Getting your project approved

This historic airdock in Akron, Ohio, was rehabilitated for continuing use.
Photo: NPS files

What is the best way to ensure a smooth and efficient review of the proposed rehabilitation project?

Answer
Apply early before the project has begun.

Apply as early in the project planning as possible. Wait for NPS approval before beginning work. This is crucial. Sometimes projects need to be modified to meet the Secretary of the Interior's Standards for Rehabilitation, and meeting conditions for approval can be difficult if the work has already begun. Work done prior to approval by the NPS may cause the project to be denied certification for the tax credit. Most of the projects that are not approved have already been completed before the application comes to the NPS for review.

If a project is approved or approved with conditions, be sure to follow through with the project as described in the approved application. Get approval of changes during the course of the project by filing an application amendment with the NPS through the SHPO.

Another important requirement relates to IRS regulations. Unless the building is already listed in the National Register of Historic Places, IRS regulations require that the owner must submit Part 1 of the Historic Preservation Certification Application before the project is finished and the building “placed in service.” This applies to all buildings located in historic districts, and to buildings not yet listed in the National Register.