historic preservation tax credits the process and avoiding common problems national park service,...
TRANSCRIPT
![Page 1: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/1.jpg)
Historic Preservation Tax Credits
The Process and Avoiding Common Problems
National Park Service, Technical Preservation Services
![Page 2: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/2.jpg)
Success
• Over 36,000 projects approved
• Promoted investment of over $48 billion
• Repeat users
![Page 3: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/3.jpg)
It Is a Regulatory Program
• Not uncommon that there will be some required changes
• Submit your project for review early in the planning process
![Page 4: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/4.jpg)
Who
• Administered by the National Park Service in conjunction with State Historic Preservation Offices (SHPO)
![Page 5: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/5.jpg)
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
![Page 6: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/6.jpg)
Where
• Most SHPO offices are located in the state capital
• National Park Service’s Technical Preservation Services is in Washington, DC
![Page 7: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/7.jpg)
Two Certification Are Needed
• Certified Historic Structure
• Certified Rehabilitation
![Page 8: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/8.jpg)
Three-Part Historic Preservation Certification Application
Part 1—Evaluation of Significance
• Is my building historic?
![Page 9: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/9.jpg)
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
![Page 10: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/10.jpg)
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
![Page 11: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/11.jpg)
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
![Page 12: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/12.jpg)
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?
![Page 13: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/13.jpg)
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
![Page 14: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/14.jpg)
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
![Page 15: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/15.jpg)
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
![Page 16: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/16.jpg)
If Your Project is Denied
• First, try to resolve the issues
• Alternative is the Appeals Process
![Page 17: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/17.jpg)
Avoiding Common Problems
• Start the process early in the project planning
• Consult early with the SHPO
• Get decisions in writing from NPS
![Page 18: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/18.jpg)
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
![Page 19: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/19.jpg)
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
![Page 20: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/20.jpg)
Common Rehabilitation Issues— New Construction
• New buildings or new onsite parking
• Rooftop additions and mechanical equipment
• Adjacent and connecting new additions
![Page 21: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/21.jpg)
Common Rehabilitation Issue—Exteriors
• Ground floor changes to commercial buildings
• Window work
• New balconies
![Page 22: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/22.jpg)
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
![Page 23: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/23.jpg)
State Incentives
• More than half of the states have tax credits or other incentives that can be piggybacked with the Federal tax credits
![Page 24: Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services](https://reader035.vdocuments.us/reader035/viewer/2022062618/5514818d550346b0158b584f/html5/thumbnails/24.jpg)
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 [email protected]
• Or write Technical Preservation Services, National Park Service, 1840 C Street NW, Washington, DC 20240