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About the Federal Tax Incentives for Historic Preservation
Historic buildings are tangible links with the past. They help give a community a sense of identity, stability and orientation. The Federal government encourages the preservation of historic buildings through various means. One of these is the program of Federal tax incentives to support the rehabilitation of historic and older buildings.
Introduction Top
The Federal Historic Preservation Tax Incentives program is described here in general terms only. For more detailed information, including copies of application forms, regulations, and other program information, contact the State Historic Preservation Office for the state in which the project is located. Every effort has been made to present current information. However, the Internal Revenue Code is complex and changes frequently. Furthermore, the provisions of the tax code regarding at-risk rules, passive activity limitation, and alternative minimum tax can affect a taxpayer's ability to use these tax credits. Applicants are strongly advised to consult an accountant, tax attorney, or other professional tax advisor, legal counsel, or the Internal Revenue Service for help in determining whether these incentives pertain to their own situations.
Department of the Interior regulations governing the procedures for obtaining historic preservation certifications are more fully explained in Title 36 of the Code of Federal Regulations, Part 67. The Internal Revenue Service regulations governing the tax credits for rehabilitation are contained in Treasury Regulation Section 1.48-12. These sets of regulations take precedence in the event of any inconsistency with this publication.
Preservation Tax Incentives Top
Historic buildings are tangible links with the past. They help give
a community a sense of identity, stability and orientation. The Federal
government encourages the preservation of historic buildings through various
means. One of these is the program of Federal tax incentives to support
the rehabilitation of historic and older buildings. The Federal Historic
Preservation Tax Incentives program is one of the Federal government's
most successful and cost-effective community revitalization programs. The
Preservation Tax Incentives reward private investment in rehabilitating
historic properties such as offices, rental housing, and retail stores.
Since 1976, the National Park Service has administered the program in
partnership with the Internal Revenue Service and with State Historic Preservation
Officers. The tax incentives have spurred the rehabilitation of historic
structures of every period, size, style and type. They have been instrumental
in preserving the historic places that give cities, towns and rural areas
their special character. The tax incentives for preservation attract new
private investment to the historic cores of cities and towns. They also
generate jobs, enhance property values, and augment revenues for State
and local governments through increased property, business and income taxes.
The Preservation Tax Incentives also help create moderate and low-income
housing in historic buildings. Through this program, abandoned or under used
schools, warehouses, factories, churches, retail stores, apartments, hotels,
houses, and offices throughout the country have been restored to life in
a manner that maintains their historic character. Current tax incentives
for preservation, established by the Tax Reform Act of 1986 (PL 99-514;
Internal Revenue Code Section 47 [formerly Section 48(g)]) include:
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20% tax credit for the certified rehabilitation of certified
historic structures.
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a 10% tax credit for the rehabilitation of non-historic, non-residential
buildings built before 1936.
For both credits, the rehabilitation must be a substantial one and
must involve a depreciable building. (These terms will be explained
later.)
What Is a Tax Credit? Top
A tax credit differs from an income tax deduction. An income tax deduction
lowers the amount of income subject to taxation. A tax credit, however,
lowers the amount of tax owed. In general, a dollar of tax credit reduces
the amount of income tax owed by one dollar.
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The 20% rehabilitation tax credit equals 20% of the amount spent in a certified
rehabilitation of a certified historic structure.
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The 10% rehabilitation tax credit equals 10% of the amount spent to rehabilitate
a non-historic building built before 1936.
20% Rehabilitation Tax Credit Top
The Federal historic preservation tax incentives program (the 20% credit)
is jointly administered by the U.S. Department of the Interior and the
Department of the Treasury. The National Park Service (NPS) acts on behalf
of the Secretary of the Interior, in partnership with the State Historic
Preservation Officer (SHPO) in each State. The Internal Revenue Service
(IRS) acts on behalf of the Secretary of the Treasury. Certification requests
(requests for approval for a taxpayer to receive these benefits) are made
to the National Park Service through the appropriate State Historic Preservation
Officer (SHPO). Comments by the SHPO on certification requests are fully
considered by the NPS. However, approval of projects undertaken for the
20% tax credit is conveyed only in writing by duly authorized officials
of the National Park Service. For a description of the roles of the NPS,
the IRS and the SHPO, see Tax
Credits: Who Does What?
