Congratulations RANHDI Friend of the Elmwood Historic District!

On Thursday, September 20, 2012 , the State Board for Historic Preservation voted unanimously to recommend the addition of the Elmwood Historic District (West) to the State and National Registers of Historic Places during its meeting at Philipse Manor Hall State Historic Site, Yonkers.

State Historic Preservation Office National Register Unit representative Daniel McEneny made a presentation that was summarized as this largely intact…

“…primarily residential district of 1,600 properties is a product of the first street-car suburbanization of the city during its golden age following the Civil War and boasts the architecture and streetscapes that illustrate Buffalo’s premier residential neighborhood at the height of the city’s prominence as the 8th most populous city in America.”

You can read the entire nomination here.

Now for some background on our 33 month odyssey…

Alma and I started this quest in January, 2010 knowing what needed to be done but not knowing how we would ever get it done alone.

This is when Providence stepped in, sending the Rev. Philip Dougharty, rector of St. Johns-Grace Episcopal Church, and Wardens Ann Dutton and Dave Smith, and Kenneth Rogers, a neighbor of then-Assembly member Sam Hoyt, state historic tax credit author. They commissioned a Community Council of 20 that led to a coalition of more than 100 neighbors and friends who initiated, managed, funded, and accomplished this historic district. Preservation Buffalo Niagara was our National Register Nomination Project Partner. Major funders included the Preservation League of New York State, Council Members Michael LoCurto and David Rivera, the Baird Foundation, the D-B Trust, Kenneth A. and Kathleen C. Rogers, the Magavern Pool and you!

Thank you each and all!

We had six Clinton Brown Company professionals working on this for nearly two years under the leadership of Architectural Historian Jennifer Walkowski and Project Manager Alma Brown. District resident Cynthia Van Ness of the Buffalo and Erie County Historical Society was a great help, finding some historic resources that had lain hidden for a century, and Lidia Invernizzi combed the archives of the Buffalo and Erie County Public Library.

The Buffalo News, September 21, 2012.

Our initiative would not have been so successful without the good work and strong support throughout of SHPO staff members Daniel McEneny, Kathleen LaFrank, Mark Peckham, and Elizabeth Martin. Also, with their help, a couple of former opponents who emerged in the last month became great supporters. In the end, only thirteen property owners filed objections to the nomination, meaning an approval rate of better than 99% among property owners.

Elmwood Historic District (West) elected representatives LoCurto, Rivera, Assembly Member Sean Ryan, State Senator Mark Grisanti, State Senator Tim Kennedy supported the RANHDI. Thank you Mayor Byron Brown for your appointment of district resident Gwen Howard to the Community Council.  Every major Elmwood district institution supported our efforts, thanks to the leadership of the RANHDI Community Council.

Today, dozens of construction workers are working on state tax credit assisted historic home rehabilitation projects in the Elmwood Historic District (West), many more than last year. John Bonafide and Sloan Bullough of the SHPO have helped make this happen. We have put people to work!

Next year, our more than 1,600 property owners who created upstate New York’s largest historic district will be a resource in advocating for the extension and expansion of the state historic tax credit program.

In the future, our unprecedented, self-initiated, largely self-funded, and community-led do-it-yourself Elmwood Historic District (West) historic preservation initiative may be an inspiring model for similar historic preservation successes in other neighborhoods for many years to come.

Well done and thank you each and all!

Best Wishes, Clint

Clinton E. Brown, FAIA
President & Principal
Clinton Brown Company Architecture, pc
The Market Arcade, 617 Main Street, Suite M303, Buffalo, NY 

August 18, 2012
Mr. John Kolaga, President
Ms. Carly Battin, Executive Director
Elmwood Village Association

Hi John and Carly,

Thank you for getting back to me with the response of the EVA to our initiative. While your position is better than direct opposition it is still worrisome and I will speak against any delays at the public meetings on Monday and Tuesday. For many of us the last two years have been spent educating the neighborhood, sending out letters, having meetings, reaching out to community groups and block clubs, talking to people at the Bidwell Market, and trying to make contact with the EVA. We have hundreds of letters and cards of support, the support of our political representatives, and the investment of thousands of dollars from property owners behind the initiative. A delay of even a few months increases the chances that a few misinformed individuals will be able to stir up unsubstantiated fears about this project.

