1. AIA Iowa #A203 An Architect’s Guide to Preservation: Changes in the Iowa HPTC Program Workshop 6 Steve King, AIA – Deputy SHPO Thursday, September 25, 10:45-11:45

2. Credit(s) earned on completion of this course will be reported to AIA CES for AIA members. Certificates of Completion for both AIA members and non-AIA members are available upon request. This course is registered with AIA CES for continuing professional education. As such, it does not include content that may be deemed or construed to be an approval or endorsement by the AIA of any material of construction or any method or manner of handling, using, distributing, or dealing in any material or product. _______________________________________ ____ Questions related to specific materials, methods, and services will be addressed at the conclusion of this presentation.

4. Iowa has one of the most robust historic preservation programs in the country with the largest number of historic preservation commissions participating in the certified local government program, an effective state historic tax credit program and significant architectural and archaeological resources. Come learn about how you can be part of this and the tools that are available for historic preservation. The workshop will focus changes to the Historic Preservation Tax Credit Program adopted during the 2014 Legislative session Course Description

5. Learning Objectives 1. Understand the history of the Preservation Movement in America 2. Identify the tangible benefits of preservation 3. Be knowledgeable regarding submission requirements and expectations for the three-part application process for the State Historic Preservation Tax-Credit 4. Perform in depth research into the Secretary of the Interior’s Guidelines for Preservation and Rehabilitation At the end of the this course, participants will be able to:

6. Preservation in America… The beginning-mid 19 th Century George Washington Slept Here! Mount Vernon - Fairfax County, Virginia Washington’s Headquarters – Newburgh, New York Mount Vernon Ladies’ Association of the Union (1858)

7. Preservation in America… Middle Years- National Park Service established in 1916 National Historic Sites Program began in 1935 National Historic Landmarks Program began in 1960 Sergeant Floyd Grave and Monument Sioux City, Iowa Old Courthouse Jefferson National Expansion Memorial St. Louis, Missouri

8. Preservation in America - National Historic Preservation Act Post World War II Pruitt Igoe-Federal Housing Project Interstate Highway System

9. Preservation in America = Generator of Diversity Jacobs advocated "four generators of diversity": "The necessity for these four conditions is the most important point this book has to make. In combination, these conditions create effective economic pools of use." (p. 151) The conditions are: Mixed primary uses, activating streets at different times of the day Short blocks, allowing high pedestrian permeability Buildings of various ages and states of repair Population Density

10. Historic Preservation Tax Credits (toolkit for creating livable communities) 283 historic buildings have been rehabilitated using the credit since 2001 The tax credit has attracted $890 Million in private sector and federal investment, $800 Million in rehabilitation and an additional $90 Million in related new construction Nearly half of the amount provided by the Iowa Historic Tax Credit is returned to the state treasury the year the project is completed in income and sales taxes generated by the project. Conservatively, the additional local property tax generated by these projects amounted to $12,816,000 in 2013

11. Historic Preservation Tax Credits What’s Changed for SFY 2015 Retool the review process to be more predictable for the applicant Part 2 Pre-Application Meeting Eliminate the lottery-based reservation system, in favor of a more predictable readiness application process- Registration Application Transition from a three-year reservation system to a “use when you’re ready” system, offering more predictability for project completion dates and therefore, submission of tax credit by applicant- Reassign Unused Reservations

12. Historic Preservation Tax Credits

13. Part 1 – EVALUATION OF PROPERTY AND PROJECT ELIGIBILITY Properties listed on or eligible for listing on the National Register of Historic Places Properties that contribute to a Historic District that is either listed or eligible for listing on the National Register of Historic Places Properties designated as local landmarks via local government action Barns constructed prior to 1937 (state only) and barns eligible or listed on the National Register WHAT MAKES A PROPERTY ELIGIBLE FOR THE NATIONAL REGISTER OF HISTORIC PLACES Age-Typically built prior to 1964 (50 years old) Integrity-Looks like it did during period of significance  Significance Criterion A: Historical events, activities of developments Criterion B: Association with a famous person Criterion C: Architecture, Engineering, Landscape Criterion D: Potential to yield information (archaeology)

