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Historic Tax Credit Basics : BRAC
National Park Service U.S. Department of the Interior
MILITARY SITES and Tax Credits
McClelland Air Force Base San Diego Naval Training Center
Fort Sam Houston Ft. Baker
Ft. Benjamin Harrison Ft. Sheridan
Watertown Arsenal
National Park Service U.S. Department of the Interior
Presidio of San Francisco Mare Island
MILITARY SITES
Some sites are Base Realignments; Some are privatization projects
Some are from earlier surplus or disposed properties;
All Tax Credit Projects must meet certain eligibility criteria
National Park Service U.S. Department of the Interior
What is a Tax Credit?
20% of allowable rehabilitation expenses Returned to the owner, investors or long-term
Lessees as a credit against Federal Income Tax;
Why is the National Park System Involved?
National Historic Preservation Act of 1966
In 1976 Tax Incentives were adopted to be managed through the NPS
Program Partners of the Rehabilitation Tax Credit Program
National Park Service Departmentof the Interior (36 CFR Part 67)
Network of State Historic Preservation Offices
Internal Revenue Service (26 CFR Parts 1 and 602 IRC 47)
To Qualify for the 20% Tax Credit:
• Must be listed or eligible for listing on the National Register of Historic Places
• Is generally 50 years or older
• Must be a building • Must be a depreciable
property • Must meet the IRS
substantial rehabilitation test
• Must meet the Secretary of the Interior’s Standards
Federal Rehabilitation Tax Credit Program
2004 at a Glance • $3.88 billion in private investment leveraged • 50, 400 jobs created • 1,200 projects approved • 5,357 low and moderate income housing units
created • 10,046 housing units created or renovated
overall • More projects leveraging over $1million in
investment
. '"' UNITED STATES DEPARTMENT OF THE INTERIOR
NATIONAL PARK SERVICE ... · I HISTORIC PRESERVATION CERTIFICATION APPLICATION PART 1 - EVALUATION OF SIGNIFICANCE - ............ 1n11,...,Uon•:RN<lt"-ll'ISl""'1.,,...,.,o1.-ywro,e,:,ompl9!_..g-abon NOee,t,!ICa""""""De,,,_,.._,~----•
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NATIO NAL PARK SERVICE
HISTORIC PRESERVATION CERTIFICATION APPLICATION
REQUEST FOR CERTIFICATION OF COMPLETED WORK
ln•1ruc t1omi, Upon oom,....ion ot 1ho ,•h•blla11io,,, rt1u,n lhil ro,m wl1h ,.p,•Nntlt,,,., l>l>o<¢9r0Qh• ol 1ho complli.d """"(both,.,_ and ln10,ro, .i.,,..) 10 ,,,. "Pl>'<>OI'"'" ,.,...,ew1ng office II o Po~ 2 appllc11;... Nlo no, ,-n out>mltled In a<lvo,.,. Ol p,Ojo,(:1 e<>mplllion, It muo, -ny thlo Aaqueo, lo, Ct<1 ,!lc1uon o• eon,?1.,l<I W<Kk . A<09"1ollh,o!o,mw,1 bep,""ided lolhelnttrnol 11..,.,.n...,s...w., Ty,,.o,1><lnlcieo~ylnblack In• r-.oKI..,,, b-;tho Notional Pa,ks.<w::1 -..1,n ,._, 10 ,,.,,, .. .,ion lo m.a<>o on tho l>Allo ot ,,,. <>ooc,•p,- In ,n,, ~"'"'""' !o,m. In 1"- 11,1,11 Ol any ~,ocr1p,on¢1' l>ltwffn !he ~PhClhon IOfm and "'""'· ""pp1&men11,y mott<111 oobmlnad wllh It (oucn H a1calttetY<II p11n1, ,1,aw;ngo and ._,ncati<>na), 1"8 ~"'•1""' '°'"' onoll to•• p,..,..,. ....
AOorn1oll>fOPt<tV"S!rffl _____________________ _
C~Y --------=""---Sla t•--- " ---
IOP,opt<1y a et<1•!iedhistoric otrl>Ol\l,o? 0 po O no l!yH,<ll!OO!c1n,Nea1.,,,b)'NPS ----------
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N.oUon,olPo'1<$eMooo_,.,,•t,;IHa1ion1><0JOCtnu"""' _ _______________ _
Es1omatodoo>l>1n,obuted>Olely10lhlr""'•blhlalionot1"8i,;•10ficotroctu,a: $ _____________ _
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0 lhll tho ··"•t>l!IIII""' is not ,;,onelot,Ont w1," lho -,c cnaracto, Ol ,,,. p,ope,oy O< ,,.. d,.lrlet ,n Who<h" is 10ea11<1 """ Iha, tho p,o,..,, - no1 "'"' '"" S.C,111,y O! th• '"'•nof"O "Stlndl<Of to, Ro,.ao,1,t1t.,,,." AC><>!>', ol lh,o !o,m woi De"'°""""' to lhl ln11,,.,.1 ""'••nue Simco
I
PART 1 Evaluation of Significance
PART 2 Historic Preservation Certification Application
PART 3 Certification of Completed Work
Components of a
Historic Preservation Certification Application
2004 Federal Tax Credits Nationwide
Northeast
44.3% of projects
$442 billion
Southeast
9.7% of projects $376
million
Mountain/Plain 28.1% of projects
$1.090 billion
Far West
17.9% of projects
$693 million
What is the Process?
