Final arch presentation

Tax Credits

and the National Register of Historic Places

Rehabilitation Investment Tax Credit (RITC)

Introduction
Investment Tax Credit
Programs

• Can potentially receive 20% of rehabilitation
costs from both state and federal programs.

Residential Historic
Rehabilitation Credit

• Properties must be income producing.
• The building must be eligible for listing in the
National Register of Historic Places.

Tax Credit Process
Historic Preservation
Certification Application

• It must be listed within 30 months of claiming
credit

Coca Cola Bottling Works
Case Study

• All work must meet the Secretary of the
Interior’s Standards for the Treatment of
Historic Properties.

Conclusion

• Rehabilitation must be $10,000 or greater.
• Three part application process should begin
before construction.

Certified Historic Buildings
http://www.in.gov/dnr/historic/3680.htm

• The State incentive allows a taxpayer to claim a
State Income Tax credit for 20% of the total qualified
rehabilitation or preservation cost of a project.

Introduction
Programs

• The total amount of Residential Historic Rehabilitation
Credit allowed for each state fiscal year is $250,000.


• The following conditions must be met to qualify for
the Residential Historic Rehabilitation Credit:

Tax Credit Process

• The property must be listed on the Indiana Register of
Historic Sites and Structures.

Case Study

• The property must be owned and occupied by the
taxpayer.

Conclusion

• The rehabilitation work must conform to a Rehabilitation
Plan or a Preservation Plan submitted to the Division of
Historic Preservation and Archaeology.
• Project cost must exceed $10,000.
• The rehabilitation or preservation work must be
completed in 2)years for a single phase project, or 5
years for a multi-phase project.

Residential Income Tax Credit

Description of Physical Appearance

Introduction
Programs

• Describe building’s present condition.
• Describe other building on the property.


• Describe how building relates to neighborhood.
• Construction Date/Alteration Dates

Tax Credit Process

Statement of Significance

Part 1
Evaluation of Significance

• Describe the building’s contribution to the district.

Part 2
Description of
Rehabilitation

• Note important figures associated with the building.
• Describe former uses.

Part 3
Request for Certification
of Completed Work

• Name architect or builder, if known.

National Register
Nomination

Case Study
Conclusion

Condition and Significance
http://www.nps.gov/tps/tax-incentives/application.htm

• Describe each feature and the work that will be done
on it.

Introduction
Programs

• Provide photographs and drawings to accompany
description.


• Proposed work will be evaluated using the Secretary
of the Interior’s Standards for Rehabilitation.

Tax Credit Process

• Special Rehabilitation Concerns:


• Storefront Alterations

Part 1

• New HVAC Systems
• New Windows

Part 2
Description of
Rehabilitation

• Interior Partitions, trim, and finishes
• Exterior masonry cleaning

Part 3
of Completed Work

• Exterior masonry repair
• New Additions and new construction

National Register
Nomination

Case Study
Conclusion

Detailed Description of Rehabilitation Work

• Request approval of an entire completed rehabilitation
work.

Introduction
Programs

• The completed project may be inspected by an
authorized representative of the Secretary of the
Interior to determine if the work meets the Standards
for Rehabilitation.

Tax Credit Process
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Case Study
Conclusion

Request for Approval

Introduction

“Each state has a preservation office to administer
the National Register and associated programs; the
Indiana Division of Historic Preservation and Archaeology
(DHPA) serves all Hoosiers interested in these programs.

Programs


The National Park Service administers the National Register for the
nation, the Survey and Registration Section of the DHPA manages
the Register for Indiana.

Tax Credit Process

Indiana landmarks are guideposts to our past. Our historic
buildings, sites, and neighborhoods provide us with a tangible
connection to the past which cannot be experienced in an old
photograph or individual artifact. These landmarks, perhaps

Part 1
Part 2
Description of
Rehabilitation

more than any other physical element, make our
communities and rural areas distinct and special
places. They provide us with an invaluable sense of place.”

Part 3
of Completed Work
National Register
Nomination

Case Study
Conclusion

National Register Application

Introduction
Programs
Tax Credit Process
Case Study
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

Coca Cola Bottling Works, Built in 1941 at Pontiac and Lillie Streets, Fort Wayne, IN
Historic Photo

Introduction

“...the doorway is framed by a stepped cast stone forming a
segmented arch opening, reminiscent of Art Deco detailing. The
original door and sidelights have been removed and this opening has
been filled with masonry and a simple steel door. Located above

Programs

the doorway is a cast stone panel with the bas relief
“Coca-Cola Bottling Works”. Six limestone steps lead up to


the stoop for the opening. Vertical cast stone ornament located in
the upper portion of the wall further articulate the location of the
opening. Each end of the elevation is bracketed by bays that are
formed by stepped pilasters constructed of brick and cast stone
quoins. These pilasters extend above the parapet and are capped
by sloped cast stone tops. Angular stylized floral motifs, set

Tax Credit Process
Case Study

in low relief, are located in the cap stone. The smooth
faced stone, stylized floral motifs, strong vertical
elements and strong geometric features emphasize
the Art Deco influence on this elevation.”

Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

Exterior Description

Introduction
Programs
Tax Credit Process
Case Study
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

“The first floor facility is compartmentalized into several distinct areas. Located on the east side of
the first floor are the administrative portions of the facility. These areas originally served as office space and
continue to do so today. These areas have red and green terrazzo floors, wood panel wainscot,
painted plaster walls and coved plaster ceilings. A corridor runs in a north-south direction through
the office space. Small private offices are located to the east of the corridor; supervisor and control offices
for the bottling operation are located on the west of the corridor. The corridor terminates at the large walk-in
safe at the north end of the corridor. At the south end of this corridor is the former owner’s office. Located
within the corner office is a fireplace. The office area was originally accessed via the lobby entrance located
on the Pontiac Street side of the facility. The lobby has red and green terrazzo floors with “Coca
Cola” as a brass inlay. The lobby also has a fireplace. The lobby provides access to the only
interior stairwell and opens into the former bottling area.”

Interior Description

Introduction
Programs
Tax Credit Process
Case Study
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work

“The Coca-Cola Bottling Plant in Fort Wayne, Indiana is significant under criterion C. It is a rare example
of the Art Deco style in Fort Wayne. The building itself is architecturally significant as an example of
a plant influenced by the 1924 Standardized Plants brochure produced by the Coca-Cola Bottlers Association.
The brochure detailed ways in which architecture could be used as a mass marketing device...”

National Register
Nomination

Conclusion

Statement of Significance
East Elevation

Closet

Dining Room

Introduction

Living Room

Open to Below

Programs

Furn.

Loft Bedroom


Closet

Laundry

Closet

Tax Credit Process

DW

Pantry
Kitchen
Case Study

Apartm
Closet

Linen

Bathroom

Part 1
REF

Apartment 06, First Floor Plan

Part 2
Description of
Rehabilitation

Apartment 06, Second Floor Plan

Part 3
of Completed Work
National Register
Nomination

Conclusion

Historic Photo, of Park-like Parking Lot Between Sheds

54

37

19

4

19

4

19
19

2

9
22

13

27
2

9
22
6

Introduction
6

DN

Programs

4

34

13

19
57

4

26

46


46
4
9

11
Case Study

20

2 9
6
13

1

Tax Credit Process
26

11

2 9
22 18

18

2 6
22

13
11

4
11

Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

Second Floor Corner Offices

11

11

Introduction
Programs
Tax Credit Process
Case Study
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

Second Floor Corner Offices

• Certification of completed work

Introduction

• Request for approval of entire project.

Programs

• Application:
• Property name


• Cost attributed to construction/rehab
• Accompanying photographs and photo
key plans

Tax Credit Process

• “Before and After” Photos

Case Study
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

Request for Approval

Introduction
Programs
Tax Credit Process
Case Study
Part 1
Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion

Before and After Photos

• Classification

Introduction

• Ownership: Public/Private

Programs

• Category: Building/District/Site


• Function or Use

Tax Credit Process

• Historic Function v. Current Function


• Domestic, Commerce, Social, Religion,
Government, Education, etc.

Case Study

• Description

Part 1

• Architectural Classification: Colonial,
Late Victorian, Modern, etc.

Part 2
Description of
Rehabilitation

• Materials: Wood, Stucco, Brick, etc.
• Narrative Description

Part 3
of Completed Work
National Register
Nomination

Conclusion


• Statement of Significance

Introduction

•
•
•
•

Programs
Tax Credit Process

Associated with historic events
Associated with a historical figure
Exemplifies a method of construction or an artistic style
Could yield historical information

• Major Bibliographic references
• Must list primary and secondary
sources used in research

Case Study

• Geographical Data

Part 1

• Acreage of property
• Enter one or more UTM (Universal
Transverse Mercator) grid references
• verbal boundary description

Part 2
Description of
Rehabilitation
Part 3
of Completed Work
National Register
Nomination

Conclusion


Introduction
Programs
Tax Credit Process
Case Study
Conclusion

Thank You for Your Time!

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