In your letter you state the following: “The application for this historic designation originally came from a group that called itself RANDHI – the Richmond Ashland National Register Historic District Initiative. As its name suggests, the stated intention of this group was to establish an historic district for the largely residential area spanning Richmond, Norwood, and Ashland Avenues. In late May 2012, the Elmwood Village Association was made aware that the boundaries of the district had expanded to include the west side of Elmwood –a largely commercial street. Moreover, the application for historic status referenced the area east of Elmwood to Delaware Avenue –termed ‘Elmwood East’ – as a potential additional historic district. In all, the area under consideration for historic status nearly tripled in size without public notice. The effect this designation will have on residents and business owners is unclear at this point.”

Let me correct this paragraph on a point-by-point basis:

1. The application to the State comes from Preservation Buffalo Niagara based on a request from the RANHDI Community Council (which I chair). The Council raised the money for the consultant (Clinton Brown Company Architecture) to put together and submit the application.
2. We never shifted our boundaries or concentrated on the “largely residential area” west of Elmwood. The boundaries were never expanded. The boundaries are and have been based on history and existing census tracts, which happen to bisect Elmwood Avenue. There has never been a map that we have produced or shared that did not have Elmwood as the eastern boundary. Every verbal description has stated that Elmwood is the eastern boundary. The NYS tax credit is only relevant to census tracts below the median income statewide so we had to pursue in this application the census tracts that were relevant to the tax credits. This has been the case since we began the initiative two years ago.
3. While the Elmwood Historic District (East) is eligible for designation there is nobody to pursue such designation so it will sit there. The fact that it was part of the overall application is related to a shared history and geography, but eligibility will not change anyone’s property options, nor will it affect the State Historic Preservation Office‘s (the SHPO) review of publicly-funded work on properties on the east side of Elmwood. The area in review for State and Federal designation remains the same Elmwood Historic District (West). There is no tripling in size.

The businesses and property owners on Elmwood Avenue have to understand only two things:

1. Under the Main Street grant, any Elmwood business or homeowner applying for that public grant funding will go through the SHPO review process. The historic designation (National Register designation or eligible) does not matter in this case. The SHPO has to determine if the specific building is eligible or not. Even if it is not an eligible building (e.g. not over 50 years old, a storefront was added, other non-contributing) the SHPO will provide a consultation on the alternatives and appropriate treatments if the proposed project goes against the nature of the streets, buildings and local environment.
2. In the Historic District or the eligible district, or the Main Street funding district, if a business decides not to use State or Federal funding and/or get the State and Federal tax credit (opt out – pay for everything themselves) they will not have to submit an application to the SHPO for their work.

There are no new consequences of this project to property owners on Elmwood since they fall under the EVA-sponsored Main Street grant.

It is the homeowners like myself and my neighbors that have the consequences in this case. We’re the ones with everything to lose if this is blocked. There are contractors of all types working in the Elmwood Historic District this summer that would not have been hired if it weren’t for this law. We have over two dozen households that have applied for and received tentative approvals for significant work on their homes; if this does not go through it will cost them many thousands of dollars that they were counting on for their project budgets with work underway.

Personally for me, if this project does not go through it will cost me approximately $16,000 out of my pocket. And that does not count the money (and time) contributed to this initiative to see it through.

It is in the best interests of our community and neighborhood to see this through. It is in the best interests of the EVA to educate the business owners that this will not affect them in the least, that it has great benefits for their shopping district, and that it will affect their residential neighbors – the people who are their customers.

As a long-time member of the EVA I am asking that you reconsider your position before Monday evening so that we do not have to be at odds.

Kenneth A Rogers, Chair
www.kennetharogers.com

Email from Carly Battin of the Elmwood Village Association requesting a Three Month Delay in certifying the Elmwood Historic District (West)

August 17, 2012
Dear Neighbor,

There is a proposal before the New York State Historic Preservation Office (SHPO) to list an area termed ‘Elmwood West’ as a State and National Historic District. ‘Elmwood West’ is roughly defined as the west side of Elmwood Avenue to the west side of Richmond Avenue, bordered by Symphony Circle/Summer Street on its south side and Forest Avenue to the north.

