preservation tax credits & the yalecrest neighborhood

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Preservation Tax Credits & the Yalecrest Neighborhood. Nelson Knight Tax Credit Program Coordinator Preservation Office/Utah State History 801-245-7244 [email protected]. Know Your Players:. State Historic Preservation Office. Salt Lake City Historic Landmarks Commission. - PowerPoint PPT Presentation

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Preservation in Salt Lake City

Preservation Tax Credits & the Yalecrest NeighborhoodNelson KnightTax Credit Program CoordinatorPreservation Office/Utah State [email protected]

1Know Your Players:State Historic Preservation Office

Utah Heritage Foundation (UHF)Salt Lake City Historic Landmarks Commission2State Historic Preservation Office:(aka: SHPO, State Historical Society & State History)Part of Utah State GovernmentState Rio Grande Depot300 South Rio Grande History.Utah.GovTax CreditsNational RegisterTechnical AssistanceLocal Government AssistanceUtah Historical QuarterlyResearch and InformationGreat Mexican Food

3SLC Landmarks Commission:

Part of Salt Lake City GovernmentCity & County BuildingPlanning Division451 S. State Streetslcgov.com/historicpreservationEstablishes City Historic DistrictsAdministers City Historic DistrictsDesign Review of ProjectsNew ConstructionDemolitionBuilding PermitsYalecrest Infill OrdinanceCharacter Conservation Districts

Good breakfast in the Caf

What all the Fuss has been about!

4Utah Heritage FoundationNonprofit Advocacy OrganizationMemorial HouseMemory Groveutahheritagefoundation.orgHistoric Preservation AdvocacyLoan ProgramEasement ProgramAnnual ConferenceAwardsHomes TourLadies Literary ClubSalt Lake ModernYour Wedding was Probably There

5Local vs. National RegistersSLC RegisterDesignated by City CouncilRegulatoryHLC can deny demolitionRequires review of exterior alterations, additions and new constructionSix Historic Districts and approx. 150 Landmark Sites (5,000 Buildings)

National RegisterDesignated by National Park Service and SHPONo protection to properties unless federal funding is involved (Section 106)No restrictions on ownersState and Federal Tax Credits Available for RehabilitationSeven Additional Historic Districts and approx. 50 additional individual properties.

NationalSLC6Salt Lake City Historic DistrictsSeven Local Districts:South Temple Historic District Exchange Place Historic District Avenues Historic District Capitol Hill Historic District Central City Historic DistrictUniversity Historic DistrictWestmoreland Historic District150 Landmark Sites throughout the City.

7National Register Districts and SitesFifteen Additional Districts and Fifty Individual SitesList of Places of National, State, and Local SignificanceAdministered by National Park ServiceNominations Submitted by State Historic Preservation OfficerDesignation is honorific and incurs no responsibility on the part of the property ownerFederal Actions are reviewed for potential impact (Section 106)Listed Properties or properties within historic districts are eligible for federal and state tax credits

8Historic Rehabilitation Tax Credits20% State Tax CreditFor Residential Properties20% After Tax CreditMust be Listed on National Register of Historic PlacesSpend $10,000 minimum3 years maximumUse credit for 6 yearsApply to State Historic Preservation OfficeSecretary of Interiors Standards

9Historic Rehabilitation Tax Credits20 % Federal Tax CreditFor Income Producing Properties20% After Tax CreditMust be Listed on National Register of Historic Places$ Spend = Adjusted Basis2-5 years maximumUse credit for 21 yearsApply to State Historic Preservation OfficeApplication is sent to National Park Service Fees for reviewSecretary of Interiors Standards

10Historic Rehabilitation Tax Credits10% Non-Historic Federal Tax CreditFor Income Producing Properties (Non-Residential Only)10% After Tax CreditMust be built before 1936 & not on the National Register $ Spend = Adjusted Basis2 years maximumUse credit for 21 yearsApply to IRS form 3468No feesMinimum walls left standard

11Certain work is reviewed as part of a project, but is ineligible for the credit, including:Acquisition CostsSite workAdditionsOutbuildingsNew ConstructionFurnishingsAppliances

Ineligible Expenses

Part 1The BuildingIts Register StatusYouPart 2The Building$ Plan to SpendFeature Dates, Descriptions & ProposalsBefore PhotosPlansPart 3 (Certification)The Building$ SpentAfter Photos

Application

The Secretary of the InteriorsStandards for RehabilitationMaintain features that are in good conditionRepair features that are deteriorated, rather than replace them.Replace only those features that are beyond repairReconstruct missing featuresDesign any new feature to be compatible

14The Secretary of the InteriorsStandards for Rehabilitationhttp://www.nps.gov/tps/standards/rehabilitation.htm