The 20% rehabilitation tax credit applies to any project that the Secretary
of the Interior designates a certified rehabilitation of a certified
historic structure. The 20% credit is available for properties rehabilitated
for commercial, industrial, agricultural, or rental residential purposes,
but it is not available for properties used exclusively as the owner's
private residence.
What is a "certified historic structure?"
A certified historic structure is a building that is listed
individually in the National Register of Historic Places -OR- a building
that is located in a registered historic district and certified
by the National Park Service as contributing to the historic significance
of that district. The "structure" must be a building-not a bridge, ship,
railroad car, or dam. (A registered historic district is any district
listed in the National Register of Historic Places. A State or local historic
district may also qualify as a registered historic district if the
district and the enabling statute are certified by the Secretary of the
Interior.)
Obtaining Certified Historic Structure Status
Owners of buildings within historic districts must complete Part
1 of the Historic Preservation Certification
Application - Evaluation of Significance. The owner submits this application
to the SHPO. The SHPO reviews the application and forwards it to the NPS
with a recommendation for approving or denying the request. The NPS then
determines whether the building contributes to the historic district. If
so, the building then becomes a "certified historic structure." The NPS
bases its decision on the Secretary of the Interior's Standards
for Evaluating Significance within Registered Historic Districts.
Buildings individually listed in the National Register of Historic Places
are already certified historic structures. Owners of these buildings need
not complete the Part 1 application (unless the listed property has more than one building).
Property owners unsure if their building is listed in the National
Register or if it is located in a National Register or certified State
or local historic district should contact their SHPO.
What if my building is not yet listed in the National Register?
Owners of buildings that are not yet listed individually in the
National Register of Historic Places or located in districts that are not
yet registered historic districts may use the Historic Preservation Certification
Application, Part 1, to request a preliminary determination of significance
from the National Park Service. Such a determination may also be obtained
for a building located in a registered historic district but that is outside
the period or area of significance of the district. A preliminary determination
of significance allows the owner to proceed with the rehabilitation project
while the process of nominating a building or a district continues. Preliminary
determinations, however, are not binding. They become final only when the
building or the historic district is listed in the National Register or
when the district documentation is amended to include additional periods
of areas of significance.
What is a "certified rehabilitation?"
The National Park Service must approve, or "certify," all rehabilitation
projects seeking the 20% rehabilitation tax credit. A certified rehabilitation
is a rehabilitation of a certified historic structure that is
approved by the NPS as being consistent with the historic character of
the property and, where applicable, the district in which it is located.
The NPS assumes that some alteration of the historic building will occur
to provide for an efficient use. However, the project must not damage,
destroy, or cover materials or features, whether interior or exterior,
that help define the building's historic character.
Application Process
Owners seeking certification of rehabilitation work must complete
Part 2 of the Historic Preservation Certification
Application - Description of Rehabilitation. Long-term lessees may also
apply if their remaining lease is 27.5 years for residential property or 39 years
for nonresidential property. The owner submits the application to the SHPO.
The SHPO provides technical assistance and literature on appropriate rehabilitation
treatments, advises owners on their applications, makes site visits when
possible, and forwards the application to the NPS, with a recommendation.
The NPS reviews the rehabilitation project for conformance with
the Secretary of the Interior's Standards for Rehabilitation, and issues a certification decision. The entire project is reviewed, including related demolition and new construction, and is certified, or approved, only if the overall rehabilitation project meets the Standards. Both the NPS and the IRS strongly encourage owners to apply before they start work.
After the rehabilitation work is completed, the owner submits
Part 3 of the Historic Preservation Certification Application-Request for
Certification of Completed Work to the SHPO. The SHPO forwards the application
to the NPS, with a recommendation as to certification. The NPS then evaluates
the completed project against the work proposed in the Part 2-Description
of Rehabilitation. Only completed projects that meet the Standards for
Rehabilitation are approved as "certified rehabilitations" for purposes
of the 20% rehabilitation tax credit.
Processing Fees
The NPS charges a fee for reviewing applications, except where the total
rehabilitation cost is under $20,000. Fees are charged according to a two-tiered
system: a preliminary fee and a final fee. The $250 preliminary fee covers NPS review of proposed work. The final fee covers NPS review of completed projects. The final fee depends on the rehabilitation costs, according to the fee schedule below. The preliminary
fee is deducted from the final fee. Payment should not be sent until requested
by NPS. The NPS will not issue a certification decision until payment
has been received.
