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2011/07/19 Item 08 Attachment A Appendix_EE_Federal_Tax_Credit_Program
óÎÈÊÍØÇÙÈÓÍÎÈÍ ö×Ø×ÊÛÐèÛÄùÊ×ØÓÈÉ ÖÍÊê×ÔÛÚÓÐÓÈÛÈÓÎÕôÓÉÈÍÊÓÙúÇÓÐØÓÎÕÉ ïÛÓÎéÈÊ××ÈùÍÏÏ×ÊÙÓÛÐúÇÓÐØÓÎÕÉ îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ× çéø×ÌÛÊÈÏ×ÎÈÍÖÈÔ×óÎÈ×ÊÓÍÊ è×ÙÔÎÓÙÛÐìÊ×É×ÊÆÛÈÓÍÎé×ÊÆÓÙ×É §øÍÃÍÇÍÅÎÛÙÍÏÏ×ÊÙÓÛÐÚÇÓÐØÓÎÕÐÍÙÛÈ×ØÓÎÛÔÓÉÈÍÊÓÙØÓÉÈÊÓÙÈý § §åÓÐÐÓÈÚ×ÇÉ×ØÖÍÊÛÚÇÉÓÎ×ÉÉÍÊÊ×ÎÈÛÐÔÍÇÉÓÎÕý óÖÃÍÇÛÎÉÅ×Ê×Øã÷é ÖÍÊÊ×ÔÛÚÓÐÓÈÛÈÓÎÕÔÓÉÈÍÊÓÙÚÇÓÐØÓÎÕÉ èÔ×ìÊÍÕÊÛÏèÛÄùÊ×ØÓÈúÛÉÓÙÉ §óÎÕ×Î×ÊÛÐÛÈÛÄÙÊ×ØÓÈÓÉÛØÍÐÐÛÊÖÍÊØÍÐÐÛÊÊ×ØÇÙÈÓÍÎÓÎ ûØÏÓÎÓÉÈ×Ê×ØÚÃÈÔ×îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ×ÓÎÙÍÎÒÇÎÙÈÓÍÎ ÈÔ×ÛÏÍÇÎÈÍÖÈÛÄ×ÉÃÍÇÍÅ× ö×Ø×ÊÛÐ ôÓÉÈÍÊÓÙìÊ×É×ÊÆÛÈÓÍÎèÛÄóÎÙ×ÎÈÓÆ×ÉÌÊÍÕÊÛÏ §èÔ×ÛÏÍÇÎÈÍÖÙÊ×ØÓÈÇÎØ×ÊÈÔÓÉÌÊÍÕÊÛÏ×ËÇÛÐÉ ÍÖ ÈÔ×ËÇÛÐÓÖÃÓÎÕÙÍÉÈÉÍÖÃÍÇÊÊ×ÔÛÚÓÐÓÈÛÈÓÍÎ èÔÍÇÉÛÎØÉÍÖÌÊÍÌ×ÊÈÃÍÅÎ×ÊÉÛÙÊÍÉÉÈÔ×ÙÍÇÎÈÊÃÔÛÆ× ÛÐÊ×ÛØÃÇÈÓÐÓÂ×ØÈÔ×É×ÈÛÄÓÎÙ×ÎÈÓÆ×ÉÈÍÊ×ÔÛÚÓÐÓÈÛÈ×ÔÓÉÈÍÊÓÙ §ûÌÊÍÒ×ÙÈÏÇÉÈÚשÉÇÚÉÈÛÎÈÓÛШÓÎÈÔÛÈÃÍÇÊËÇÛÐÓÖÃÓÎÕ ÙÍÏÏ×ÊÙÓÛÐÚÇÓØÓÎÕÉÛÎØÉÓÏÓÐÛÊÌÊÍÌ×ÊÈÓ×É Ê×ÔÛÚÓÐÓÈÛÈÓÍÎ×ÄÌ×ÎÉ×ÉÏÇÉÈ×ÄÙ××ØÈÔ×ÕÊ×ÛÈ×ÊÍÖ ÍÊÈÔ×ÛØÒÇÉÈ×ØÚÛÉÓÉÍÖÈÔ×ÚÇÓÐØÓÎÕ åÔÃØÍ×ÉÈÔ×ÌÊÍÕÊÛÏ×ÄÓÉÈý ê×ÙÍÕÎÓÂÓÎÕÈÔ×ÓÏÌÍÊÈÛÎÙ×ÍÖÌÊ×É×ÊÆÓÎÕÍÇÊÚÇÓÐØÓÎÕ § Ô×ÊÓÈÛÕ×ÛÎØÈÔ×Î××ØÈÍ×ÎÙÍÇÊÛÕ×ÈÔ×Ê×ÔÛÚÓÐÓÈÛÈÓÍÎÍÖ ÚÃÈÔ×îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ× Ø×È×ÊÓÍÊÛÈ×ØÌÊÍÌ×ÊÈÓ×ÉùÍÎÕÊ×ÉÉÙÊ×ÛÈ×ØÓÎÖ×Ø×ÊÛÐÈÛÄ §ê×ÔÛÚÓÐÓÈÛÈÓÍÎÅÍÊÑÔÛÉÈÍÏ××ÈÈÔ×é×ÙÊ×ÈÛÊÃÍÖÈÔ× ÓÎÙ×ÎÈÓÆ×ÉÈÍÌÊÍÏÍÈ×ÔÓÉÈÍÊÓÙÌÊ×É×ÊÆÛÈÓÍÎÛÎØÙÍÏÏÇÎÓÈà óÎÈ×ÊÓÍʪÉéÈÛÎØÛÊØÉÖÍÊê×ÔÛÚÓÐÓÈÛÈÓÍÎÛÉØ×È×ÊÏÓÎ×ØÚà Ê×ÆÓÈÛÐÓÂÛÈÓÍÎèÔ×É×ÈÛÄÓÎÙ×ÎÈÓÆ×ÉÔÛÆ×ÉÇÙÙ×ÉÉÖÇÐÐÃÉÌÇÊÊ×Ø ÈÔ×îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ× ÈÔ×Ê×ÔÛÚÓÐÓÈÛÈÓÍÎÍÖÔÓÉÈÍÊÓÙÉÈÊÇÙÈÇÊ×ÉÍÖ×Æ×ÊÃÌ×ÊÓÍØÉÓÂ× ÉÈÃÐ×ÛÎØÈÃÌ× èÔ×ÌÊÍÙ×ÉÉÓÉÉÈÊÛÓÕÔÈÖÍÊÅÛÊØÛÎØÈÔ×ÈÛÄÉÛÆÓÎÕÉÙÛÎÚ× ×ÉÈÓÏÛÈ×ØÈÍÙÍÉÈ ÙÍÇÐØÊ×ÛÐÓÂ×ÛÈÛÄÙÊ×ØÓÈÍÖ ÍÎÈÔ×ÓÊÖ×Ø×ÊÛÐÓÎÙÍÏ×ÈÛÄ×É ûÌÌÐÓÙÛÎÈÉÛÊ××ÎÙÍÇÊÛÕ×ØÈÍÙÍÎÉÇÐÈÈÔ×ÓÊÛÙÙÍÇÎÈÛÎÈÍÊÈÛÄ ÈÍÈÔ×ÏöÍÊÛØØÓÈÓÍÎÛÐÓÎÖÍÊÏÛÈÓÍÎÆÓÉÓÈÈÔ×ôÓÉÈÍÊÓÙ ìÊ×É×ÊÆÛÈÓÍÎèÛÄóÎÙ×ÎÈÓÆ×ÉÅ×ÚÉÓÈ×ÍÖÈÔ×îÛÈÓÍÎÛÐìÛÊÑ é×ÊÆÓÙ×ÛÈÅÅÅÎÌÉÕÍÆ ÔÓÉÈÍÊà ÔÌÉ ÈÌÉ ÈÛÄ ÛÎØÙÐÓÙÑÍΩóêé ùÍÎÎ×ÙÈÓÍΨ ïÍÎÊÍ×ïó ûÅÎÓÎÕÉÅ×Ê×ÛÌÊÍÏÓÎ×ÎÈÚÇÓÐØÓÎÕÖ×ÛÈÇÊ×ÍÎ ÏÛÎÃÍÖûÏ×ÊÓÙÛªÉïÛÓÎéÈÊ××ÈÉìÔÍÈÍåÛÐÈ×Êìê×ÇÈÔ×ÊðÓÚÊÛÊà åÛÃÎ×éÈÛÈ×çÎÓÆ×ÊÉÓÈà èÔÊ××éÈ×ÌÉ ÈÍø×È×ÊÏÓÎ×ÓÖÛìÊÍÒ×ÙÈÓÉ÷ÐÓÕÓÚÐ×ÖÍÊèÛÄùÊ×ØÓÈÉ öÓÊÉÈøÍ×ÉÃÍÇÊÚÇÓÐØÓÎÕÙÍÎÈÊÓÚÇÈ×ÈÍÛÔÓÉÈÍÊÓÙ ØÓÉÈÊÓÙÈÊ×ÙÍÕÎÓÂ×ØÚÃÈÔ×îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ×ý èÔ××ÛÉÓ×ÉÈÅÛÃÈÍØ×È×ÊÏÓÎ×ÓÖÃÍÇÊÚÇÓÐØÓÎÕÓÉÐÍÙÛÈ×ØÓÎ ÛÔÓÉÈÍÊÓÙØÓÉÈÊÓÙÈÓÉÈÍÙÍÎÈÛÙÈÃÍÇÊÐÍÙÛÐÔÓÉÈÍÊÓÙØÓÉÈÊÓÙÈ ÖÍÊÌÇÊÌÍÉ×ÉÍÖÖ×Ø×ÊÛÐÈÛÄÙÊ×ØÓÈÉÓÎÙÐÇØ×ÈÔÍÉ×ÐÓÉÈ×ØÓÎ ÈÔ×îÛÈÓÍÎÛÐê×ÕÓÉÈ×ÊÍÖôÓÉÈÍÊÓÙìÐÛÙ×ÉÏÛÓÎÈÛÓÎ×ØÚÃÈÔ× îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ×ÛÎØÙ×ÊÈÛÓÎÐÍÙÛÐÔÓÉÈÍÊÓÙØÓÉÈÊÓÙÈÉÈÔÛÈ ÚÇÓÐØÓÎÕÉÛÊ×ÛÐÊ×ÛØÃÐÓÉÈ×ØÓÎÈÔ×îÛÈÓÍÎÛÐê×ÕÓÉÈ×Ê×ÓÈÔ×Ê ÓÎØÓÆÓØÇÛÐÐÃÍÊÛÉÌÛÊÈÍÖÔÓÉÈÍÊÓÙØÓÉÈÊÓÙÈÉ óÖÃÍÇÊÌÊÍÌ×ÊÈÃÓÉÐÍÙÛÈ×ØÓÎÍÎ×ÍÖÈÔ×É×ØÓÉÈÊÓÙÈÉÓÈÉÈÓÐÐÏÇÉÈ Ú×Ø×ÉÓÕÎÛÈ×ØÚÃÈÔ×îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ×ÛÉÛÉÈÊÇÙÈÇÊ×ÈÔÛÈ ÙÍÎÈÊÓÚÇÈ×ÉÈÍÈÔ×ÔÓÉÈÍÊÓÙÙÔÛÊÛÙÈ×ÊÍÖÈÔ×ØÓÉÈÊÓÙÈÛÎØÈÔÇÉ ÓÎÛØÓÉÈÊÓÙÈÓÉÙÍÎÈÊÓÚÇÈÓÎÕöÍÊ×ÄÛÏÌÐ×ÅÔ×ÎÔÓÉÈÍÊÓÙØÓÉÈÊÓÙÈÉ ê×ÈÛÓÎÓÎÕÔÓÉÈÍÊÓÙÙÔÛÊÛÙÈ×ÊèÔ×ÔÓÉÈÍÊÓÙÈÓÎÙ×ÓÐÓÎÕÅÛÉÊ×ÈÛÓÎ×Ø ÛÊ×Ø×ÉÓÕÎÛÈ×ØÈÔ×ÃÛÊ×ÇÉÇÛÐÐÃÛÉÉÍÙÓÛÈ×ØÅÓÈÔÛÌÛÊÈÓÙÇÐÛÊ ØÇÊÓÎÕÈÔ×Ê×ÔÛÚÓÐÓÈÛÈÓÍÎÖÍÊÈÔÓÉïÛÓÎéÈÊ××ÈÙÐÍÈÔÓÎÕÉÈÍÊ× ÈÓÏ×Ì×ÊÓÍØÉÇÙÔÛÉ© ÈÍ ¨óÎÈÔÓÉÙÛÉ×ÛÚÇÓÐØÓÎÕ ÙÍÎÉÈÊÇÙÈ×ØÓÎ ÅÍÇÐØÎÍÈÙÍÎÈÊÓÚÇÈ×ÛÎØÅÍÇÐØÎÍÈÚ× ×ÐÓÕÓÚÐ×ÖÍÊÛ Ê×ÔÛÚÓÐÓÈÛÈÓÍÎÈÛÄÙÊ×ØÓÈåÓÈÔÓÎÈÔÓÉÉÛÏ× éÍÏ××ÄÌ×ÎÉ×ÉÛÉÉÍÙÓÛÈ×ØÅÓÈÔÛÌÊÍÒ×ÙÈÏÛÃÎÍÈËÇÛÐÓÖÃÖÍÊ ØÓÉÈÊÓÙÈÛÎ ÚÇÓÐØÓÎÕÏÓÕÔÈÎÍÈÙÍÎÈÊÓÚÇÈ×ÈÍÈÔ×ÔÓÉÈÍÊÓÙ ÙÔÛÊÛÙÈ×ÊÓÖÓÈÅÛÉÛÐÏÍÉÈÙÍÏÌÐ×È×ÐÃÙÔÛÎÕ×ØÓÎÈÔ× É Î×ÅÑÓÈÙÔ×ÎÛÌÌÐÓÛÎÙ×ÉÍÊÌÛÆ×ØÌÛÊÑÓÎÕ é×ÙÍÎØåÓÐÐÃÍÇÊÊ×ÔÛÚÓÐÓÈÛÈÓÍÎÚשÉÇÚÉÈÛÎÈÓÛШý èÔ×ÙÍÉÈÍÖÛÌÊÍÒ×ÙÈÏÇÉÈ×ÄÙ××ØÈÔ×ÕÊ×ÛÈ×ÊÍÖ ÍÊ èÍËÇÛÐÓÖÃÖÍÊÈÔ×ÈÛÄÙÊ×ØÓÈÉÃÍÇÎ××ØÈÍÙÍÏÌÐ×È×Û ÈÔ×ÚÇÓÐØÓÎÕªÉÛØÒÇÉÈ×ØÚÛÉÓÉèÔ×ÖÍÐÐÍÅÓÎÕÖÍÊÏÇÐÛÅÓÐÐÌÛÊÈÛÌÌÐÓÙÛÈÓÍÎóÎìÛÊÈÍÖÈÔ×ÛÌÌÐÓÙÛÈÓÍÎÃÍÇÌÊÍÆÓØ× Ô×ÐÌÃÍÇØ×È×ÊÏÓÎ×ÓÖÃÍÇÊÌÊÍÒ×ÙÈÅÓÐÐÏ××ÈÈÔ×ÉÇÚÉÈÛÎÈÓÛÐ ÓÎÖÍÊÏÛÈÓÍÎÈÍÔ×ÐÌÈÔ×îÛÈÓÍÎÛÐìÛÊÑé×ÊÆÓÙ×Ø×È×ÊÏÓÎ×ÓÖ Ê×ÔÛÚÓÐÓÈÛÈÓÍÎÈ×ÉÈ ìÛÊÈ ÃÍÇØ×ÉÙÊÓÚ×ÈÔ×ÙÍÎØÓÈÓÍÎÍÖÈÔ×ÚÇÓÐØÓÎÕÛÎØÈÔ× ûúùø The Application The Historic Preservation Certification Application (NPS Form 10-168) consists of 3 parts. This form can be downloaded from the web at www.n~s.eov/history/hos/tps/tax/. Lf"~.f:~...~_ of the application is a request to obtain a determination by the National Park Service that your building is a "certified historic structure." You will need to describe the physical appearance of the exterior and interior of the buulding, submit photographs, and provide a brief narrative on its history and significance to the historic district in which it is located. Part of this information is likely contained in the National Register Nomination for the district, which sho>ild be available from you local historic district commission, municipal planning office, or SHPO. HISTORIC PRESERVATION CERTIFICATION APPLICATION- vvdvtt PART 1 PmpeM aaaress 5 ~eccVi~on of Vl ys III°a vrce 11 II Itlulltling ~ al Rao-I yl itlGifa co IL iltling. it tlisPlay tl. .I'g.Plal 11 "I NSSeI I f-ova 11 Ja-sitletll 11 I lzdi slml ll .u'setlly, Willia I rof glass antl aluntlnum tloors 11 q .tla:dietlr tl. I "r 9.: or ll tl iM1Or liav I Ill al term I lrn::q ai 11 .. G..G adetl uP Willi 111 it i,a I rl •GF Ja :ow aalalll I r'rL AGOVerI IIOU',FAI IIUIII II( g4dlelryalnletl r,ootl lerleis. 