14. Historic Preservation Tax Credits Pre-Application Meeting The Iowa State Historic Preservation Office requires that all applicants for the HPCED Tax Credit Program attend a “Pre-Application Meeting” prior to submitting the Part 2 Application. The purpose of this 45-minute meeting is to provide feedback to the owner, consultant, developer, designer, builder or other interested parties (jointly referred to as the “applicant”) that will enable the applicant to better plan and prepare for formal submittal of necessary documents for review. This information and feedback includes: identification of required technical documents (drawings, photos, descriptive text); preliminary comments on character defining features(comments on primary and secondary character defining features); what technical or historical research may be required (window survey, historical design basis – windows or physical documentation) and discussion of other professionals who may need to be added to the project team (historian, tax advisor, architect etc.) This meeting offers an opportunity to give an overview of the proposed work and invite comments in preparation of the application. This meeting will allow the applicant to ask questions they may have regarding these processes, requirements, or other aspects regarding their project. It will also provide an opportunity for staff to offer comments, observations and guidance which will enable the applicant to make informed decisions, as well as submit a complete package of material at the time of the Part 2 Application submittal. In certain instances, it may be necessary to hold a pre-application meeting in advance of the Part 1 submission. Buildings which have a complex construction history or projects which include more than one resource are examples of projects that may warrant a pre-application meeting before the Part 1 is submitted.

15. Historic Preservation Tax Credits Part 2 Application – Detailed description of rehabilitation-includes site work, new construction, alterations, etc. Describe existing character-defining feature and its condition Describe Scope and Treatment

16. 4” X 6” Clear color images on photographic paper (No photographs printed or copied on plain paper) Submit a sufficient number of photographs to document both the interior and exterior conditions, including the site and environment, prior to any rehabilitation work. Submit good quality photographs that clearly show general conditions (for interiors--two photos of each major room taken from opposite corners) and details of specific work areas. No photographs printed on plain paper No grayscale photographs Do not submit Polaroid photos or photocopies. Historic Preservation Tax Credits Part 2 Application – Photographic Documentation Label photographs with: Photograph number Name of Property Direction of camera view

17. Include a photo key Historic Preservation Tax Credits Part 2 Application – Photographic Documentation

18. Historic Preservation Tax Credits Registration Application c. The application shall include any information deemed necessary by the department to evaluate the eligibility under the program of the applicant and the rehabilitation project, the amount of projected qualified rehabilitation expenditures of a rehabilitation project, and the amount and source of all funding for a rehabilitation project. An applicant shall have the burden of proof to demonstrate to the department that the applicant is an eligible taxpayer and the project is a qualified rehabilitation project under the program. Historic Preservation Tax Credits In Other Words… 1.Approved or Conditionally Approved Part 2 Application 1.Percentage of Financing in Place, including sources 1.Support from Local Government 1.How far along in Planning and Permit Process

19. b. The agreement shall contain, at a minimum, the following provisions: (1) The amount of the tax credit award. An eligible taxpayer has no right to receive a tax credit certificate or claim a tax credit until all requirements of the agreement and subsections 4 and 5 have been satisfied. The amount of tax credit included on a tax credit certificate issued under this section shall be contingent upon verification by the department of the amount of final qualified rehabilitation expenditures. (2) The rehabilitation work to be performed. (3) The budget of the qualified rehabilitation project, including the projected qualified rehabilitation expenditures and the source and amount of all funding received or anticipated to be received. (4) The commencement date of the qualified rehabilitation project, which shall not be later than the end of the fiscal year in which the agreement is entered into. (5) The completion date of the qualified rehabilitation project, which shall be within thirty-six months of the commencement date. Historic Preservation Tax Credits Agreement

20. Historic Preservation Tax Credits Part 3 – Request for Completed Work

21. Rehabilitations must meet the Secretary of the Interior ’ s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings

22. “ 4 TREATMENTS ” Preserve Restore Reconstruct Rehabilitate 1896-98, Burlington Free Public Library

23. Secretary of the Interior ’ s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings Apply to Historic Properties of all Materials Types Sizes Uses

24. Secretary of the Interior ’ s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings Encompass Buildings Landscape Features Site Environment Attached, adjacent or related new construction

25. Secretary of the Interior ’ s Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings The form and detailing of those architectural materials that are important in defining historic character. Protect and Maintain Repair Replace Design for missing historic features Alterations/additions Health and safety code requirements

26. ONLINE EDUCATION: Technical Preservation Services has helped home owners, preservation professionals, organizations, and government agencies by publishing printed pamphlets and books - easy-to-read guidance on preserving, rehabilitating and restoring historic buildings. These web features build on that tradition.

27. “ Preservation Briefs provide guidance on preserving, rehabilitating and restoring historic buildings. ”

28. This concludes The American Institute of Architects Continuing Education Systems Course AIA IowaSteve King, AIA Deputy State Historic Preservation Officer 600 E Locust, Des Moines, IA 50319