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. […]

In the 40-year history of the historic tax credit (HTC) program, certain building types have become perennial targets for rehabilitation. Mills, factories, office buildings, department stores and schools are often well suited for adaptive reuse, with floor plans and finishes that lend themselves to new uses and the use of HTCs. This article, the first in a recurring series identifying the opportunities […]

Historic tax credits (HTCs) can provide a critical incentive for owners seeking to redevelop historic buildings, and the path to obtaining HTCs begins with National Register listing. For the thousands of buildings already listed in the National Register (either individually or within a historic district), the first step in the tax credit process is usually […]

Since 1976, federal tax incentives have been provided to encourage developers to rehabilitate historic properties rather than replace them. Over the years, the preservation tax incentives program has seen significant changes in incentives. The current federal historic preservation tax incentives program provides a 20 percent historic perseveration tax credit (HTC) for qualified rehabilitation expenditures (QREs) […]

Windows are critical to a building’s design and historic character. According to the National Park Service’s (NPS’s) Illustrated Guidelines for Rehabilitated Historic Buildings, “As one of the few parts of a building serving as both an interior and exterior feature, windows are nearly always an important part of the historic character of a building. In […]

With the real estate market returning, albeit more quickly in some places than others, there are two noticeable trends. First, that hotel use is one of the more prominent and prevalent forms of adaptive reuse. And second, that there is increasing interest in modern post-war buildings.

For better or worse, we all have strong memories of the school buildings where we spent much of our youth. Similar to municipal, ecclesiastical and institutional buildings, schools have traditionally been viewed as centerpieces of communities and neighborhoods. They are where kids gather for learning, adults gather to vote and everyone has a story. The […]