It is not uncommon in a historic tax credit (HTC) project to need an expansion of a building at the roof to accommodate specific programmatic uses or to accommodate new building systems. Construction of habitable rooftop additions or the installation of rooftop equipment, such as new cooling towers, may be possible in a HTC project, provided […]

The reality of the real estate market is that it is cyclical. Real estate development has arced over the past decade from too hot to frozen and now back to warming. And as experienced a few years ago, the cycle down can be rapid–in some cases stopping a development in the middle of construction. Now that the market is warming again, […]

Windows are among the most challenging aspects of a historic tax credit (HTC) project. Replacement is not automatic–an owner must make a strong case for replacement by documenting that the existing windows are beyond repair. Identifying an appropriate replacement window and presenting that window for approval can be a time-consuming process that can lead to project delays. After a replacement window is approved, […]

When beginning a Historic Tax Credit (HTC) project, one of the most important steps is to understand the building’s status as a “Certified Historic Structure,” as defined in 36CFR67. In order for a project to be eligible for the HTC program, the building must be a certified historic structure. To be considered such, a building must be listed individually in the National […]

It seems simple enough: To use historic tax credits (HTCs), a building must be historic. Straightforward, right? Well, as is usually the case when that question is asked, the answer is no. There are multiple types of historic designations–individual listings, historic districts, federal designations, state designations and local designations. Further, there are timing issues and designation specifics which could affect an HTC […]

Certain building types inherently contain expansive interior spaces. Department stores, warehouses and factories, for example, can have footprints that extend a full city block. A central challenge in rehabilitating buildings with large footprints is the absence of daylight into the inner core. The adaptive reuse of such buildings, particularly for hotel or apartment use, often […]

This month’s Toolbox features insight about incorporating energy efficiency on historic buildings based on expertise from Heritage staff member and window expert Sam Wharton. Wharton is a recent graduate from the Frank Lloyd Wright School of Architecture. Over the past three decades, he has promoted strategies that increase the thermal performance of windows, and has extensive knowledge of green building technology and methodology.

Certain building types inherently contain significant interior spaces, the character of which can be defined by their volume as well as their architectural distinction. School buildings contain cafeterias, gymnasiums and auditoriums; armories contain drill halls; hotels contain ballrooms; fraternal lodges contain ceremonial spaces; office buildings contain lobbies; and bank buildings contain monumental banking halls. The adaptive reuse of such spaces often hinges […]

It is tempting to assume that if some historic tax credits (HTCs) are good, then more HTCs are better. Several public policy studies support this position. According to some studies, an active state tax credit program boosts the use of the federal program, on average, by between $15 million and $35 million in certified expenditures. Put another way, states with active […]

As the 40th anniversary of the federal historic tax credit (HTC) program approaches, the early days of the program come to mind: typewriter applications, carbon paper copies and 35mm photograph prints. While application procedures and technology have advanced significantly from those early days, it is also important to realize that those early tax credit projects are now at least 30 years old. […]