11 ~ Ill 'nleiior is iaaige~l I Ills slmtl II I iing tlovr rl ltlls ille it I itlosetl l't" im ll L la qll seer. 111 tlll r antlll I r`IS. Atlmll tl q "aem oY ll. iglnal P~ I I Iaill In pl: A011 I 'M1ng ilie la0r III si ll 'itl AOOr. II tl if ~Inler I IJ:i aletl tli l LI'nage antl leas I tlc' tlP r a II (I~g oRili I I Rai ma (I I 'IFOSIS ( "P lonl olili I gl it srvar: tl vrnu. tl I ll ill :re e; I I :lyRao ie: l l l ! esPae I i tlGya cerl IIaIM1Vay. Date of COnAmdon: 'L50 S urce of Date: Cil~ l I m l I . Ma os DateO o(Alleralion(sJ. ~Lale 19C0's. 19 W's Has eelmma been meaeav ^yee ®no uee, runem 6 ANenerr olsyrl v eil.H elll tl q,' nhiGU qL tl'gl ile lJOUlu II I alsliil I hlive o'il Gown's II fll fury com Itl•. •f4*+~rl tl rll ll~.tl Aii~l I I Jnl0ai rY ltlYr19/1 11 L tl'g elatrs GOlli lls . I n -l:eale: III :r..,». Tree In r I ~,~,~em I la ll yw~rl .a Helga u I a I ~rti-:: enr~e a.. PLOroy vVLS V W mvVS. nlram pnmeaapnea~a mapem applalm~ HISTORIC PRESERVATION CERTIFICATION APPLICATION - vvdvlt PART2 Pmpeny Name Jifi Maln SVeet Pmpetly Atltlres 5. ~EiRIIE~~BCRIPiIDN OF REHR61LIiRiIDN!LRES4RVRiIDN 1M1VRN-IntlutlassYle work new mrisliutllon, allealloris, alc COmplele blocl¢below NrinDx ArcM1lletlual(ealwe Hi it4. Enscide ~escrlbe workantl lmpatlon edsiing (aalure m l I II it n I .<r I 3n Appmz male bate orteawre c15P0 gu ie frl i 4rc, e!r I. f; '1 g(I-sigg, snit/ I I relleni! I 1, lol Hill f e. vnlY oescr be ewsing teawre Ana ns moat on II I 19ng ! ! iofi it I Ill e. be I ! ~ Bu i } 3He0 II ! I sYl II olhr YI ne! fl M I of f 3 !folH i! ! ou! II etl 3 ! Mat !I M II :u I . 3n ~ I h ie3 ~ ~ "0 I ! lel V~ fH I sto /II I I be Irnt II I IlrV i Po! i io i enlH a i ~fr i t !on t nsl lel Jelin h ~ brid it e3 Lri t ! I gR t I I1:At f 1 Bu i g, /r y Ila: tl !quit if I ~s WJI rrarln I r ~r a Porc i rntlmp X41 Poolo~e t.a oaw~~e ~o a-t Fl Ir. be i ra bl ~, ai r a:1 wll l .rauea. xnirog armneneauesere ane.:.r, om oes<rme woara~a lmpan o~ewsmg raawre ~ m I r nr r III eul l l appro. rraa Dale orraawre <.1von nsr ally , or[IC .r, f, I u br I I III oin.l be -r 1 1 rtlc f r r n n r I i .a 0 n ewsl gr 1 an oar II ! h1 ! ! pl I !rg f! l~r II !'Il i II ! i I II! al i l Irv M I 3 Ilel+gl i 41e1 '[ i t II =I i i Rl II i H a iru..:et I 1 fens I !el , i 3 en r. .M 'in3 ~ 3 31e.: Irr ! n rrlfat / eller i Ali I II ~el I ai I e[ !II 3 'III lllei ren ! n!al Ne e i~3less tlrr. II .ec n.r 3e:. r..H n. llM1 ie rel. I I rl_. rlss rf Hle builtling. Pnolo ~o. 1, 4.'.s oaw~~e ~o ~d.. a-t.'