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269928 WHITE - C�TV CLERK (`",� � PINK � - FINANCE G I TY OF SA I NT PALT L �� CANARV - DEPARTMENT COUIICII C � 'I�iy BLUE � - MAVOR , F1I@ NO• ouncil Resolution Presented By Referred To Committee: Date � Out of Committee By Date WHEREAS, the Council of the City of Saint Paul has recog- nized the historic significance of the Dahl House which is located at 136 Thirteenth Street in St. Paul; and WHEREAS, the Council has by previous resolutions (Council File Nos. 266649, 267091 and 269491) resolved to support and investigate avenues of preserving this historic structure on its present site; now, therefqre, be it RESOLVED� that the St. Paul City Council urges the State Review Board to favorably consider the nomination of the Dahl House for inclusion on the 1�ational Register of Historic Places. COUNCILMEN Requested by Department of: Yeas Nays � Butler Hozza In Fevor Hunt u Levine _ Against BY Roedler � Sylvester ' ' T QCT 1 � 1977 Form A v d by City �ttorney ` Adopt y Council: Date — � • ertified Y� • y Co nci tary Approved M or. t � OCT 2'0 �977 Ap o ed by Mayor for ioqrto Council / By B . PUQLlSHEfl O�T ��77 , WMITE - CITV CLERK � pll�IC - FINANCE T`�J TT COUI1C11 �6��9� CAN�ApY - DEPARTM I T - OF SA I NT 1 A l} L e:we --; >�oR File NO. . - ( . . ` r � � CZ eso lution PAGE 1 of 2��`��f�y ' . � • Presented By Referred To Committee: Date Out of Committee By Date WHEREAS the City Council by resolution requested the formation of a committee to study and report on uses for the structure known as the Dahl House; � and WHEREAS the City Council also requested that the Dahl House committee make a determination on the amount ofYestoration necessary to render the structure useable for the recommended purpose(s) ; and . WHEREAS the Dahl House committee has reported back to the City Council recommending that the City of Saint Paul acquire the Dahl House on its present site and that the structure be used as an interpretive center dealing with the domestic life of the "common man" of early Saint Paul; and WHEREAS the committee's report indicates a need for professional assistance in determining the amount of restoration needed and the cost figures involved; therefore be it RESOLVED that the Saint Paul City Council supports the Dahl House committee's recommendation to preserve the Dahl House structure on its present site; and be it FURTHER RESOLVED that the City Council thanks the members of the Dahl House committee for their service; and be it --�:.. FINALLY RESOLVED that upon the recommendation of the Mayor and pursuant to Sec�ion 10.07.4 of the Charter of the City of Saint Paul, there is hereby transferred the. following: FROM: General Government Accounts Miscellaneous Contingent Reserve-General � 09060-530-000 Special Appropriation $5,000.00 COU(VCILMEN Yeas Nays Requested by Department of: Christensen Hozza In Favor Levine Roedler Against BY Sylvester Tedesco , � President Hunt Form Approved b}� i ity �ttorn Adopted by Council: Date ,� t ' ! � Certified Passed by Council Secretary BY i� e B}� .r Approved by Mayor: Date , Approved by Mayo or Su mission to Council By By • • (�A 1"�HITE — CITV C.'-=�K � �l l� PINK — FINANCE GITY OF S�AINT PAUL Council v �AhARV — DEPARTMENT File NO. B L l.{,� .. ItP,�,Y O R . . s � � Council Resolution PAGE 2� of 2 Presented By � Referred To Committee: Date Out of Committee By Date TO: General Government Accounts Miscellaneous � 09099-219-000 Dhal House-Fees, Other $5,000.00 To fund a professional evaluation of the Dahl House detailing the stages, costs and procedures required for restoration, and identifying organizations which would operate the Dahl House after restoration. Approved: Approved: � ^ �.��° �� -� .� /� . f . ,yi� '' ^ ��-f�� ! C�� `2��l� L��` � .,� ,-:.c' ll� .�,�^.-c:;2: /� �j� Roger A. Mattson, Director, Department Ri hard E. 5chroeder, Budget Director of Finance and Management Services COUNCILMEN Requested by Department of: Yeas Nays Christensen �I�X Hunt � In Favor Levine Roedler J Against BY Sylvester Tedesco President� HOZZa �� f f• �';,,''y- ` ` Form Approved by Cit Att rney Adopted by C ct�� Date — Certifi ass y Council Secretar� BY �' Y ' 1r � Approve Mayor: ate Approved by M yor for Submission to Coun� - � ,�BY BY s,j,y,,,,.,.., , .- �;�,�s'';.;�; RA f,� �1 • • � � ��`-��f�,�•� . . • i�• t F . � .�� _ -__ �� - - �� M1 N N ESOTA H IST�RICI�L SOCIETY � �. �� s � ' �!I� fort Snef/ing Branch(Buiiding 25),fo�t Snelling,St Paul,M;nnesofa SSt1J•612-726-7171 --- �_ - �,�� , ---r . � Dc�cl"�.Q Octt�b�r 1977 R� � VCU � � � � �� c��r � �� 7 �� I�fr. Richard Brubacher a� 0�+� � U 1�77 � Commissioner of Administration��l�"'�'�UR INFORMAt14N State of Minnesota aq�'�`�I�+_/3-� CO�;'�'C�L p�;yS}t��UT 208 Administratiore Building ��N��L ��SIDENY RaBE�T �`f�V�STL� St. Paul, Minnesota 55155 Dear Com�.issioner Brubacher; This letter is written to advise you that the State Review Board will meet on October 26, 1977 at 7 p.m. in the Weyerhaeuser Room, Mi.nnesota Historieal Society, 690 Cedar Street, St. Paul. At this meeting the Review Board will consider the nomi.nation o€ certain premi.ses for inclusion on the National Register of Historic Places. As you may know, the National Register is a federal listing of those historic sites, buildings, objects, and districts deemed worthy of preservation. One of the premises nominated for inclusion on the National Register is the Dahl House, 136 - 13�h