Fee |
Size of Rehabilitation |
$500 |
$20,000 to $99,000 |
$800 |
$100,000 to $499,999 |
$1,500 |
$500,000 to $999,999 |
$2,500 |
$1,000,000 or more |
IRS Requirements
To be eligible for the 20% rehabilitation tax credit, a project must also meet the following basic tax requirements of the Internal Revenue Code:
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The building must be depreciable. That is, it must be used in a
trade or business or held for the production of income. It may be used
for offices, for commercial, industrial or agricultural enterprises, or
for rental housing. It may not serve exclusively as the owner's private
residence.
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The rehabilitation must be substantial. That is, during a
24-month period selected by the taxpayer, rehabilitation expenditures must
exceed the greater of $5,000 or the adjusted basis of the building and
its structural components. The adjusted basis is generally the purchase
price, minus the cost of land, plus improvements already made, minus depreciation
already taken. Once the substantial rehabilitation test is met, all qualified
expenditures, including those incurred outside of the measuring period,
qualify for the credit.
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For phased rehabilitations, the same rules apply, except that a 60-month measuring period applies. This phase rule is available only if: (1) a set of architectural plans and specifications outlines and describes all rehabilitation phases; (2) the plans are completed before the physical rehabilitation work begins, and (3) it can reasonably be expected that all phases will be completed.
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The property must be placed in service (that is, returned to use).
The rehabilitation tax credit is generally allowed in the taxable year
the rehabilitated property is placed in service.
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The building must be a certified historic structure when placed in service; if it is not yet a certified historic structure when placed in service, the owner must have requested on or before
the date that the building was placed in service a determination from the
NPS that the building is a certified historic structure, and have
a reasonable expectation that the determination will be granted.
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Qualified rehabilitation expenditures include costs of the work on the historic building, as well as architectural and engineering fees, site survey fees, legal expenses, development fees,
and other construction-related costs, if such costs are added to the property's basis and are determined to be reasonable and related to the services performed. They do not include costs of acquiring or furnishing the building, new additions that expand the existing building, new building
construction, or parking lots, sidewalks, landscaping, or other related facilities.
Getting your project approved or "certified"
Tens of thousands of projects have been approved for the historic
preservation tax credit. Observing the following points will make approval
of your project easier:
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Apply as soon as possible-preferably before beginning work.
Consult with the SHPO as soon as you can. Read carefully the program application,
regulations, and any other information the SHPO supplies. Submit your application
early in the project planning. Wait until the project is approved in writing
by the NPS before beginning work. Work undertaken prior to approval by
the NPS may jeopardize certification. In the case of properties not yet
designated certified historic structures, apply before the work
is completed and the building placed in service.
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Photograph the building inside and outside-before and after the project.
"Before" photographs are especially important. Without them, it may be
impossible for the NPS to approve a project.
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Read and follow the "Secretary of the Interior's Standards for Rehabilitation"
and the "Guidelines for Rehabilitating Historic Buildings." If you
are unsure how they apply to your building, consult with the SHPO or the
NPS.
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Once you have applied, alert the SHPO and the NPS to any changes in
the project.
Claiming the 20% Rehabilitation Tax Credit
Generally, the tax credit is claimed on IRS form 3468 for the tax year
in which the rehabilitated building is placed in service. For phased projects,
the tax credit may be claimed before completion of the entire project provided
that the substantial rehabilitation test has been met. If a building remains
in service throughout the rehabilitation, then the credit may be claimed
when the substantial rehabilitation test has been met. Unused tax credit can be "carried back" one year and "carried forward" 20 years.
The IRS requires that the NPS certification of completed work (Application
Part 3) be filed with the tax return claiming the tax credit. If final
certification has not yet been received when the taxpayer files the tax
return claiming the credit, a copy of the first page of the Historic Preservation
Certification Application-Part 2 must be filed with the tax return. The
copy of the application filed must show evidence that it has been received
by either the SHPO or the NPS (date-stamped receipt or other notice is
sufficient). If the taxpayer then fails to receive final certification
within 30 months after claiming the credit, the taxpayer must agree to
extend the period of assessment. If the NPS denies certification to a rehabilitation
project, the credit will be disallowed.
Recapture of the Credit
The owner must hold the building for five full years after completing
the rehabilitation, or pay back the credit. If the owner disposes of the
building within a year after it is placed in service, 100% of the credit
is recaptured. For properties held between one and five years, the tax
credit recapture amount is reduced by 20% per year.
