AIA Iowa #A203

An Architect’s Guide to Preservation: Changes in the Iowa HPTC ProgramWorkshop 6

Steve King, AIA – Deputy SHPO

Thursday, September 25, 10:45-11:45

Iowa has one of the most robust historic preservation programs in the country with the largest number of historic preservation commissions participating in the certified local government program, an effective state historic tax credit program and significant architectural and archaeological resources. Come learn about how you can be part of this and the tools that are available for historic preservation. The workshop will focus changes to the Historic Preservation Tax Credit Program adopted during the 2014 Legislative session

CourseDescription

LearningObjectives

1. Understand the history of the Preservation Movement in America

2. Identify the tangible benefits of preservation

3. Be knowledgeable regarding submission requirements and expectations for the three-part application process for the State Historic Preservation Tax-Credit

4. Perform in depth research into the Secretary of the Interior’s Guidelines for Preservation and Rehabilitation

At the end of the this course, participants will be able to:

Preservation in America…The beginning-mid 19th Century

George Washington Slept Here!

Mount Vernon - Fairfax County, Virginia

Washington’s Headquarters – Newburgh, New York

Mount Vernon Ladies’ Association of the Union (1858)

Preservation in America…Middle Years-

National Park Service established in 1916

National Historic Sites Program began in 1935

National Historic Landmarks Program began in 1960

Sergeant Floyd Grave and MonumentSioux City, Iowa

Old CourthouseJefferson National Expansion Memorial

St. Louis, Missouri

Preservation in America - National Historic Preservation ActPost World War II

Pruitt Igoe-Federal Housing Project

Interstate Highway System

Preservation in America = Generator of DiversityJacobs advocated "four generators of diversity": "The necessity for these four conditions is the most important point this book has to make. In combination, these conditions create effective economic pools of use." (p. 151)

The conditions are:Mixed primary uses, activating streets at different times of the dayShort blocks, allowing high pedestrian permeability Buildings of various ages and states of repairPopulation Density

Historic Preservation Tax Credits(toolkit for creating livable communities)

• 283 historic buildings have been rehabilitated using the credit since 2001

• The tax credit has attracted $890 Million in private sector and federal investment, $800 Million in rehabilitation and an additional $90 Million in related new construction

• Nearly half of the amount provided by the Iowa Historic Tax Credit is returned to the state treasury the year the project is completed in income and sales taxes generated by the project.

• Conservatively, the additional local property tax generated by these projects amounted to $12,816,000 in 2013

Historic Preservation Tax CreditsWhat’s Changed for

SFY 2015

•Retool the review process to be more predictable for the applicant

Part 2 Pre-Application Meeting

•Eliminate the lottery-based reservation system, in favor of a more predictable readiness application process-

Registration Application

•Transition from a three-year reservation system to a “use when you’re ready” system, offering more predictability for project completion dates and therefore, submission of tax credit by applicant-

Reassign Unused Reservations

Historic Preservation Tax Credits

Historic Preservation Tax CreditsPart 1 – EVALUATION OF PROPERTY AND PROJECT ELIGIBILITY

Properties listed on or eligible for listing on the National Register of Historic Places

Properties that contribute to a Historic District that is either listed or eligible for listing on the National Register of Historic Places

Properties designated as local landmarks via local government action

Barns constructed prior to 1937 (state only) and barns eligible or listed on the National Register

WHAT MAKES A PROPERTY ELIGIBLE FOR THE NATIONAL REGISTER OF HISTORIC PLACES

• Age-Typically built prior to 1964 (50 years old)• Integrity-Looks like it did during period of significance Significance

Criterion A: Historical events, activities of developments

Criterion B: Association with a famous person

Criterion C: Architecture, Engineering, Landscape

Criterion D: Potential to yield information (archaeology)

Historic Preservation Tax CreditsPre-Application Meeting

The Iowa State Historic Preservation Office requires that all applicants for the HPCED Tax Credit Program attend a “Pre-Application Meeting” prior to submitting the Part 2 Application.

The purpose of this 45-minute meeting is to provide feedback to the owner, consultant, developer, designer, builder or other interested parties (jointly referred to as the “applicant”) that will enable the applicant to better plan and prepare for formal submittal of necessary documents for review.

This information and feedback includes: identification of required technical documents (drawings, photos, descriptive text); preliminary comments on character defining features(comments on primary and secondary character defining features); what technical or historical research may be required (windowsurvey, historical design basis – windows or physical documentation) and discussion of other professionals who may need to be added to the project team (historian, tax advisor, architect etc.)