In concert with Guidelines for Rehabilitating Historic BuildingsNew Sustainability Standards

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Primary historic building materials should be preservedWhen the material is damaged, then limited replacement, matching the original may be considered. Primary materials should never be covered or subjected to harsh cleaning treatments (no sandblasting)

Materials Porches

Very importantHistoric appearance should be preserved or replicated if possible on altered porcheslicorice stick metal replacements not appropriateEnclosing a front porch not appropriateRm. 215 has allowed a reduced railing height to match historic railsArchitectural DetailsArchitectural details contribute to the historic value of a building and add visual interest to a districtPreserve original architectural detailingYalecrest example

The original size and proportion of a door and the detail of the door itself, contribute to the character of a historic buildingWhen replacing door, use designs similar to those found historicallyMatch size, materials, and configuration.Metal panel and fiberglass doors not generally approved as replacements for wood front doors more flexibility on sides and back.

Doors

Historic windows should be preserved when feasible. Replacement is only justified when window is deteriorated beyond repair.

The basic character defining elements include:- size- type and configuration- proportions- frame depth and dimension

Character defining elements such as muntins (fenetrations?) should be preserved.

Aluminum clad and vinyl windows are allowed in limited cases.

Windows

Before rehabilitation: No historic windows remained .After rehabilitation: Replacement windows are compatible with the exception of the two windows installed in the large single opening on the first floor.To meet the Standards the double windows on the first floor had to be replaced with one large window to fit the historic opening.21Significant character-defining features must be preserved.New interior elements should be compatible with, but differentiated from, the historic interior. Be very careful when moving or removing walls.

InteriorsRoofs

Historically, most roofs in Salt Lake City were covered with sawn wood shingles. Slate, tile, and metal roofs were uncommon in the city, except in early/mid 20th Century East Side neighborhoods such as Yalecrest.Architectural grade asphalt shingles and sawn wood shingles are generally appropriate. Work to match the historic material if it is documented Preserve the material if it is character-defining.Metal shingles and standing seam metal roofs do not meet the standards unless a historic metal roof can be documented.Ensure that no important architectural details are covered by gutters and downspouts.

Garages and OutbuildingsNOT ELIGIBLE FOR TAX CREDITEven if they are historicException: Attached historic garagesNew garages should be detached structures located behind house to maintain historic pattern. Attached garages have been approved in special circumstances when the door does not face the street, but if they are additions they are not eligible expensesUse materials similar to those used historically or similar to the primary structure.Wood siding, stucco, brick or fiber-cement siding appropriate.Consider matching the roof pitch of the houseConsider two single doors instead of double-width door

AdditionsADDITIONS ARE NOT ELIGIBLE EXPENSES FOR THE TAX CREDIT BUT ARE REVIEWED AS PART OF A LARGER PROJECTAdditions to make a building more livable are appropriate when designed in a manner that preserves the character of the existing building.Locate mass of addition toward the side or the rear of the lot.Use compatible materialsUse original or visually compatible materialsUse dormers instead of pop-ups, but locate on secondary elevations.Additions that alter the roofline or front facing dormers are generally not appropriate. Still working through this in Yalecrest.

Addition not visible from the streetDoesnt project above rooflineSimilar materials as originalSimilar stylistic details

Addition Example: 1408 Yale Ave

SL County AssessorTax Photos from the 30s through 70sAssessor.slco.org

SL County RecorderTitle HistorySubdivision Plats

Salt Lake County ArchivesHard copies of Tax PhotosBuilding Outlines (Assessors Cards)Estimated Construction Date Archives.slco.org

Resources: Photographs

27Resources: Maps, Newspapers

University of Utah Marriott Library http://lib.utah.edu/Sanborn Maps http://content.lib.utah.edu/cdm/az?page=0Newspapershttp://digitalnewspapers.org

28Resources: InformationUtah State Historical Society history.utah.govState Historic Preservation OfficeHistoric Sites Database, National Register & FilesNational Historic DistrictsSingle & Multiple ListingsArchitects FilesSubdivision FilesContractor DirectoryArchitects, Designers & DraftingEngineers,TestingSuppliers, Product RepsContractors & Sub-Contractors Certified Local Government ProgramHistoric Site Markers

29Resources: Photos, Maps, NewspapersUtah State Historical SocietyResearch Center http://historyresearch.utah.govShipler Photo CollectionSalt Lake City Engineers PhotosTribune Photo CollectionOther Photos, Maps & Directories

30Questions, Information, Moral Support:Nelson KnightTax Credit Program CoordinatorDivision of State History801-245-7244nwknight@utah.govhistory.utah.govhistoricbuildings.utah.gov

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