Contact with State 2 copies of Application to SHPO SHPO Recommendation to NPS
Determination by NPS too Owner Owner files with IRS when completed
UNITED STATES DEPARTMENT OF THE INTERIOR
NATIONAL PARK SERVICE
HISTORIC PRESERVATION CERTIFICATION APPLICATION PART 1 - EVALUATION OF SIGNIFICANCE
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'-<lor•Ho!p,op•<WSl!MI _____________________ _
2, ChK~I\IIIU<eotrequH1'
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0 llOHnot-•IOQ<oald'/•••un,ti.dhletonCWucMe
Part I identifies type of National Register listing and history of property
Capitol Hill Historic District Washington, DC
Chrysler Building New York, NY
· 1 i - iiilllOf - r.,-. r1.u-i1i..,,,,,-,_.,._ ,.. , .,,.,_,,. --~----... ~r.1a ..... ,1 ... -..~, .. ,-1,,.. ...,,.., ..
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BRAC Sites are generally listed as District
San Diego Naval Training Center
Functionally related complexes within a district will be viewed together; Individual
buildings will be reviewed separately
The Naval Training Center in San Diego will become a multi-use office, retail and residential complex with two primary developers
Historic post card
proposal
McClelland Air Force Base, California Has many tax credit projects underway
Officers Quarters at McClelland now used as hotel suites
Hangers at McClelland now used for civil aeronautics
Sometimes these sites were transferred many years ago’
Ft. Baker has been part of the NPS Golden Gate Recreational Area
C NCI
• - .... - c:-,-1• i--.. .. -....,..i ---.c;a-z.,.. o~ _ _,_,__
Ft. Baker will become a retreat and conference
center; Historic buildings around the parade
grounds will be preserved and new construction will be
added behind
Fort Benjamin Harrison currently under rehabilitation
existing conditions, such as already replaced
windows, may remain, but if removed, the new
Fort Benjamin Harrison windows must be
compatible with the historic configuration
Watertown Arsenal, Massachusetts
Watertown Arsenal
----~ • ~•,..LIIINft,=--r \1~1111111..........,, .& 4H ,........,..r...-.~ ■ 0Wer..,,_ IMMm -it EI a111r.-\lati'M ~ . ......... - -i.-eoo-... ·--,.,_,6 CliMol . , __ ,,,....lfllll .. - ....... ., ...,.__ o•-----ce, ___,.,.,_,,_ 1Q w.t1Jt.llNII:
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Get the State Historic Preservation Office involved as soon as possible!!!
WWW.ncshpo.org
NATIONAL PARK SERVICE
HISTORIC PRESERVATION CERTIFICATION APPLICATION PART 2 - DESCRIPTION OF REHABILITATION
NPSOffleeU..0,,,,
IProjlctNo·
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Addrn1olP101>9rty:S1r"1 ______________________ _
OL1ttt-dOl<llvldualtyinlllaNatlanal~1i.rolH1t101ic~.give011,ollisting· _________ ___ _
O Locai.c!lnaRagl1i.r..:IH1t101icOie1r1C1.speedy· _________________ _
Hes I Patt 1 Applk:lltlon (Evalull!lon ol Signlfbnce) - SUMll!led b" 11111 ptojlct? 0 YN D no
Hyn.datePart1aubmltttd: ___ 01t1olcerWce110!1: ____ NPSPrcfee!Nu!l"lbtt: _______ _
2. Det1onbulldlr,gand >Wblll1a1lonproject:
O<ltebuildingcon1kUC11'd__ _____ TOlllnumbololhoueingunltsbO!orerehabili1atlon _____ _
Typeofconetrucl,o,, ________ Numbo<lhalare~aleincoma:, ______ _
UM(1)be!o«!'9hlb<lo1&1...,, Tocatnumbefolhousingunits--llon:, _____ _
Prot)()$<!<1u58(1)aff~rehabiltta1ion ______ N-llla!V4110w_,_IIM"""'l'M"'-------
Estimai.cloostol1-a11Qn•______ Aocw--belore~rion: ________ _
Tl'liStpplieltiOlla>vnp,haMnumber __ o __ pl\Uft Floo<_,,_...,...llon:. ________ _
lt.W)'atlHtlhlolthllntom,lllOnlM¥9pr-il,1QlhtbNtolrnyknowlldgl.C0fle,;t.-,,dl/ltll°""'lhtpn,ptrtydncrt.d-.l-lhlllalllflcallond lo,c1LlofroplflOl"llat>0n1"'thltapplicat>0nll1LlbtKl1<lcrlmiN,fNrw:tionaol"'10$10.000lnfinoilo,~lorw10.,._._10,au.s.c.1001.