This meeting offers an opportunity to give an overview of the proposed work and invite comments in preparation of the application. This meeting will allow the applicant to ask questions they may have regarding these processes, requirements, or other aspects regarding their project. It will also provide an opportunity for staff to offer comments, observations and guidance which will enable the applicant to make informed decisions, as well as submit a complete package of material at the time of the Part 2 Applicationsubmittal.

In certain instances, it may be necessary to hold a pre-application meeting in advance of the Part 1 submission. Buildings which have a complex construction history or projects which include more than one resource are examples of projects that may warrant a pre-application meeting before the Part 1 issubmitted.

Historic Preservation Tax CreditsPart 2 Application – Detailed description of rehabilitation-includes site work, new

construction, alterations, etc.

Describe existing character-defining feature and its condition

Describe Scope and Treatment

4” X 6” Clear color images on photographic paper (No photographs printed or copied on plain paper)

Submit a sufficient number of photographs to document both the interior and exterior conditions, including the site and environment, prior to any rehabilitation work.

• Submit good quality photographs that clearly show general conditions (for interiors--two photos of each major room taken from opposite corners) and details of specific work areas.

• No photographs printed on plain paper

• No grayscale photographs

• Do not submit Polaroid photos or photocopies.

Historic Preservation Tax CreditsPart 2 Application – Photographic Documentation

Label photographs with:• Photograph number• Name of Property• Direction of camera view

Include a photo key

Historic Preservation Tax CreditsPart 2 Application – Photographic Documentation

Historic Preservation Tax CreditsRegistration Application

c. The application shall include any information deemed necessary by the department to evaluate the eligibility under the program of the applicant and the rehabilitation project, the amount of projected qualified rehabilitation expenditures of a rehabilitation project, and the amount and source of all funding for a rehabilitation project. An applicant shall have the burden of proof to demonstrate to the department that the applicant is an eligible taxpayer and the project is a qualified rehabilitation project under the program.

Historic Preservation Tax Credits

In Other Words…

1. Approved or Conditionally Approved Part 2 Application

1. Percentage of Financing in Place, including sources

1. Support from Local Government

1. How far along in Planning and Permit Process

b. The agreement shall contain, at a minimum, the following provisions:

(1) The amount of the tax credit award. An eligible taxpayer has no right to receive a tax credit certificate or claim a tax credit until all requirements of the agreement and

subsections 4 and 5 have been satisfied. The amount of tax credit included on a tax credit certificate issued under this section shall be contingent upon verification by the department of the amount of final qualified rehabilitation expenditures.

(2) The rehabilitation work to be performed.

(3) The budget of the qualified rehabilitation project, including the projected qualified rehabilitation expenditures and the source and amount of all funding received or

anticipated to be received.

(4) The commencement date of the qualified rehabilitation project, which shall not be later than the end of the fiscal year in which the agreement is entered into.

(5) The completion date of the qualified rehabilitation project, which shall be within thirty-six months of the commencement date.

Historic Preservation Tax CreditsAgreement

Historic Preservation Tax CreditsPart 3 – Request for Completed Work

Rehabilitations must meet the Secretary of the Interior’s Standards for Rehabilitation and Guidelines for

Rehabilitating Historic Buildings

Secretary of the Interior’s Standards for Rehabilitation and Guidelines for

Rehabilitating Historic Buildings“4 TREATMENTS”

• Preserve• Restore• Reconstruct• Rehabilitate

1896-98, Burlington Free Public Library

Secretary of the Interior’s Standards for Rehabilitation and Guidelines for

Rehabilitating Historic BuildingsApply to Historic Properties of all

• Materials• Types• Sizes• Uses

Secretary of the Interior’s Standards for Rehabilitation and Guidelines for

Rehabilitating Historic BuildingsEncompass

• Buildings• Landscape Features• Site• Environment• Attached, adjacent or related new

construction

Secretary of the Interior’s Standards for Rehabilitation and Guidelines for

Rehabilitating Historic BuildingsThe form and detailing of those architectural materials that are important in defining historic character.

• Protect and Maintain • Repair • Replace • Design for missing historic features • Alterations/additions • Health and safety code requirements

ONLINE EDUCATION: Technical Preservation Services has helped home owners, preservation professionals, organizations, and government agencies by publishing printed pamphlets and books - easy-to-read guidance on preserving, rehabilitating and restoring historic buildings. These web features build on that tradition.

“Preservation Briefs provide guidance on preserving, rehabilitating and restoring historic buildings.”

This concludes The American Institute of Architects Continuing Education Systems Course

AIA Iowa Steve King, AIADeputy State Historic Preservation Officer600 E Locust, Des Moines, IA50319