The NPS or the SHPO may inspect a rehabilitated property at any time
during the five-year period. The NPS may revoke certification if work was
not done as described in the Historic Preservation Certification Application,
or if unapproved alterations were made for up to five years after certification
of the rehabilitation. The NPS will notify the IRS of such revocations.
Depreciation
Rehabilitated property is depreciated using the straight-line method
over 27.5 years for residential property and over 39 years for nonresidential
property. The depreciable basis of the rehabilitated building must be reduced
by the full amount of the tax credit claimed.
Rehabilitation Tax Credits: Who Does What? Top
The Federal historic preservation tax incentives program is a partnership
among the National Park Service (NPS), the State Historic Preservation
Officer (SHPO), and the Internal Revenue Service (IRS). Each plays an important
role.
State Historic Preservation Office
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Serves as first point of contact for property owners.
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Provides application forms, regulations, and other program information.
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Maintains complete records of the State's buildings and districts listed
in the National Register of Historic Places, as well as State and local
districts that may qualify as registered historic districts.
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Assists anyone wishing to list a building or a district in the National
Register of Historic Places.
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Provides technical assistance and literature on appropriate rehabilitation
treatments.
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Advises owners on their applications and makes site visits on occasion
to assist owners.
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Makes certification recommendations to the NPS.
National Park Service
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Reviews all applications for conformance to the Secretary of the Interior's
Standards for Rehabilitation.
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Issues all certification decisions (approvals or denials) in writing.
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Transmits copies of all decisions to the IRS.
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Develops and publishes program regulations, the Secretary of the Interior's
Standards for Rehabilitation, the Historic Preservation Certification
Application, and information on rehabilitation treatments.
Internal Revenue Service
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Publishes regulations governing which rehabilitation expenses qualify,
the time periods for incurring expenses, the tax consequences of certification
decisions by NPS, and all other procedural and legal matters concerning
both the 20% and the 10% rehabilitation tax credits.
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Answers public inquiries concerning legal and financial aspects of the
Rehabilitation Tax Credit program, and publishes the audit guide, Market
Segment Specialization Program: Rehabilitation Tax Credit, to assist
owners.
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Insures that only parties eligible for the rehabilitation tax credits utilize
them.
10% Rehabilitation Tax Credit Top
The 10% rehabilitation tax credit is available for the rehabilitation
of non-historic buildings placed in service before 1936.
As with the 20% rehabilitation tax credit, the 10% credit applies only
to buildings-not to ships, bridges or other structures. The rehabilitation
must be substantial, exceeding either $5,000 or the adjusted basis
of the property, whichever is greater. And the property must be depreciable.
The 10% credit applies only to buildings rehabilitated for non-residential
uses. Rental housing would thus not qualify. Hotels, however, would
qualify. They are considered to be in commercial use, not residential.
A building was moved after 1935 is ineligible for the 10% rehabilitation
credit. (A moved certified historic structure, however, can still be eligible
for the 20% credit.) Furthermore, projects undertaken for the 10% credit
must meet a specific physical test for retention of external walls and
internal structural framework:
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at least 50% of the building's external walls existing at the time the rehabilitation
began must remain in place as external walls at the work's conclusion,
and
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at least 75% of the building's existing external walls must remain in place
as either external or internal walls, and
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at least 75% of the building's internal structural framework must remain
in place.
Claiming the 10% Rehabilitation Tax Credit
The tax credit must be claimed on IRS form 3468 for the tax year in
which the rehabilitated building is placed in service. There is no formal
review process for rehabilitations of non-historic buildings.
The 10% or 20% Credit: Which One Applies? Top
The 10% rehabilitation tax credit applies only to non-historic buildings first placed in service before 1936 and rehabilitated for non-residential uses. The 20% rehabilitation tax credit applies
only to certified historic structures, and may include buildings built after 1936. The two credits are mutually exclusive. Which credit applies depends on the building-not on the owner's preference.
Buildings listed in the National Register of Historic Places are not
eligible for the 10% credit. Buildings located in National Register listed
historic districts or certified State or local historic districts are presumed
to be historic and are therefore not eligible for the 10% credit. Owners
of buildings in these historic districts may claim the 10% credit only
if they file Part 1 of the Historic Preservation Certification Application
with the National Park Service and receive a determination that the building
does not contribute to the district and is not a certified
historic structure.