. xnirog amnleneaueaere^ I Icmam- ~ oescr oeworlcam mead on eanngrv wre a Ce ! rtl tll II I 3 "~' I 1letl Appmz male bate ortaawer IS.tmdOaFO a 31a hlletl H e l 1311 f 3 anon. Tn ]n~rtll R. ,~ o I itrp. II II ,remre- De=er oe saslr~raawre a~aNm~aroe II iov I v if tl l inl ! s H I! f Y I Ylel I f ~ M le.t 201 iH 3 n ~i nnT ll r.rri u r o II .Ielletllr eluH I#oric tli I d,rmE 1 ra .~I Ia i. II 1»,r I;. Pnolo ~o. 1, 4. ll:.e. oawma ~o ~d.. a-.. xnirog armneneauesere mrartoc ar,e~.re oes<rme woara~a lmpano~e;asmg raawre: TT 3 !r e_c III hinetl. Appmz male bale ollaalu I.SPO ille phot~lpa~rll aboxr r,Il~L~c; the Inllldniy Ik^,lribell III llxr ,am~rle a~r~rlllati~l~ ~nlorto the urllabilitall~n v~lorl<. I,eI~L~I left, tlxr Inlll~iiny is r,Il~L~maflel rtr,r,uccer,r,ful lehabilllation. Corl grlele [he~,e 11~x1~; unLl <,II <;,~xrds of y~ul ~n~jed ale fully der,llllxrll. Be yule l~ uulllate Ikrlally like ~n~~w,ed finir,lles (drywall, ~lan,ter, etc.} and pl<1lnxrll rlreth~IP, ~f Icpair Lf"~..e..:U.... of the application is where you describe the condition of the bculding prior to rehabilitation and the proposed work. Three forms of information are needed: a description or narraTive for each main bculding featrue (see sample left, below); ample photographs showing the condition and views of the property prior to beginning work (exterior and interior as well as the scurocmding site); and architectcual plans or drawings that include existing floor plans and proposed changes. If no work is planned for a major feature (such as windows, roof, 2nd floor plan, etc.), include a statement to that effect in the application and still provide photographs. You are encocuaged to submit Parrs 1 and 2 dcuing the early planning of the project. This provides the opportrmity to make changes with minimal inconvenience or additional expense if some aspect of the work is determined not to meet the Standards for Rehabilitation. L~~.~:~..~. of the application is a Request for Certification of Completed Work. This is a presentation of the finished rehabilitation and, once approved by the National Park Service, serves as docmnentation to the Internal Revenue Service that yocu project is a "certified rehabilitation:' Approval of the Part 3 application is a condition for obtaining federal rehabilitation tax credits. Describing Your Project Material and information to provide in your application include: • ~CP.5 dQ1}"PC' (IPSdY"PC'd dP2G7.