HP452 Preservation Senior Seminar >
|Humble Oil Company Building, Houston, Texas. Source
Federal Historic Preservation
Tax Incentives, National Park Service
Rhode Island Historical
Preservation & Heritage Commission (SHPO) Tax
Credits & Loans:
- What is a "tax credit"? a
- 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,
- Durign a rehabilitation, what are typically address in the inappropriate
treatment of features? a
- How does the IRS define a "building"? a
- What are the IRS requirements needed to 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 does a property owner do if the building is not listed
on the National Register? a
- 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
Discuss in class.
- What preservation services can be employed for tax-credit projects
adn how do these relate to the application? a