National Park Service U.S. Department of the Interior MILITARY - - PowerPoint PPT Presentation

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National Park Service U.S. Department of the Interior MILITARY - - PowerPoint PPT Presentation

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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

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SLIDE 1

Historic Tax Credit Basics : BRAC

National Park Service U.S. Department of the Interior

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SLIDE 2

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

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SLIDE 3

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

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SLIDE 4

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;

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SLIDE 5

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

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SLIDE 6

Program Partners of the Rehabilitation Tax Credit Program

National Park Service Department

  • f the Interior

(36 CFR Part 67)

Network of State Historic Preservation Offices Internal Revenue Service

(26 CFR Parts 1 and 602 IRC 47)

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SLIDE 7

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
  • lder
  • Must be a building
  • Must be a depreciable

property

  • Must meet the IRS

substantial rehabilitation test

  • Must meet the Secretary
  • f the Interior’s Standards
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SLIDE 8

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
  • verall
  • More projects leveraging over $1million in

investment

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SLIDE 9

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UNITED STATES DEPARTMENT OF THE INTERIOR NATIONAL PARK SERVICE

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HISTORIC PRESERVATION CERTIFICATION APPLICATION PART 1 - EVALUATION OF SIGNIFICANCE
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PART 1 Evaluation of Significance PART 2 Historic Preservation Certification Application PART 3 Certification of Completed Work

Components

  • f a

Historic Preservation Certification Application

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SLIDE 10

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

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SLIDE 11

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

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SLIDE 12 UNITED STATES DEPARTMENT OF THE INTERIOR NATIONAL PARK SERVICE HISTORIC PRESERVATION CERTIFICATION APPLICATION PART 1 - EVALUATION OF SIGNIFICANCE

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Part I identifies type of National Register listing and history of property

Capitol Hill Historic District Washington, DC Chrysler Building New York, NY

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SLIDE 13

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BRAC Sites are generally listed as District

San Diego Naval Training Center

slide-14
SLIDE 14

Functionally related complexes within a district will be viewed together; Individual buildings will be reviewed separately

slide-15
SLIDE 15

The Naval Training Center in San Diego will become a multi-use

  • ffice, retail and

residential complex with two primary developers

Historic post card proposal

slide-16
SLIDE 16

McClelland Air Force Base, California Has many tax credit projects underway

slide-17
SLIDE 17

Officers Quarters at McClelland now used as hotel suites

slide-18
SLIDE 18

Hangers at McClelland now used for civil aeronautics

slide-19
SLIDE 19

Sometimes these sites were transferred many years ago’

  • Ft. Baker has been part of the NPS

Golden Gate Recreational Area

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SLIDE 20

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  • 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

slide-21
SLIDE 21

Fort Benjamin Harrison currently under rehabilitation

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SLIDE 22

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

slide-23
SLIDE 23

Watertown Arsenal, Massachusetts

slide-24
SLIDE 24

Watertown Arsenal

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Get the State Historic Preservation Office involved as soon as possible!!! WWW .ncshpo.org

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SLIDE 26 NATIONAL PARK SERVICE HISTORIC PRESERVATION CERTIFICATION APPLICATION PART 2 - DESCRIPTION OF REHABILITATION NPSOffleeU..0,,,,

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PART 2 Historic Preservation Certification Application Submit during design development phase; have an early consultation with the SHPO; Illustrate with photos and plans

slide-27
SLIDE 27 N P S Otflc. U H O n ly: I NRIS No: N A T I O NAL P A R K S E R V I C E