~k • ,srt~~ (klaaa • firrayrwicxaa~s • c>k>a ntraaa </rnanraa~s~ (if exterior changes are planned) On a copy of the 6rrs~tarrc~ <lratrrct aa~np, indicate where your building is located. Number each photograph on the back and write the building's address and a brief description of the image. Include a~s~a~r glrzaa with the number of each photograph and an arrow pointing in the direction it was taken. Please indicate if the image is pre- orpost-rehabilitation. P(c>a <rtraaa </r^nai raa~s~ often will be needed where major changes to the exterior of the building are planned. For example, a drawing should show the size, design, and details of a proposed new storefront. NTuur glrzaa~~ of the existing room layouts are important and, where changes are proposed, ~rrarr~Xicxaa~s showing the new layout are needed as well. hdxatu„rnjrdxs are essential in conveying what the building looks like prior to your rehabilitation. Think of the pictures as prodding a "virtual tour' of your property. Include pictures showing each exterior side, the building's relationship to surroundingstructures,cnd close-ups of such primary exterior features as display windows, doors, and other character- defining features. On the interior, provide views of the main spaces on each floor, and include details like decorative ceilings, stairs, interior doors, and window trim. Document deteriorated conditions, such as crumbling brickwork or water stained plaster. Supplemental material may also be helphil in describing your project. For example, product literature or a simple sketch might best detail a new side entrance door. Remember that the SHPO and National Park Service reviewers who will be evaluating the application will probably be seeing your building for the first time through the material you provide. Your application should communicate: (a) the appearance of the building prior to beginning work; (b) the building's condition on both the interior and the exterior prior to work; and (c) your proposed rehabilitation work. II~IIV~III iii III iii°° iii III Ilr II iii III °Ilr II iii III iii III The Historic Rehabilitation Tix Credit program was created to encourage the rehabilitation and re-use of historic structures while preserving the historic character of individual buildings and districts. Many historic districts in small towns and cities have Main Streets of small shops and other commercial buildings, typically one to lour stories high. The variety of architectural styles reflects the popular taste of different eras and the image an entrepreneur wanted to project. The commercial storefront is usually one of the most significant elements of a Main Street building. In