| What are the Secretary of the Interior’s
Standards for Rehabilitation that are used to evaluate projects
that apply for the 20% tax credit?
Answer
The ten Secretary of the Interior’s Standards for Rehabilitation
provide guidance for the rehabilitation of historic buildings. These
Standards do not require restoration, but allow some alteration
that may be necessary in order for the historic building to provide
an efficient contemporary use. However, the rehabilitation project
must not damage, destroy, or cover those exterior or interior materials
or features that define the building’s historic character.
To be eligible to receive the tax credits the rehabilitation
project must be consistent with the historic character of the property
and it must meet ALL ten Standards.
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Historic stair railings in this Oakland, California,
office building have been modified to meet safety code requirements
while meeting the Standards for Rehabilitation. Photo:
NPS files |