H I S T O R I C PRESERVATION CERTIFICATION APPLICATION REQUEST FOR CERTIFICATION OF COMPLETED WORK

tn1ltucti
  • n
1 ; U p
  • n
c
  • m
p l e t i
  • n
  • f the rehabilitation, return this lorm with representative photographs of the completed
w
  • r
k ( b
  • t
h e•terior a n d i n t e r ,
  • r
v i e w s ) t
  • t
h e a p p r
  • p
r i a t e r e v i e w i n g
  • f
! i c e . U a P a r t 2 a p p l i c a t i
  • n
h a s n
  • t
b e e n submitted I n a d v a n c e
  • r
p r
  • j
e c t c
  • m
p l e t i
  • n
, i t must a c c
  • m
p a n y t h i s R e q u e s t f
  • r
C e r t i f i c a t i
  • n
  • r
C
  • m
p l e l e d W
  • r
k . A copy of t h i s f
  • r
m w i l l b e p r
  • v
i d e d t
  • t
h e I n t e r n a l R e v e n u e S e r v i c e . T y p e
  • r
p r i n l c l e a r l y i n b l a c k i n k . The d e c i s i
  • n
b y t h e N a t i
  • n
a l P a r k S e r v i c e w i t h r e s p e c t t
  • c
e r t i f i c a t i
  • n
i s made
  • n
t h e b a s i s
  • t
t h e d e s c r i p t i
  • n
s i n t h i s a p p l i c a t i
  • n
f
  • r
m . I n t h e e v e n t
  • f any discrepancy
b e t w e e n t h e a p p l i c a t i
  • n
f
  • r
m a n d
  • t
h e r , s u p p l e m e n t a r y m a t e r i a l s u b m i t t e d w i l h i t ( s u c h as a r c h i t e c t u r a l p l a n s , d r a w i n g s a n d s p e c , f i c a t
  • n
s ) , t h e a p p l i c a t i
  • n
f
  • r
m s h a l l t a k e p r e c e d e n c e 1 . Name
  • f
pr
  • p
e r t y : ----------------
  • A
d d r e s s
  • !
p r
  • p
e r t y : S t r e e l

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ___________

_ City ___________ C
  • u
n t y

____

S t a t e ____ Z i p __

___

_ t s p r
  • p
e r t y a c e r t i f i e d h i s t
  • r
i c s t r u c t u r e ?

D yes D no

! I y e s . dale
  • !
c e r t i f i c a t i
  • n
b y N P S : ____________ _
  • r date of lisling in the National Reg,ster· ___________
_ 2 . D a t a
  • n
re h a b l U t a t i
  • n
p r
  • J
e cl: N a t i
  • n
a l P a r k S e r v i c e a s s i g n e d r e h a b i l i t a t i
  • n
p r
  • j
e c t n u m b e r : _____________________ _ P r
  • j
e c t s t a r t i n g date:------------------------------- R e h a b i l i t a t i
  • n
w
  • r
k
  • n
t h i s p r
  • p
e n y w a s c
  • m
p l e t e d a n d t h e D U i l d i n g p l a c e d i n s e r v i c e
  • n
· _______________ _ E s t i m a t e d c
  • s
t s a t t r i b u t e d s
  • l
e l y t
  • t
h e r e h a b i l i t a t i
  • n
  • f
t h e h i s t
  • r
i c s t r u c t u r e : S _______________ _ _ _ E s t i m a t e d c
  • s
t s amibuted t
  • n
e w c
  • n
s t r u c t i
  • n
a s s
  • c
i a t e d w i t h t h e r e h a b i l i t a t i
  • n
, i n c l u d i n g a d d i t i
  • n
s , s i t e w
  • r
k , parking l
  • t
s , l a n d s c a p i n g : $ __________________ _ _
  • 3. Owner: (space on reverse for additional owners)
I h e r e b y a p p l y f
  • r
c e r t i f i c a t i
  • n
  • 1
r e h a b i l i l a t i
  • n
w
  • r
k d e s c r i b e d a b
  • v
e f
  • r
p u r p
  • s
e s
  • f
t h e F e d e r a l ta• i n c e n t i v e s . I h e r e b y a u e s t t h a t lhe i n r
  • r
m a t i
  • n
p r
  • v
i d e d i s . t
  • t
h e b e s t
  • !
m y k n
  • w
l e d g e , c
  • r
r e c t , a n d t h a t i n m y
  • p
i n i
  • n
t h e c
  • m
p l e t e d r e h a b i l i t a t i
  • n
m e e t s t h e S e c r e t a r y ' s "Standards f
  • r
Rehabilitation" a n d i s c
  • n
s i s
  • t
e n t w i t h t h e w
  • r
k d e s c r i b e d i n Pan 2
  • f
t h e H i s t
  • r
i c P r e s e r v a t i
  • n
C e r t i f i c a t i
  • n
A p p l i c a t i
  • n
. I a l s
  • a
t t e s t t h a t I
  • w
n t h e p r
  • p
e r t y d e s c r i b e d a b
  • v
e . I u n d e r s t a n d t h a t f a l s i f i c a t i
  • n
  • l
t a c i u a r r e p r e s e n t a t i
  • n
s i n t h i s a p p l i c a t ;
  • n
i s s u b j e c t t
  • c
r i m i n a l s a n c t i
  • n
s
  • f
u p t
  • $
1 . i n f i n e s
  • r
i m p r i s
  • n
m e n t f
  • r
u p t
  • love
y e a r s p u r
  • s
u a n t t
  • 1
8 U . S . C . 1 1