its simplest form, a storefront traditionally consisted of several display windows in a wood or metal frame, set above a bulkhead and below a glass transom, and an entranceway to the store on the first floor. It was also common for a second doorway to be located on one end of the storefront to provide access to the floors above. A sign and a canopy or awning often embellished the storefront. When the historic storefront has survived largely unaltered, it should be repaired whenever possible, rather than replaced, in order to preserve both the historic appearance and historic materials. Similarly, a later storefront installed during the historic districts period of significance that may have acquired significance in its own right should be repaired. Where the existing storefront is not significant or has deteriorate d beyond repair, the following guidance applies, in most cases, when designing a compatible replacement (for further guidance see Preservation Briefs 11: ReFrabzYitating Historic Storefronts): • Relate the new storefront to the design of the building. • Correctly proportion display vv7ndows so as to consist predominantly of gl iss, typically with a transom above and bulkhead below. • Retain, where possible, the location of the historic storefront entrances and any separate outside entrance to the upper floors. Duplicate the historic doors or replace with doors that are sized to the opening. (This usually requires acustom-made door to achieve the necessary height and width; avoid doors that have a residential appearance.) Beside the storefront, windows on the upper floors and the roof cornice usually help define the historic character of small commercial buildings. Repair historic windows when possible, adding exterior or interior storm windows as needed. If the historic windows are beyond repair, suitable replacements are ones that match the appearance and materials of the old units. Depending on the level of historic integrity, the interiors of Main Street commercial buildings on both the upper and lower floors often contribute to the historic character through their historic spaces, features, and/or finishes. Main Street buildings typically had a large open floorplan on all or part of the first floor, making it easily adaptable to numerous uses. While retaining the open plan is recommended, it may he possible to dieide portions of the space, proeided the sense of openness is preserved. Many commercial buildings retain their historic decorative ceilings, such as pressed