Street, St. Paul. Because the Review Board believes you may be interested in the future of these premises the Board invites you to attend this public meeting and to give your view on whether these premises meet the criteria of eligibility of the National Register. The criteria -- and the National Register program generally -- are described in the enclosed leaflet. . One consequence of National Register listitig not explained in the Ieaflet is that certain categories of properties listed on the National Register are subject to certain benefits and provisions of the federal income tax code. The enclosed fact sheet, "The Tax Reform Act of 1976", was prepared by the National Register office to explain generally these provisions. Anyone considering the bearing of these provisions on his or her particular circumstances may wish to consult with legal counsel. Your written questions and comments are also solicited. Please direct them t o the Secretary, State Review Board, Minnesota Historical Society, Building 25, Fort Snelling, St. Paul, Minnesota 5511I, Sincerely, �.��.��2.��._ j't`�� Mary- Ann McCoy Secretary _ State Review Board � - cc: Gary Greffenberg, Capitol Area Architectural and Planning Board - Mayor George Latimer and�President of the City Council Ms, Jean Berman, St. Paul Heritage Comaassion Mrs. Virginia Kunz Ramsey County and St. Paul Historical Society Found'ed 1849 • The oldesi institution in the state �� - � �� -� � , � � �� . -- � ° �- � - . � � ` I N N ESOTA H ISTORICAL SOCI ETY t y , �j �. R M 17 i �� Fort Snelling Branch(Bullding 2S),Fort Snelling,St.Paul,Minnesota 55111•612-726-1171 -�� , ---�- . 10 October 1977 REC a Mr. Richard Brubacher �CT 1 � 1�7� � Commissioner of AdministrationFOR YOUR INFORMATI�N State of Minnesota �A�►�� —/3-7�#�� COUNCIL PRESIDENT 208 Admiaistration Building ��N��` p��s�p�N� ROBERT SYLVESTER St. Paul, Minnesota 55155 � Dear Co�issioner Brubacher: This letter is writtea to advise you that the State Review Board will meet on October 26, 1977 at 7 p.m, in the Weyerhaeuser Room, Minnesota Historieal Society, 690 Cedar Street, St. Paul. At this meeting the Review Board will consider the nomination of certain premises for inclusion on the National Register of Historic Places. As you may know, the National Register is a federal listing of those historic sites, buildings, objects, and districts deemed worthy of preservation. One of the premises nominated for inclusion on the National Register is the Da 1 House, 13b - 13th Street, St. Paul. Because the Review Board believes you may be interested in the future of these premisea the Board invites you to attend this public meeting and to give your view on whether these premises meet the criteria of eligibility of the National Register. The criteria -- and the National Register program generally -- are described in the enclosed leaflet, . One consequence of National Register listitig not explained in the leaflet is that certain categories of properties listed on the National Register are subject to certain benefits and provisions of the federal income tax code. The enclosed fact sheet, "The Taa Reform Act of 1976", was prepared by the National Register office to explain generally these provisions. Anyone considering the bearing of these provisions on his or her particular circumstances may wiah to consult with legal counsel. Your written questions and co�ents are also solicited. Please direct them t o the Secretary, State Review Board, Minnesota Hiatorical Society, Building 25, Fort Snelling, St. Paul, Minnesota 55111. Sincerely, �-��.�._�` ��-- r�ry A� r�coy Secretary State Review Board � cc: Gary Greffenberg, Capitol Area Architectural and Planning Board Mayor George Latimer and�resident of the City Council Ms, Jean Berman, St. Paul Heritage Coffid.ssion Mrs. Virginia Runz Ramsey County and St. Paul Historical Society found'ed '1849 • The oldest institution in the state THE TAX RE��OR i ACT 0� 19 76 On October 4, 1976, the Tax Reform Act of 1976, the first major revision of the Internal Kevenue Code since 1969, was signed into law. Owners of properties listed individually in the National Register or included within National Register historic districts will be particularly interested in section 2124 of the act, "Tax Incentives to Encourage the Preservation of Historic Structurea." This sec- tion provides for changes in �'ederal tax treatment of demolition costs, rehabili- tation expenses, depreciation, and charitable contributions of partial property interests when historic properties are involved. The effect of these chaages is to encourage rehabilitation, rather than demolition and replacement, of historic commercial structures, such as office buildings, stores, theaters, apartment build- ings, warehouses, factories, and other properties used for the production of income including rental homes. Until the passage of this section, the Internal Revenue Code favored demolition of older buildings, regardless of their hiatoric or architectural value, for replacement with newer structures. Under the new law, however, preservation will be encouraged in several important ways. The provisions cover any "certified historic structure,"which is defined as depreciable property which is either in the National Register, located within a National Register district and certified by the Secretary of the Interior as contributive to the district, or located within a locally designated district established under a statuCe approved