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Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services.

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Presentation on theme: "Historic Preservation Tax Credits The Process and Avoiding Common Problems National Park Service, Technical Preservation Services."— Presentation transcript:

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 Services Technical Preservation Services is in Washington, DC

7 Two Certification Are Needed Certified Historic Structure Certified Rehabilitation

8 Three-Part Historic Preservation Certification Application Part 1Evaluation 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 Application Part 2Description of Rehabilitation Does my proposed work meet the Secretary of the Interiors Standards for Rehabilitation?

13 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

14 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

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 buildings 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 To request copy of the Technical Preservation Services Catalog of over 100 publications either at Or write Technical Preservation Services, National Park Service, 1840 C Street NW, Washington, DC 20240


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