Historic Preservation Tax Credits The Process and Avoiding Common Problems Charles E. Fisher New York City, June 2009 National Park Service, Technical Preservation Services

Projects approved – 36,000 Investment of over $50 billion Repeat users Success

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

What Any new construction on the site Parking

Where Most SHPO offices are located in the state capital National Park Services Technical Preservation Services is in Washington, DC

Two Certifications Are Needed Certified Historic Structure Certified Rehabilitation

Three-Part Historic Preservation Certification Application Part 1Evaluation 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

Certified Historic Structure For a certified property with multi-buildings, such as a mill complex or a former military base, 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

Applicant SHPONPS Part 1 Review paper trail routine communication

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 Most projects approved with conditions

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

Secretary of the Interiors Standards for Rehabilitation 10 broad principals of preservation Widely used by other agencies and organizations Only NPS issues certifications

Part 2 and 3 Reviews paper trail communication project specific and/or state specific Applicant SHPONPS

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 after 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 both before (existing condition) plans and rehabilitation (after) plans Provide thorough photo documentation of the entire property in its before work condition if shooting electronic images (good resolution), print on photo quality paper 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

Special Considerations During The Current Economy Need to clearly establish what has been approved by NPS when there is a change in ownership during rehab

Special Considerations During Current Economy Dealing with large multiple building projects – phasing and financing Obtaining Part-3 (final) certification – tenant fit-out

State Incentives More than half of the states have tax credits or other incentives that can be piggybacked with the Federal tax credits Current budgetary pressure on state tax credit programs

For Additional Information NPS website is SHPO websites To request copy of NPS 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; NPS_HPS-