by the Secretary of the Interior. One target of the Tax Reform Act amendments is to deter demolition of historic properties. Section 2124 (b) provides that an owner of a certified historic structure cannot deduct from his income any amounts expended for its demolition or for any loss sustained on account of its demolition. Instead, these amounts must be capitalized and added to the basis of the property, thereby deferring the tax benefit and reducing it. �'or this section any structure located in a historic district is considered to be of historic value unless the Secretary of the Interior has certified, prior to demolition, that the structure is not of significance to the district. Balancing this deterrent to destruction are incentives for the rehabilitation of historic properties. Section 2124 (a) provides that a taxpayer may amortize over a 60-month period any capital expenditure incurred in a certified rehabilitation of a certified historic structure, in lieu of depreciation deductions otherwise allowable. Similarly, section 2124 (c) prohibits use of the accelerated method of depreciation for any property wholly or partly on a site formerly occupied by a certified historic structure that is demolished or substantially altered other than by certified rehabilitation. The owner must instead use less attractive straight line depreciation methods. As an alterngtive, section 2124 (d) allows owners of historic properties to use accelerated methods of depreciation for expenses incurred when they substantially rehabilitate their depreciable properties. There are certain requirements though, that must be met on the extent of invest- ment in rehabilitation. Additional information on the Tax Reform Act, including the Secretary of the Interior's Standards for Evaluating Structures within Historic Districts and the Secretary's Standards for Rehabilitation, may be obtained by writing your State Historic Preservation Officer or the Keeper of the National Register, Office of Archeology and Historic Preservation, National Park Service, U.S. Department of the Interior, 4lashington, D.C. 20240. Questions concerning iederal Income tax consequences and requiremenCS should be addressed to your regional Internal Revenue Service Office. This material was prepared by the National Register of Historic Places, National Park Service, U.S. Department of the Interior, Washington, D.C. 20240, and is for general information purposes only. The Internal Revenue Service, which has respon- sibility for implementing the Tax Reform Act, has not reviewed this material. Before using any of the tax advantages outlined, it is recomonended that a tax lawyer be consulted. � � THE PRaGIiAM The Natfonal Register of HisCoric Places * is the official list of the Nation's cultura2 resources worthy of preservation * makes private property owners eligible to be considered for Federal grants-in- aid for historic preservaCian through State programs * provides protection through comment by the Advisory Council on Historic Preservation on the effect of federally financed, assisted, or licensed under- takings on historic properties, as stated in Section 106 of the National Historic Preservation Act of 1966 and Executive Order 11593. The Historic Sites Act of 1935 placed the Department of the Interior squarely in the field of historic preservatien. This act .gave extensive responsibilities to the Secretary of the Interior to effect a naCional policy of historic preserva- tion and authorized a national survey of sites of exceptional value in United States history. The National Historic Preservation Act of 1966 expanded thia �ndate and called for a broadened program for the preservation of all cultural property Chroughout the Nation. The 1966 act states: The Secretary of the Interior is suthorized to expand and maintain a national register of districts, sites, buildings, structures, and objects significant in American hiatory, architecture, archaeology, and culture, hereinafter referred to as the National Regiater... The role of the Federel Government in preservation acCivities was emphasized on May 13, 1971, with the signing of Executive Order 11593, "Protection and Enhancement of the Cultural Environment," which states that: The Federal Government shall provide leadership in preserving, restoring, and maintaining the historic and cultural envfronment of the Nation,;. Under Section 2(a) of the order the heads of Federal agencies shall: ...with the advice of the Secretary ef the Interior, and in cooperation with the liaison officer for historic preservation for the State or territory imiolved, locaCe,, imrentory, and nominaCe to the Secretary of the Interior all sites, buildings, districts, and objects under their juriadiction or control that appear te qualify for listing in the Natfonal Register of Historic Places. F�deral nomiaations are aubmitted through Federal Re�sresentativea for Executive Order 11593 appointed by the heads of Federal- agencies. All historic areas in the National Park System, together w3th thoae properties eligible for designation as national historic landmarks, are ef national signif- icance and are listed in the National Register, Properties of national, State, or local significance m$y be nominated by the States and the Federal agencies and are placed on the Register by appreval o£ the Secretary of the Interior. The National Historic Preaervation Act is implemented in cooperatien with the State Histeric