martha Raymond Presentation 2007 HOMartha Raymond Presentation 2007 HO

Double-Loaded Corridors


Former school classroom adaptively re-used. Full height windows were preserved, providing natural daylight within the new office space. HVAC duct work is also exposed.


Transoms were open or closed to help regulate ventilation throughout the building.

Martha Raymond Presentation 2007 HO

Use of awnings as an energy conservation measure in a residential setting.

Martha Raymond Presentation 2007 HO

The Community Restoration and The Community Restoration and Revitalization Act HR 1043 S 584Revitalization Act HR 1043 S 584

Re-introduced on October 1, 2009Re-introduced on October 1, 2009 Senators Lincoln (D-AR) Snowe (R-ME)Senators Lincoln (D-AR) Snowe (R-ME) HR Schwartz (D-PA) Tiberi (R-OH)HR Schwartz (D-PA) Tiberi (R-OH) 8 Amendments to 1986 Federal Rehabilitation 8 Amendments to 1986 Federal Rehabilitation

Tax Credit.Tax Credit.1.1. Enabling Smaller Rehabilitation ProjectsEnabling Smaller Rehabilitation Projects2.2. Providing Downtown Housing in Historic Providing Downtown Housing in Historic

BuildingsBuildings3.3. Using a practical definition for “Older Building”Using a practical definition for “Older Building”

Community Restoration (Cont.)Community Restoration (Cont.)

4.4. Rehabilitating Qualified Non-profit and Public Rehabilitating Qualified Non-profit and Public Historic BuildingsHistoric Buildings

5.5. Making Historic Buildings as Energy Efficient as Making Historic Buildings as Energy Efficient as they can be.they can be.

6.6. Facilitating smaller projects through Facilitating smaller projects through TransferabilityTransferability

7.7. Encouraging Moderate Rehabilitation through Encouraging Moderate Rehabilitation through Reducing the Substantial Rehabilitation Reducing the Substantial Rehabilitation RequirementsRequirements

8.8. Allowing State Historic Tax Credits to Work More Allowing State Historic Tax Credits to Work More Effectively with the Federal CreditEffectively with the Federal Credit

Historic Homeowners Revitalization Historic Homeowners Revitalization Act HR 3670Act HR 3670

Introduced in September 29, 2009Introduced in September 29, 2009 HR Carnahan (D-MO)HR Carnahan (D-MO) Federal Tax Credit 20%. “Qualified Federal Tax Credit 20%. “Qualified

Rehabilitation expenditures made by the tax Rehabilitation expenditures made by the tax payer with respect to a qualified historic payer with respect to a qualified historic home”. Cap of $60,000home”. Cap of $60,000

Increase in credit for buildings in “high cost” Increase in credit for buildings in “high cost” or economically distressed areas.or economically distressed areas.

Historic Homeowners (Cont.)Historic Homeowners (Cont.)

Ability of credits to be transferred or Ability of credits to be transferred or assigned.assigned.

Available for “For Sale” housing.Available for “For Sale” housing.

Additional information at the following web Additional information at the following web pages:pages:

www.PreservationAction.orgwww.PreservationAction.orgwww.PreservationNation.orgwww.PreservationNation.org

PresenterPresenter

Yolita E. Rausche M.Arch HPYolita E. Rausche M.Arch HPHistoric Preservation SpecialistHistoric Preservation Specialist

Chambers Murphy & Burge Restoration Chambers Murphy & Burge Restoration Architects, Akron, OhioArchitects, Akron, Ohio

Heritage Ohio Board MemberHeritage Ohio Board MemberEmail:[email protected]:[email protected]@[email protected]

chambers murphy & burge restoration

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historic building

significant features

historic significance

existing historic structures

cost of historic restoration

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