metal, and their finished walls. These finished appearances should not be dramatically altered. Throughout the building avoid the removal of plaster to expose masonry walls or removing a pressed metal ceiling to expose the above floor joists. In most cases, mechanical ductwork is best concealed, rather than being left exposed, since exposed mechanicals can visually impact a historicspace. When more floor space is needed, it is often possible to add to the rear of Main Streetbuildings and still qualify as a "certifie d rehabilitation." Rooftop additions to mostsmall commercial buildings are not appropriate. While costs associated with new additions are not eligible for the rehabilitation credit, the work is still reviewed by the '`Iational park Service. °~~p~iu~~~lll ~~rur~ffur~runir~ 11;1~~~~iulll~ • Ensure that replacement storefronts that aim to recapture the historic design are finished so as to be consistent with the historic appearance. With non- historic or replacement storefronts of a compatible design, geoid unpainted wood surfaces as well as in mast cases bright metallic or bronze anodized metal finish. • Design and attach signage and any canopies in a manner so as to avoid damage to the historic material and to be compatible with the features and appearance of the building facade. Building Cornice Arched Head Windows Storefront Cornice Transom Display Windows Recessed Entry Bulkhead In< u~u ~oui i.,, ~,I 'Vii d<i r; C~ump< ry Frequently Asked Questions How is a tax credit different from a deduction? A tax credit usually saves you more in income tax. Unlike a deduction, which reduces your taxable income, a credit is a dollar-for-dollar reduction in the amount of taxes you owe. Can I receive federal tax credits for fixing up my personal residence? In general, thetax credits are not available for rehabilitating your personal home. If you live in the upper floor and rent out the first floor, the money spent on rehabilitating the rental portion can be used, provided you meet the adjusted basis test. Contact your State Historic Preservation Office (SHPO) to determine the availability of any state credits or other tax incentives for personal residences. When can I claim the tax credit? rehabilitation is completed. A credit may be claimed in the same year the building is placed in service. Where the building is never out of service, the credit is usually taken in the year in which the How are the Federal and local reviews different? Local commissions develop their own guidelines that are particular