Preservatien Officers wbo are responsible for administering the National Register program within their jurisdictions. Before properties are nominated fer inclusion in the National Register a continueing atatewide survey of historic, architectural, archaeolegical, and cultural resources is undertaken. Before subadssien to the National Register, all neminatiens must hsve been approved by a State review board whose membership includes profesaienals in the fields of architecture (er architectural history), history, archaeolegy, and other disciplines. If the property meets:'Natienal Register criteria the board recommends it for nomination to the National Register. The nomination is then reviewed bq the State Historic Preservation Officer, signed, and forwarded to the National Park Service. The State Historic Preservation Officer and the State review beard are reaponaible for the preparation and r@view of the State's histeric preservation plan which includea an im�entory and aaalysis of the State's historic reseurces and a pregr,am for their protectien. The National Park Service, acting on behal£ ef the Secretary ef the Interior, reviews the plan and gives approval. In Velume III of the plan (the Annual Preservation Program), each State has an opportunity to update the content of the bastc pYan�(Voltwmes I and II). OVER "The Nation�l Register of HisCoric Places" is published in hard-cover with ., . pertineat informatien abaut each property. The 1972 edirion, together with its 1974 supplement, cnntain descriptions of 7,000 registered properties. A cumulAtive listing of all National Register properties is published each February in the "Federal Register" and additioas to the Natioaal Register are printed the first Tuesday of each month, These listings and the hard-cover edition �re avail� able from the SuperinEendent of. Documeats, U,S. Government Printing Office, Washington, D.C, 20402. � CRITERTA FOR EVALIiATION � The following criteria sre desigt�ed to guide the 5tates, Federal agencies, and the Secretary ef the Interior in evaluating potential entries '(other than areas of the National Park System and national hiatoric landmarks) for the National Register: The qaality of significance in American hiatoacy, architecture, archaeology, and culture is present in districts, aites, buildinga, structures, and objects that posseas integrity of location, design, setting, materials, workmanship, feeling, and association, and: (A) that are associated with events thaC have made a significant contribution to the broad pgtterns ef our history; or � (B) that are Aasociated with the lives of peirsons significant in our past; or (C) that embody the distinctfve characteristics of a type, period, or method of construction, or that represent the work of g master, or that posaess high artistic va�ues, or that represent a significant and distinguish�ble entity whose components may lack individual distinction; or (D) that have yielded, or may be likely to yield, information important in prehistory or history. Ordinsrily, cemeteries, birthplaces, or gravea of historical figures, properties o��n�d by religious institutions or used for religfous parpoaes, atrnctures that have been moved from their original locations, reconstructed historic buildings, properties prim�rily commemoratfve in nature, and properties that have achieved significance within the past 3�0 years shall not b� considered eligible for the PTational Re�ister, liowever, auch properties will qualify if they are integrgl parts of districts that do meet the criteria or if they fall, wi�thin the following categories: �A) a religious property deriving primary s�.gnificance from architectural or Artistic distinction or historical impoxtance; or (B) A building or structure removed from its original location but which is significant primarily for architectural value, or which is the surviving structure most impertantly associated with a historic person or event; or (C) g birthplace c�r .grave of a historical f�.gure of outstanding importance if there is no other appropriate site ar building directly associated with his productive life; or (D) a c�tery which derives its primary significgaee from graves of peraons of transcendent importance, from age, from distinctive design features, or from association with hiatoric events; or _ (E) a recenatructed bui],ding when accurately executed in a suitable emiironment and presented in a dignified manner as part of a restoration ma�ter plan, and when no oCher building or structure with the same associgtion has aurvlved; or (F) a property primarily coffinemorative ia �ntent if design, age, tradition, or symbolic value has im►ested it with its awr� historical significance; or (G) a property achteving significance within the past 50 years if it is of exceptional importance. MATCHING GRANTS-IN-AID FOR AISTORxC PRESERVATION The National Historic Presernation Act of 1966 guthorizes 50 percent matahing grants-in-aid to the 50 3tates of the Union, the District of Coiumbia, the Commonwealth of Puerto Rico., Ch� Virgin Islands, Guam, American Samoa, the Truat Territory of the Pacific Islan,dq, and the National TrusC for Historic Preseivation. Grant funds may be used for the preparation of comprehenaive statewide hiatoric preservatian surveys and plans, and for acquisition and development of propertiea ` liated in the National Register. S�atea and territories �ay tranafer funds to local governments or private organizations