By the mid-1990s the condominium market was gaining strength, military base closures totaled more than 350 installations and many mill renovations were under way. While many of these projects offered historic renovation opportunities, they also raised questions about the use of historic federal tax incentives on properties with multiple owners. When addressing these ownership issues the answers can range from easy to complex. Some of the more complex issues relate to appropriate design during the rehabilitation and the five-year recapture period.