Other Tax Provisions Affecting Use of Preservation Tax Incentives Top
A number of provisions in the Internal Revenue Code affect the way in which real estate investments are treated generally. These provisions include the "at-risk" rules, the passive activity limitation, and the alternative minimum tax. What these provisions mean, in practice, is that many taxpayers may not be able to use tax credits earned in a certified rehabilitation project.
A brief discussion of these matters follows. Applicants should seek professional advice concerning the personal financial implications of these provisions.
At-Risk Rules
Under Internal Revenue Code Section 465, a taxpayer may deduct losses and obtain credits from a real estate investment only to the extent that the taxpayer is "at-risk" for the investment. The amount that a taxpayer is "at-risk" is generally the sum of cash or property contributions to the project plus any borrowed money for which the taxpayer is personally liable, including certain borrowed amounts secured by the property used in the project. In addition, in the case of the activity of holding real property, the amount "at-risk" includes qualified non-recourse financing borrowed from certain financial institutions or government entities.
Passive Activity Limitation
The passive activity limitation provides that losses and credits from "passive" income sources, such as real estate limited partnerships, cannot be used to offset tax liability from "active" sources such as salaries. This passive activity limitation does not apply to:
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Most regular corporations.
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Real estate professionals who materially participate in a real property trade or business and who satisfy eligibility requirements regarding the proportion and amount of time spent in such businesses.
For other taxpayers, two exceptions apply: a general exception and a specific
exception for certified rehabilitations.
General Passive Loss Rules
Taxpayers with incomes less than $100,000 (generally, adjusted gross income with certain modifications) may take up to $25,000 in losses annually from rental properties. This $25,000 annual limit on losses is reduced for individuals with incomes between $100,000 and $150,000 and eliminated for individuals with incomes over $150,000.
Passive Credit Exemption
Individuals, including limited partners, with modified adjusted gross incomes of less than $200,000 (and, subject to phase out, up to $250,000) investing in a rehabilitation credit project may use the tax credit to offset the tax owed on up to $25,000 of income. Thus, a taxpayer in the 33% tax bracket could use $8,250 of tax credits per year (33% x $25,000 = $8,250).
This $25,000 amount is first reduced by losses allowed under the general "passive loss" rule above for taxpayers with incomes less than $150,000.
Alternative Minimum Tax
Taxpayers who are not required to pay tax under the regular tax system
may still be liable for tax under the alternative minimum tax laws. Alternative
minimum taxable income is computed from regular taxable income with certain
adjustments and the addition of all appropriate tax preference items.
Nonrefundable credits, such as the rehabilitation tax credit, may not
be used to reduce the alternative minimum tax. If a taxpayer cannot
use the tax credit because of the alternative minimum tax, the credit can
be carried back or forward.
Rehabilitations Involving Governments and Other Tax-Exempt Entities Top
Property used by governmental bodies, nonprofit organizations, or other
tax-exempt entities is not eligible for the rehabilitation tax credit if
the tax-exempt entity enters into a disqualified lease (as the lessee)
for more than 35% of the property. A disqualified lease occurs when:
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Part or all of the property was financed directly or indirectly by an obligation
in which the interest is tax-exempt under Internal Revenue Code Section
103(a) and such entity (or related entity) participated in such financing;
or,
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Under the lease there is a fixed or determinable price for purchase or
an option to buy which involves such entity (or related entity); or,
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The lease term is in excess of 20 years; or,
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The lease occurs after a sale or lease of the property and the lessee used
the property before the sale or lease.
Other Tax Incentives for Historic Preservation Top
Other Federal and State tax incentives exist for historic preservation.
They may be combined with the rehabilitation tax credit.
Charitable Contributions for Historic Preservation Purposes
Internal Revenue Code Section 170(h) and Department of the Treasury Regulation Section 1.170A-14 provide for income and estate tax deductions for charitable contributions of partial interests in historic property (principally easements). Generally, the IRS considers that a donation of a qualified real property interest to preserve a historically important land area or a certified historic structure meets the test of a charitable contribution for conservation purposes. For purposes of the charitable contribution provisions only, a certified historic structure need not be depreciable to qualify and may include the land area on which it is located.