and ind3viduals. For acquisition and development projects involving a private Cransferee, the public interest is pro- tected by deed .ea�v�t�. _ assuring maintenance and administration, and public benefit. , 2 ' � Development funds are used tor the protection, rehabilitationr restoration, and reconsCructian of historic properties. Evidence of conformgnce to profesaional standards established by the SecreCary of the Interior mus� be ahown in the form of plans, specificatiens, shop drawings, or other materials submitted by the State to the National Park Service, or by onsite inspections by Division of Grants personnel. Matching grants to the National Trust for Historic Preservation support acquiaitioa, res[oration, maintenance, and administration of its historic propertiea, and a wide variety of educational and technical aasistance activities. THE ADVISORY COUNCIL ON HISTORIC PRESERVATION In the National Historic Preservation Act of 1966, Congress established the Advisory Council on Historic Preaervation to advise the Congress and the President. The Council is composed ef the Secretaries of Interior, Housing and Urban Development, Com�aerce, Treasury, Transportation, and Agriculture; the Attorney General; the Administrator of the General Services Administration; the Chairman of the National Trust for Historic Preservation; the Secretary of the Smithsonian Institution; and 10 nonfederal members appointed by the President. In addition to its ether dutiea, the Council advises and assisCa Federal depart- ments and agencies in discharging their historic preservation responsibilities. To ensure proper consideration of the value of National Register properties in the Federal planning and programming process, Congress gave �he Advisory Council an unusual pewer of review. In Section 106, the act provides Chat: The head of any Federal agency having direct or indirect jurisdiction over a proposed Federal or federally assisted undertaking in any State and the head of any Federal department or independent agency having authority to license any undertaking shall, prior to the approval of the expenditure of any Federal funds on the undertaking or prior to the issuance of any license, as the case may be, take into account the effect of the under- taking on any district, site, building, structure, or ob�ect that is included in the National Register. The head of any such Federal agency shall afford the Advisory Council on Historic Preservation. ..a reasonable opportunity to comment with regard to such undertaking. While Federal agencies are required to obtain the comments of the Council when any Federal, federally assisted, or federally licensed pro3ect affects a National Regieter property, this sectian gives the Advisory Council no veto aver such undertakingsA However, it dees ensure that historical values will be thoroughly considered in Federal pro3ect planning. When conflicts with historical values cannot be avoided, the Advisory Council provides a high-level forum €or asaessing the public interest and recammending courses of action, Under Sections 1(3) and 2(b) of Executive Order 11593 and the Advisory Council's "Procedures for the Protection of Historic and Cultural Property," 36 CFR Part 800, the Council's review authority is extended to properties determined by the Secretary of the Interior to be eligible for National Register listing. In evaluating "effect" within the meaning of Section lOb and the Exec�tive order, the Council is guided by the following criteria: A Federal, federally assisted, or federally licensed undertaking shall be considered to have an effect on a National Register praperty or property eligible for inclusion in the Natiomal Register (districts, sites, buildings, structures, and objects, inaluding their settings) when any conditioA of the undertaking causes or may cause any change, beneficial or adverse, in the quality of the historical, archi�ectural, archaeological, or cultural character that quali£ied the property under the National Register criteria. Generally, adverse effecta occur in conditions which include, but are not linaited te; 1. Destruction ar alteration of a11 or part of a preperty. 2. I�o�a�ioa from, or alteration of, its surrounding environaient. 3. Introduction of visual, audible, or atmospheric elements that sre out of character with th� property and ifis setting. 4. Transfer or sale of a federally owned property without adequate conditions or restrictions regarding preservation, maintenance, or use. 5. Neglect of a property resulting in its deterioration or destructien. Historic Sites Survey and Planning February 1976 3 � �� _HE iAX P.E?ORi�� ACT 0.