Preservation Planning >
Federal Historic Preservation
Tax Incentives, National Park Service
Questions — check links!
- What is a "tax credit"? a (wiki) and a (nps, p.4)
- How is the Federal Historic Preservation Tax Incentives Program
- What is a "certified rehabilitation"? a
- What are the four treatments listed in the Secretary of the
Interior's Standards for the Treatment of Historic Properties?
- What is a "certified historic structure"? a
- What is "historic character"? a
- Wha are "character-defining features"? PB 17,
- How does the IRS define a "building"? a
- What are the basic requirements that determine whether a project
will be eligible for the 20% tax credit?a
- Does a structure have to be individually listed in the National
Register of Historic Places or included in a National Register
historic district to be eligible for the 20% tax credit? a
- What is the "substantial rehabilitation test"? The
length of time a project has to meet the test? a
- List items that are eligible and ineligible to receive tax credit.
- What are the three parts of the Historic Preservation Certification
application process? a
- Do all the parts of the application have to be submitted together
or should they be submitted separately? a
- Who does an owner submit a completed application to?
- What are the roles of the SHPO, NPS and IRS: a (p.14)
- When and how does a property become a 'certified historic structure'? a (p.5)
- What does a property owner do if the building is not listed
on the National Register? a (p.6)
- Does an owner have to retain the services of a professional
to complete a Hsitoric Preservation Certification application?
- What comprises a complete Historic Preservation Certification
- Can photographs be digital? a