_ _ _ _ _ _ _ _ _ _ _ _ _

S i g n a t u r e _______ _

______

D a t e O r g a n l i a t l
  • n
  • S
  • c
i a l S e c u r i t y
  • r
T a x p a y e r I d e n t i f i c a t i
  • n
N u m b e r ________________________ _ S t r e e t ______________

_ _ _ _ _

City

_ _ _ _ _ _ _ _ _ _ _ _ _

~ S t a l e ________ Zip _______ D a y t i m e T e l e p h
  • n
e N u m b e r __________ _ NPS Olf l c e U s e O n l y T h e N a t i
  • n
a l P a r k S e r v i c e h a s r e v i e w e d t h e "H;storic P r e s e r v a t i
  • n
C e r t i l i c a t l
  • n
A p p l i c a 1 i
  • n
  • P
a r t 2 " !
  • r
t h e a b
  • v
e . l i s t e d "cerMed h ; s t
  • r
i c s t r u c t u r e " a n d h a s d e t e r m i n e d : 0 that the completed rehabilitation meets the Secrelary of the tn1erior's " Standards tor Rehab,11ta11on" and is consistent w,th the historic character of the p r
  • p
e r t y
  • r
t h e district i n w h i c h i t i s l
  • c
a t e d . E f f e c l i v e t h a d a t e I n d i c a t e d b e l
  • w
, t h e r e h a b i l i t a t i
  • n
  • f
t h e "certi f i e d h ; s t
  • r
i c s t r u c t u r e . . , s h e r e b y d e s , g n a t e d a " c e r t i f i e d r e h a b i l i t a t i
  • n."
A copy
  • f
t h i s c e r t i f i c a t i
  • n
h a s b e e n p r
  • v
i d e d t
  • t
h e D e p a r t m e n t
  • f
t h e T r e a s u r y in accordance w i t h F e d e r a l l a w . T h i s l e t t e r
  • f
c e r
  • t
i f i c a t i
  • n
, s t
  • b
e u s e d i n c
  • n
1 u n c t i
  • n
w i t h a p p r
  • p
r i a t e I n t e r n a l R e v e n u e S e r v , c e r e g u l a t i
  • n
s O u e s t ,
  • n
s concerning s p e c i r i c tax c
  • n
s e q u e n c e s
  • r
m t e r p r e t a
  • t
i
  • n
s
  • f
t h e I n t e r n a l R e v e n u e Code s h
  • u
l d be a d d r e s s e d t
  • t
h e a p p r
  • p
r i a t e l
  • c
a l I n t e r n a l R e v e n u e S e r v , c e
  • f
f i c e . C
  • m
p l e t e d p r
  • j
e c t s m a y be i n s p e c t e d b y a n a u t h
  • r
i z e d r e p r e s e n t a t i v e
  • f
t h e S e c r e t a r y t
  • d
e t e r m i n e i f t h e w
  • r
k m a e t s Iha "Standards f
  • r
R e h a b i l i t a u
  • n
. " T h e S e c r e t a r y r e s e r v e s t h e r i g h t to m a k e i n s p e c t i
  • n
s a t any t i m e u p t
  • f
i v e y e a r s a f t e r c
  • m
p l e t i
  • n
  • 1
t h e r e h a b i l i t a t i
  • n
a n d t
  • r
e v
  • k
a c e r t i f i c a t i
  • n
, it i t i s d e t e r m i n e d t h a t t h e r e h a b i l i t a t i
  • n
p r
  • j
e c t w a s n
  • t
u n d e r t a k e n a s p r e s e n t e d b y t h e
  • w
n e r i n t h e a p p l i c a t i
  • n
l
  • r
m a n d s u p p
  • r
t i n g d
  • c
u m e n t a t i
  • n
,
  • r
t h e
  • w
n e r , u p
  • n
  • btaining
c e m f i c a t i
  • n
. u n d e r t
  • k
u n a p p r
  • v
e d furlher a l t e r a t i
  • n
s a s p a r t
  • f
t h e r e h a b i l i t a t i
  • n
p r
  • j
e c t i n c
  • n
s , s t e n t w , t h t h e S e c r e t a r y ' s "Stand a r d s lor R e h a b , l i t a 1 1
  • n
" D that the rehab,litat,on ,s not consistent with the historic character ol the property or the district in wh,ch it 1 s l
  • c
a t e d a n d t h a t t h e p r
  • j
e c t d
  • e
s n
  • t
m e e t t h e S e c r e t a r y
  • f
t h e I n t e r i
  • r
' s " S l a n d a r d s t
  • r
R e h a b i l i t a t i
  • n."
A copy of t h i s f
  • r
m w,11 be p r
  • v
i d e d t
  • t
h e I n t e r n a l R e v e n u e S e r v i c e N a t i
  • n
a l P a r k S e r v i c e Aulhoriied S i g n a t u r e N a t i
  • n
a l P a r k S e r v i c e O f f i c e / T e l e p h
  • n
e N
  • .
0 See Attachments