� 1976 On October 4, 1976, the Tax Reform Act of 1976, the First ma3or revision of the Internal Ret�enue Code since 1969, was signed iato law. Owners of properties listed individually in the National Register or included within National Register historic districts will be particularly interested in section 2124 of the act, "Tax Incentives to Encourage the Preservation of Historic Structures." This sec- tion provides for changes in Federal tax treatment of demolition costs, rehabili- tation expenses, depreciation, and charitable contributions of partial property interests when historic properties are involved. The effect of these changes is to encourage rehabilitation, rather than demolition and replacement, of historic commercial structures, such as office buildings, stores, theaters, apartment build- ings, warehouses, factories, and other properties used for the production of income including rental homes. Until the passage of this section, the Internal Revenue Code favored demolition of older buildin�s, regardless of their histaric or architectural value, for replacement with newer structures. Under the new law, however, preservation will be encouraged in several important ways. The provisions cover any "certified historic structure,"o�hich is defined as depreciable property which is either in the National Register, located within a Nationai Register district and certified by the Secretary of the Interior as contributive to the district, or located within a locally designated district established under a statute approved by the Secretary of the Interior. One target of the Tax Reform Act amendments is to deter demolition o� historic properties. Section 2124 (b) provides that an owner o; a certified historic structure cannot deduct from his income any amounts expended for its demolition or for any loss sustained on account of its demolition. Instead, these amounts must be capitalized and added to the basis of the property, thereby deferring the tax benefit and reducing it. _or this section any structure located in a histaric district is considered to be of historic value unless the Secretary of the Interior has certified, prior to demolition, that the structure is not of significance to the district. � Balancing this deterrent to destruction are incentives for the rehabilitation of historic properties, Section 2124 {a} provides that a taxpayer may amortize over a 60-month period any capital expenditure incurred in a certifie@ rehabilitation of a certified historic struc�ure, in lieu of depreciation deductions otherwise a2lowable. Similarly, section 2124 (c) prohibits use of the accelerated method of depreciation for any property wholly or partly on a site formarly occupied by a certified historic structure that is demolished or substantially altered other than. by certified rehabilitation. The owner must instead use less attractive straight line depreciation methods. As an altern�.tive, section 2124 (d) alZows owners of historic properties to use accelerated methods of degreciation for expenses incurred when they substantially rehabilitate their depreciable properties. There are certain requirements though, that must be met on the extent of invest- ment in rehabilitation. Additional information on the Tax Reform A�t, including the Secretary of the Interior's Standards for Evaluating Structures within Historic Districts and the Secretary`s Standards for Rehabilitation, may be obtained by writing your State Historic Preservation Officer or the Keeper of the National Register, Office of Archeology and Historic Preservation, National Park Service, U.S. Department of the Interior, 4)ashington, D.C. 20240. Questions concerning ,?ederal Income tax consequences and requirements shouZd be addressed to your regional Internal Revenue Service Office. This material was prepared hy the National Register of Historic Places, National - ?ark Service, U.S. Department o£ the Interior, G7ashington, D.C. 20240, and is far general information purposes only. The Internal P,evenue Service, which has respon- - sibility for implementing the Tax Reform Act, has not reviewed this materfal. $efoxe using any of the tax advantages outlined, it is recommended that a tax lawyer be consulted. � . ,_ � THE PRCGTlAM <��,��V� �.1._,r�. The NationaY Register of Historic Places * is the official list o£ the riation's cultural resources worthy of preservation * makes private property owners eligible to be considered for Feaeral grants-in- aid for historic preservatian through State programs * provides protection through co�nent by the Advisory Council on H�storic Preservation on the effect of federally financed, assisted, er licensed under- takings on historic properties, as stated in Section I06 0£ the National Historic Preservation Act of 19b5 and Executive Order I1593, The Historic Sites Act of 1935 placed the Depsrtment of the inter�or squarely in . the field of histaric preservation. This ac� gave extensive responsibilities to the Secretary of the Interior to effect a narional .policy of historic preserva- tion and authorized a national survey of sites of exceptional value in United States history. The National Historic Preservation Act of I966 expanded this mandate and called for a broadened program for the preservata.on of all cultura]. property throughout the Nation. The 1965 act states: The Secretary of the Interior is authorized to expand and maintain a national register of districts, sites, buildings, structures, and objects significant in A.merican history, architecture, archaeology, and culture, hereinafter referred to as the National Register... � - The role of the Federal Government in preservation act:Cvities was einphasized on M�y ].3, 1971, with the signing of Executive Order I1593, "Protect3.on and Enhancement of the Cultural Environ�ent," which states thar: The Federal Government sha13 provide leadership in preserving, restoring, and maintaining the historic and cultural environment of the Nation�:.