to the district and the community's preservation goals. Under the Federal tax credit program, the Secretary of the Interior's Standards for Rehabilitation are applied uniformly to projects from across the country. Work on both the exterior and the interior of a building is reviewed by the SHPO and NPS; while local review commissions generally only consider exterior work. If I have already begun my project, is it too late to get the credit? As long as your building is in a registered historic district and you submit your Part 1 of the application priorto completing the project, then you may apply for the tax credits. However, you are strongly encouraged to submit rehabilitation plans (Part 2 of the application) priorto construction. In doing so, you ensure that any required changes are identified early and the resulting cost and inconvenience are minimized. Can anyone help me through this process? Help is available through a variety of resources. SHPOs and local historic preservation organizations, including state or local Main Street programs, are the best place to begin if you have questions. Advice is available on the National Park Service website (www.nps.gov/history/hps/tps/) or through many SHPO websites. Some people choose to hire a professional consultant, but for most small Main Street projects owners complete the process themselves. How long does it take to get approval of my proposed project? You should submit your rehabilitation plans (Part 2 of the application) well in advance of beginning work- many states recommend six months prior - to allow time if additional information is needed bythe SHPO or National Park Service. When original submittals contain sufficient information, reviews by the NPS are generally completed in 30 days, once received from the SHPO. Are there any application fees? It depends on the cost of your project. For information on current fees, visit our web address. )'aa Naa~a~t~ y°rutH" Sta~t~ k-N&st°r~rlc ~~'u~~s~u~ara~tBaruu Office vasut wvava.ncshe~a~.cary "171is hoohl et was (~~ epared by ll amel Brzeechert, "ledlrrical P~ eservanon Services Brarrdl, Hey stage Preserz~anorr Serz ice, Natiorral Parh Service, with the assistarrce of C:ha~ l es Fisher, Natiorral Parh Service. Tharahs are exxerrded to Ghzaheth G ez elirrg arrd Jerrrdfer Parher of the Natiorral Parh Service far their coAaboration and Michael Auer far his review. All photographs are from National Park Service files unless otherwise indicated. 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