OrQonlZBtiOII ________________________ _
SodalSeeurttyotTUj)lir-,"-•!ic•tiOIINumbtl __________________ _
---------------""-----------,. O<l~T~N-
NPSOfflctUM0nly
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0 tl"lllttroefflhabilhationorprOl)OMIOr-bil~l1oonwill.....,lhtS.C..UO,yollhllnltrlot'1"Stancl&rollOr~"•lhl1tlldledooncKon1..-.""'.
0 11\1tlhtrth1bilhatlonorp.O!)OM,(lrthltlilitf.tooni11101tor-.i$teruwithlhlhiltorlccharact11ol111t~o,lhl-lnwtlicl,•itioc.tld""'lhalt111 Pf(ljKtOON/101metltht5ecrt1atyollhtlnl.,lor'1'"SU,-1o,Rtl"lllbill!1H011'"ADl!ll'fd!NIIIOrm..W1>eprooidedlOlhtlnl ...... "-SIMot-
Nall<lnafParlcS..-..0.AulllotlredSIQnt!UN
PART 2 Historic Preservation Certification Application
Submit during design development phase; have an early consultation with the SHPO; Illustrate with photos and plans
NPS Otflc. UH Only:
I NRIS No:
NATIONAL PARK SERVICE
HISTORIC PRESERVATION CERTIFICATION APPLICATION
REQUEST FOR CERTIFICATION OF COMPLETED WORK
tn1ltuction1; Upon completion of the rehabilitation, return this lorm with representative photographs of the completed work (both e•terior and inter,or views) to the appropriate reviewing of!ice. U a Part 2 application has not been submitted In advance or project completion, it must accompany this Request for Certification or Compleled Work. A copy of this form will be provided to the Internal Revenue Service. Type or prinl clearly in black ink. The decision by the National Park Service with respect to certification is made on the basis ot the descriptions in this application form . In the event of any discrepancy between the application form and other, supplementary material submitted wilh it (such as architectural plans, drawings and spec,ficatoons), the application form shall take precedence
1. Name o f property: -------------------------------
Address o! property: Streel _____________________________ _
City ___________ County ____ State ____ Zip _____ _
ts property a certified historic structure? D yes D no !I yes. dale o! certification by NPS: ____________ _
or date of lisling in the National Reg,ster· ___________ _ 2. Data on rehab lUtation proJecl:
National Park Service assigned rehabilitation project number: _____________________ _
Project starting date:-------------------------------
Rehabilitation work on this propeny was completed and the DUilding placed in service on· _______________ _
Estimated costs attributed solely to the rehabilitation of the historic structure: S ________________ _ _
Estimated costs amibuted to new construction associated with the rehabilitation, including additions, site work, parking lots, landscaping: $ __________________ _ _
3. Owner : (space on reverse for additional owners)
I hereby apply for certification o1 rehabilil ation work descr ibed above for purposes of the Federal ta• incentives. I hereby auest that lhe inrormation provided is. to the best o! my knowledge, correct , and that in my opinion the completed rehabilitation meets the Secretary's "Standards for Rehabilitation" and is consis• tent with the work described in Pan 2 of the Historic Preservation Certification Application. I also attest that I own the property described above. I understand that falsification ol taciuar representations in this applicat;on is subject to criminal sanctions of up to $10.000 in fines or imprisonment for up to love years pur• suant to 18 U.S.C. 1001
_____________ Signature ________ ______ Date
Organliatlon ---------------------------------
Social Security or Taxpayer Identification Number ________________________ _
Street ___________________ City _____________ ~
Stale ________ Zip _______ Daytime Telephone Number __________ _
NPS Olflce Use Only
The National Park Service has reviewed the "H;storic Preservation Certilicatlon Applica1ion - Part 2" !or the above.listed "cerMed h;storic structure" and has determined:
0 that the completed rehab ilitation meets the Secrelary of the tn1erior's " Standards tor Rehab,11ta11on" and is consistent w,th the historic character of the property or the district in which it is located. Effecl ive tha date Indicated below, the rehabilitation of the "certified h;storic structure .. ,s hereby des,gnated a "certified rehabilitation." A copy of this certification has been provided to the Department of the Treasury in accordance with Federal law. This letter of certification ,s to be used in con1unction with appropriate Internal Revenue Serv,ce regulations Ouest,ons concerning speciric tax consequences or mterpretations of the Internal Revenue Code should be addressed to the appropriate local Internal Revenue Serv,ce office. Completed projects may be inspected by an authorized representative of the Secretary to determine if the work maets Iha "Standards for Rehabilitauon." The Secretary reserves the righ t to make inspections at any time up to five years after completion o1 the rehabilitation and to revoka certification, it it is determined that the rehabilitation project was not undertaken as presented by the owner in the application lorm and supporting documentation, or the owner, upon obtaining cemfication. undertook unapproved furlher alterations as part of the rehabilitation project incons,stent w,th the Secretary's "Standards lor Rehab,lita11on"
D that the rehab,litat,on ,s not consistent with the historic character ol the property or the district in wh,ch it 1s located and that the project does not meet the Secretary of the Interior's "Slandards tor Rehabilitation." A copy of this form w,11 be provided to the Internal Revenue Service
National Park Service Aulhoriied Signature National Park Service Office/Telephone No.