PART 3 Certification of Completed Work; submit with photos of completed work at the time project placed in service

slide-28
SLIDE 28

ecr

ry I ·or'

  • r

R hab' it ti n&

Tuu trat d uideline

for

Rehabilitating Hi tori Buildings

Rehabilitation Standards

slide-29
SLIDE 29

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.”

slide-30
SLIDE 30

Standards call for:

  • 1. Repair and retain

rather than replace…

  • 2. Retain the historic character
  • f a building

even if its use changes…

  • 3. New additions or

related new constriction must be compatible with the historic building…

slide-31
SLIDE 31

STANDARD 1: Find an appropriate use

Milwaukee Depot to Ice Rink Minneapolis, MN

slide-32
SLIDE 32

STANDARD 2: Preserve Historic Character

slide-33
SLIDE 33

Noveto, CA Barracks converted to rental housing;

slide-34
SLIDE 34

STANDARD 3: Don’t Create a false sense of history

slide-35
SLIDE 35

STANDARD 4: Respect significant architectural changes over time

slide-36
SLIDE 36

STANDARD 5: Preserve distinctive features that characterize a property

slide-37
SLIDE 37

Alexander Coryell House Lambertville, NJ

slide-38
SLIDE 38

STANDARD 6: Replacement of missing features shall be substantiated by documentary, physical, or pictorial evidence. Repair deteriorated features.

slide-39
SLIDE 39

Use physical and pictorial evidence to reconstruct lost features…..

slide-40
SLIDE 40

Retain and Repair Historic Windows……

slide-41
SLIDE 41

STANDARD 7: Use the gentlest means possible to clean historic materials.

slide-42
SLIDE 42

Damaging Results of Abrasive Cleaning

slide-43
SLIDE 43

STANDARD 8: Protect archeological features. If such resources must be disturbed, mitigation shall be undertaken.

slide-44
SLIDE 44

Protect archeological resources…

slide-45
SLIDE 45

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.

slide-46
SLIDE 46

Compatible addition

slide-47
SLIDE 47

STANDARD 10:

New additions and adjacent new construction 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.

slide-48
SLIDE 48

Hyphen used to connect new addition

slide-49
SLIDE 49

WWW.CR.NPS.GOV/HPS/TPS

slide-50
SLIDE 50

De elopers, Philadelphi11., 1996

ION TAX INCENTIVES PROGRAM FOR INCOME-PR

Incentives.

Tech1 [Ce

ll Pre-se1v. -on Services TPS) ,lS de-velol)e-d this i11fo1mation I T 0(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 com

1<11!i11ble and incom !Ible

approaches to reha'biitation w ork . 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

slide-51
SLIDE 51

National Park Service U.S. Department of the Interior

Technical Preservation Services Sharon C. Park, FAIA Manager, Tax Credit Program (202) 354-2033