As a result of the Pension Protection Act of 2006, a facade easement must preserve the entire exterior of the building. The Act requires a written agreement with the donee organization, additional substantiation requirements, and a $500 filing fee for all donations valued over $10,000. For additional information, see IRS Publication 526.
State Tax Incentives
A number of States offer tax incentives for historic preservation. They
include tax credits for rehabilitation, tax deductions for easement donations,
and property tax abatements or moratoriums. The SHPO will have information
on current State programs. Requirements for State incentives may differ
from those outlined here.
Investment Tax Credit for Low Income Housings
The Tax Reform Act of 1986 (IRC Section 42) also established a tax credit for the acquisition and rehabilitation, or new construction of low-income housing. The credit is approximately 9% per year for 10 years for projects not receiving certain Federal subsidies and approximately 4% for 10 years for projects subsidized by tax-exempt bonds or below market Federal loans. The units must be rent restricted and occupied by individuals with incomes below the area median gross income. The law sets a 15-year compliance period. Credits are allocated by State housing credit agencies.
The Secretary of the Interior's Standards for Evaluating Significance Within Registered Historic Districts Top
The following Standards govern whether buildings within a historic district
contribute to the significance of the district. Owners of buildings that
meet these Standards may apply for the 20% rehabilitation tax credit. Buildings
within historic districts that meet these Standards cannot qualify
for the 10% credit.
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A building contributing to the historic significance of a district is one
which by location, design, setting, materials, workmanship, feeling and
association adds to the district's sense of time and place and historical
development.
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A building not contributing to the historic significance of a district
is one which does not add to the district's sense of time and place and
historical development; or one where the location, design, setting, materials,
workmanship, feeling and association have been so altered or have so deteriorated
that the overall integrity of the building has been irretrievably lost.
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Ordinarily buildings that have been built within the past 50 years shall
not be considered to contribute to the significance of a district unless
a strong justification concerning their historical or architectural merit
is given or the historical attributes of the district are considered to
be less than 50 years old.
The Secretary of the Interior's Standards for Rehabilitation Top
Rehabilitation projects must meet the following Standards, as interpreted
by the National Park Service, to qualify as "certified rehabilitations"
eligible for the 20% rehabilitation tax credit. The Standards are applied
to projects in a reasonable manner, taking into consideration economic
and technical feasibility.
The Standards (36 CFR Part 67) apply to historic buildings of all periods,
styles, types, materials, and sizes. They apply to both the exterior and
the interior of historic buildings. The Standards also encompass related
landscape features and the building's site and environment as well as attached,
adjacent, or related new construction.
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A property shall be used for its historic purpose or be placed in a new
use that requires minimal change to the defining characteristics of the
building and its site and environment.
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The historic character of a property shall be retained and preserved. The
removal of historic materials or alteration of features and spaces that
characterize a property shall be avoided.
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Each property shall be recognized as a physical record of its time, place,
and use. Changes that create a false sense of historical development, such
as adding conjectural features or architectural elements from other buildings,
shall not be undertaken.
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Most properties change over time; those changes that have acquired historic
significance in their own right shall be retained and preserved.
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Distinctive features, finishes, and construction techniques or examples
of craftsmanship that characterize a historic property shall be preserved.
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Deteriorated historic features shall be repaired rather than replaced.
Where the severity of deterioration requires replacement of a distinctive
feature, the new feature shall match the old in design, color, texture,
and other visual qualities and, where possible, materials. Replacement
of missing features shall be substantiated by documentary, physical, or
pictorial evidence.
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Chemical or physical treatments, such as sandblasting, that cause damage
to historic materials shall not be used. The surface cleaning of structures,
if appropriate, shall be undertaken using the gentlest means possible.
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Significant archeological resources affected by a project shall be protected
and preserved. If such resources must be disturbed, mitigation measures
shall be undertaken.
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New additions, exterior alterations, or related new construction shall
not destroy historic materials that characterize the property. The new
work shall be differentiated from the old and shall be compatible with
the massing, size, scale, and architectural features to protect the historic
integrity of the property and its environment.
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New additions and adjacent or related new construction shall be undertaken
in such a manner that if removed in the future, the essential form and
integrity of the historic property and its environment would be unimpaired.
For More Information Top
For more information on tax incentives for historic preservation, contact the NPS, the IRS, or your SHPO. Available information includes:
Contact the Historic Preservation Tax Incentives Program Partners Top
Contact the National Park Service
Contact your State Historic Preservation Office
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