0 See Attachments
PART 3 Certification of Completed Work; submit with photos of completed work at the time project placed in service
ecr ry I ·or'
or R ha b' it ti n&
Tuu trat d uideline
for Rehabilitating Hi tori Buildings
Rehabilitation Standards
REHABILITATION
“…making possible a compatible use for a property
through repair, alterations, and additions while preserving those portions or
features which convey its historical….values.”
Standards call for:
1. Repair and retain rather than replace…
2. Retain the historic character of a building
even if its use changes…
3. New additions or related new constriction
must be compatible with the historic building…
STANDARD 1: Find an appropriate use
Milwaukee Depot to Ice Rink
Minneapolis, MN
STANDARD 2: Preserve Historic Character
Noveto, CA
Barracks converted to rental housing;
STANDARD 3:
Don’t Create a false sense of history
STANDARD 4:
Respect significant architectural changes over time
STANDARD 5:
Preserve distinctive features that characterize a property
Alexander Coryell House Lambertville, NJ
STANDARD 6:
Replacement of missing features shall be substantiated by documentary, physical, or
pictorial evidence. Repair deteriorated features.
Use physical and pictorial evidence to reconstruct lost features…..
Retain and Repair Historic Windows……
STANDARD 7:
Use the gentlest means possible to clean historic
materials.
Damaging Results of Abrasive Cleaning
STANDARD 8:
Protect archeological features. If such resources must be
disturbed, mitigation shall be undertaken.
Protect archeological resources…
STANDARD 9:
New additions, exterior alterations, or related new
construction shall be compatible with the massing, size, scale and character of the historic resource,
yet differentiated.
Compatible addition
STANDARD 10:
New additions and adjacent newconstruction shall be undertaken in a manner that if removed in
the future, the essential form and integrity of the historic property
and its environment would be unimpaired.
Hyphen used to connect new addition
WWW.CR.NPS.GOV/HPS/TPS
De elopers, Philadelphi11., 1996
ION TAX INCENTIVES PROGRAM FOR INCOM E-PR
Incentives.
Tech1 [Cell Pre-se1v. -on Services TPS) ,lS de-velol)e-d this i11fo1mation I T0(J1 ,11 to o1ssi histo1ic 11ildi111 wne s .1J1 es iv,it·o 1 cons auts, co1n11 Hity officials. a1 chitects I I tle-ve 01,ers.
Pro , m H nt ta answers ciu~lons flbout tiw 20% «t'ersl I.ax creod lor rehabilitating historic buildings.
► A1>P 1.cation Basics and T e Revie Process provide general !Jlldane-e on the preparatioo and submission of application forms docurnerrtatioriequiremerrts , tlml1'11g, revlewg, e1nd lhe overell deosl(ln-m iliig process .
., Meeli11 ti e stmuhrds f , Reh ilitilti expleim how1ha Secretary of the Interior's standards klr F(ehcbilitatillll are a ied to project work .
., A.110 lng In. om1) t I w .r k shows xemples 01 com1<11!i11ble and incom !Ible approaches to reha'biitation w ork .
0 This website ~01"1ides basic in ormation on the 20% tax cred· .
is not 'llended to re e the more oomplete TPS pr •am t erial ~-
Home I TPS J HPS I s tot ~ Past I P:ari<Net I U.S. O.partmem o1 the erior I f1rstuo I Prlv:Je} & Dis imer I FOIA I ·3reh
Web Tax Incentive Guide
An Expanded Guide to the Tax Incentives Program http://www.cr.nps.gov/hps/tps/tax/incentives/index.htm
National Park Service U.S. Department of the Interior
Technical Preservation Services Sharon C. Park, FAIA
Manager, Tax Credit Program (202) 354-2033