Results of Listing in the National Register of Historic Places




	What are the Results of Listing? Listing in the National Register honors a historic place by recognizing its importance to its community, State or the Nation. Under Federal law, owners of private property listed in the National Register are free to maintain, manage, or dispose of their property as they choose provided that there is no Federal involvement. Owners have no obligation to open their properties to the public, to restore them or even to maintain them, if they choose not to do so. Some States and communities have enacted preservation laws or ordinances that apply to National Register listed properties. To find out about historic preservation laws that may apply to your historic property, follow these links for the address and phone number of your State Historic Preservation Office, Tribal Preservation Office, or Federal Preservation Office. In addition to honorific recognition, listing in the National Register results in the following for historic properties: Consideration in planning for Federal, federally licensed, and federally assisted projects; Section 106 of the National Historic Preservation Act of 1966 requires that Federal agencies allow the Advisory Council on Historic Preservation an opportunity to comment on all projects affecting historic properties either listed in or determined eligible for listing in the National Register. The Advisory Council oversees and ensures the consideration of historic properties in the Federal planning process. Eligibility for certain tax provisions; Owners of properties listed in the National Register may be eligible for a 20% investment tax credit for the certified rehabilitation of income-producing certified historic structures such as commercial, industrial, or rental residential buildings. This credit can be combined with a straight-line depreciation period of 27.5 years for residential property and 31.5 years for nonresidential property for the depreciable basis of the rehabilitated building reduced by the amount of the tax credit claimed. Federal tax deductions are also available for charitable contributions for conservation purposes of partial interests in historically important land areas or structures. Consideration of historic values in the decision to issue a surface mining permit where coal is located in accordance with the Surface Mining Control Act of 1977; and Qualification for Federal grants for historic preservation, when funds are available. For more information on Federal grants for historic preservation and the Federal tax incentive program, visit the NPS Heritage Preservation Services page.

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What are the Results of Listing?