� Under Section 2(a) of the order the heads of Fe3eral agencies shall: ...with.the advice of the Secretary of the Interior, and in cooperation with the liaison officer for historic preservation for the State or territory involved, locaCe, inventory, and nominate to the Secretary o€ the Interior all siCes, buildi.ags, districts, and objects under their jurisdiction or contrel that appear te qualify for list3ng in the NaCional Register of Historic Places. . Federal nominations are submitted through Federal Representatives for Executive Order 11593 appointed by the heads of Federal agencies, - All historic areas in the National Park System, together with those properties � eligible for designation as national historic landmarks, are af national signif- icance and are listed in the National Register. Properties of national, State, or local aignificance may be nominated by the States and the Federal agencies and are placed on the Register by approval of the Secretary of the Interior. The National Historic Preservation Act is icnplemented �n cooperation with the State Historic Preservation Officers who are responsible for administering the Nat�onal Register program within their �urisdictions. Before properties are nominated for inclusion in the National Register a continueing statewide survey of historic, architectural, archaeological, and cultural resources is undertaken. • Before submission to the National Register, all n�minati�ns must have been approved by a State review boazd whose membershi.p includes professianals in the fields of architecture (or architectural history), history, archaealc+gy, and other disciplines. If the property meets �National Register criteria the board recomruends it for nomination to the National Register, The nomination is then . . reviewed by the State.Historic P'reservation Officer,� signed, and forwarded �o the National Park Service. The State Historic Preservation Officer and the 5tate review board are zesponsible for the preparation and review of the State's historic preseruation plan which includes an inventory and analysis of the State�s historic reseurces and a program for their protection. The National Park SeYVice, acting on behalf of the Secretary ef the Interior, reviews the pZan and gives appraval. In V�lume IIZ of the plan (the Annual. Preservation Program), each State has an opportunity to update the content of the bastc p2an•(Volumea I and II). :� OVER �. "ihe NRtional Register of H3sroric Places" is published in hard-cover with perrfnent informati�n abaut each property. The 1972 edition, together with its 1974 supplement, cantain descriptions of 7,000 registered properties. A cumu2Ative listing of a1Z Nafiional Register properties is published each February in Che "Federal Register" and additions to the National Register are printed the first Tuesday of each month, These listings and the hard-caver editf on wre avai2- able from the Superin�endent of Documents, U.S. Goverrxment Printing dffice, t�'a�shington, D.C, 20402, CRITERYA FOR EVALUATION The following criteria are design�d to guide the States, Federal agencies, and the Secretary ef the Interior in evaluating potential entries �(other than areas of the National Park System and national historic landmarks) for the National Register; � . The quality of signi£icance in American histary, architecture, archaeologp, and culture is present in districts, sites, buiZdings, structures, and objects that possess integrity of location, design, setting, materials, workmanship, feeling, and association, and; (A) that are associated with events that have made � significant contribestion to the broad patterns ef our history; or . - (b) that are �ssociated with the lives of persons significant in our gast; or (C) that embady the distinetive characteristics of a type, period, or method of cor.struction, or that regresent the work of a master, or that possess high RrCistic va�ues, or that represent a significant a�d dfstinguishgble entity whose components may lack individual distinction; or {D) that have yielded, or may be likely to yield, informatf.on is,portant in prehistary or history. Ordin�rily, cemeteries, birthplaces, or graves of historical figures, properties owned by religious institutions or used for xeligious purposes, structures that hAVe been mc+ved fram their original locations, reconstructed historic buildings, � prcperties primarily co�emoxative in nature, and properties that have achieved sigr.ificance �ithin the past 30 years shall not be ,considered eligible for the National Register. However, such praperties will quali£y if they are integral parCs o£ districts that do meet �he criteria or if they fall within the follawing _, categories; , - {A) a religious property d�eriving primary significance from architecCural or Artistic distinction or historical importance; or (B) �. building or structure removed from its orig3nal location but which is significant primarily for architectural value, or which is the surviving structure most i.mpertantly associated with a histozic person ar event; or {C) a birthplace or .grave .of a historical figure of outstanding i�portance if there is no other�Appropriate site or building directly associated with his productive life; or (D) a cemetery which derives its primary significance from graves of persons of transcendent importance, from age, from distinctive design features, or from association with historic events; or _ (E) a recenstructed building when accurately executed in a suitahle erivironment and presented in a dignifiad manner as pazt of a restoratio�n ma$ter plan, and,when no other building or structure wfth the same gssociation.has survived; or , (F) a property primarily coar,memorative in intent if design, age, tradition, or symbolic va2ue. has imrested it with its own historical significance; or (G) a property achieving significance withia the past 50 years if it is of exceptional importance. � MATCHING GRANTS-IN-AID FOR HISTOR�C PRESERVATION The National Historic Preservation Act of 1966 autherizes 5d percent matching grants-in-aid to the 50 States of the Union, the Distriet of Columbia, the � Commonwealth of Puerto Rico, the Virgin Zslands, Guam, American Samoa, ti�e Trust Texritory of the Pacific Islands, and the NationaZ Trust for Historf.c Preservation. - Grant fuads may be used for the preparation of comprehensive statewide hiatoric preservation surveys and plans, and for acquisition and development of progerties � listed in the National Register. S�aCes and territories may transfer funds to � • local governments or private. organizations and individuals. For acquisition aad : development projects involving a private transferee, the public interest is prv- tected by deed .c��. . assuring maiatenance and administration, and public � benefit. � 2 � ' Develop�ent funds are used for the prutection, rehabilitation,. restaration, and reconstruction of historic properties. Evidence of c�nfors.ance to professional standsrds established by the Secretary of the Interior must be shown in the fors of plans, specificaCions, shap drawings, or other materials submi.tted by the State to the National Park Serv�ce, or by ansite inspections by Division of Grants _ personnel. Matching grants to the National Trust for Historic Preservation support acquisition, restoration, maintenance, and administration of its historic properties, and a ' wide variety of educational and technical assistance activities. THE ADVISORY COUNCIL ON HISTORIC FRESERVATION In the National Historic Preservation Act of 1966, CongrESS estabZished the Advisory Council on Hfstoric Presarvation to advise the Congress and the President. Z`he Council is composed ef the Secretaries of Interior, Housing and Urban Development, Coa�uerce, Treasury, Transportation, and Agriculture; the Attoraey General; the Administrator of the General Services Administration; the Chsirman of the National Trust for Historic Preservation; the Secretary of the Smithsonian Institution; and 10 nonfederal members appointed by the President. In addition to its other duties, the Council advises and assists Federai depart- ments and agencies in discharging their historic preservation responsibilities. To ensure proper consideration of the value of National Register properties in the Federal planning and programming process, Congress gave Che Advisory Council an unusual power of review. In Section 106, the act provides that: The he�d of any Federal agency having direct or indirect jurisdiction over a proposed Federal or federally assisted undertaking in any State and the head of any Federal department oz independent agency having authority to license any undertaking shall, prior to the approval of Che expenditure of any Federal funds on the undertaking or prior to the �ssuance of any license, as the casa �ay be, take into account the effect of the under- taking on any district, site, building, structure, ar object that is included in the Natianal Register. fihe head of any such Federal agency sha21 afford the Advisory Council on Historic Preserva�ion...a reasonable opportunity to comment with regard Co such undertaking. While Federal�agencies are required to obtafn the commen�s of the Council when any Federal, federally assisted, or federally licensed prolect affects a National RPgister property, this section gives the Advisory Council no veto over such undertakings, Hao�ever, ifi does ensure that historical values will be thoroughly considered in Federal pro3ecL planning. When conflicts with historical values cannot be avoided, the Advisory Council provides a high-level forum for assessing the public interest and recomnending courses of action. Under Sections 1(3) and 2(b) of Executive Order 11593 and the Advisory Councilts "Procedures for the Protection of Historic and Cultural Property," 36 CFR Part 800, tihe Counci2's review authority is extended to properties determined by the Secretary of the Interior to be eligible for National Register Iisting. In evaluating "effect" within the meaning o� Section 1�6 and Che Exec�tive order, the Council is guided by the following criteria: A Federal, federally assisted, or federally licensed undertaking shall be considered to have an ef£ect on a National Register praperty or property eligible for inclusioa in the National Register (districts, sites, buildings, structures, and ob3ects, including their settings) when any condition of the undertaking causes or may cause any change, benef�cial ar adverse, in the quality of Che historical, architectural, archaeological, or cultural character that qualified the property under Che National Register criterfs. Generally, adverse effects occur in conditions which include, hut are not linaited to: 1. Destruction or alteration of all or part of a praperty. 2. Isolation from, or alterati.on of, its surraunding environment. 3. Introduction of visual, audible, or atmospheric ele�ents that are ouC of character with the property and its setting. � 4. Transfer or sale of a federally owned proparty wirhout adequate conditions or restrictions regarding preservation, maintenance, or use. - . 5. Neglect of a pxoperty xesulting in its deterioration or destruction. Historic Sites Survay and Planning � February 1976 3 ;