The application for this historic designation originally came from a group that called itself RANDHI – the Richmond Ashland National Register Historic District Initiative. As its name suggests, the stated intention of this group was to establish an historic district for the largely residential area spanning Richmond, Norwood, and Ashland Avenues. In late May 2012, the Elmwood Village Association was made aware that the boundaries of the district had expanded to include the west side of Elmwood –a largely commercial street. Moreover, the application for historic status referenced the area east of Elmwood to Delaware Avenue –termed ‘Elmwood East’ – as a potential additional historic district. In all, the area under consideration for historic status nearly tripled in size without public notice. The effect this designation will have on residents and business owners is unclear at this point.

Most property owners in the proposed ‘Elmwood West’ district received a letter in late July notifying them that the state will vote to approve the historic district designation on September 20th, 2012. The State Historic Preservation Office will hold a public meeting on the issue on August 21st at Pilgrim-St. Luke’s United Church of Christ, 335 Richmond Avenue, at 7:00 p.m. We have been told that the only way that the designation will not be approved is if 51% of property owners register their objections in individual, notarized letters before September 20th.

The Elmwood Village Association has serious concerns about the manner in which property owners in the Elmwood Village have been notified about this initiative and how quickly this decision will be made. Additionally, we are concerned about how this historic district designation may affect the Elmwood Village Design Standards and existing City Code to inhibit positive economic growth and new development in the Elmwood Village.

For these reasons, we plan to urge SHPO on August 21st, 2012 to delay its consideration of historic district designation for Elmwood West for at least three (3) months to give affected residents and businesses time to become more educated as to how the designation would affect them and to support or oppose it. We hope you will also attend the public meeting on August 21st to ask SHPO to delay its decision or do so by letter to SHPO before September 20th, 2012 at the following address:

Historic Preservation Field Services Bureau
New York State Office of Parks, Recreation, & Historic Preservation
Historic Preservation Field Services Bureau
Peebles Island, P.O. Box 189, Waterford, NY 12188-0189

Thank you for your consideration,

Carly Battin, Executive Director
The Elmwood Village Association

1. Under the NY Main Street grant program, the building alterations proposed by an Elmwood building owner will be reviewed by the NYS Office of Parks, Recreation and Historic Preservation (OPRHP), State Historic Preservation Office (SHPO). The historic designation (National Register or not) does not matter in this case. The SHPO has to determine if the building is eligible or not. Even if it is not an eligible building (e.g. not over 50 years old, a storefront was added, other non-contributing), SHPO will provide a consultation on the alternatives and appropriate treatments if the proposed project goes against the nature of the streets, buildings and local environment.

2. In the Historic District or the eligible district, or the Main Street funding district, if a business decides not to use State or Federal funding and/or get the State tax credit (opt out – pay for everything themselves) they will not have to submit an application to OPRHP for their work. There is therefore no impact.

(More FAQs…)

(Contact us anytime with your questions…)

An informational session for homeowners within the Elmwood Historic District (West) will take place on August 21, 2012 at Pilgrim-St. Luke’s United Church of Christ at 335 Richmond Avenue, 7-8:30pm.

You are invited to attend a community meeting to discuss the proposal to place the Elmwood Historic District (West) on the National Register of Historic Places.

Representatives of the NYS Office of Parks, Recreation and Historic Preservation (OPRHP) State Historic Preservation Office (SHPO), the City of Buffalo Preservation Board and Preservation Buffalo Niagara will be present to explain the National Register of Historic Places nomination process and to answer your questions about the Elmwood Historic District (West) nomination. The draft nomination for the National Register Historic District was prepared by historian Jennifer Walkowski of Clinton Brown Company Architecture.

Properties listed on the National Register qualify for income tax-credits and other financial incentives. The Federal Historic Preservation Commercial Tax Credit and the NYS Historic Commercial Tax Credit programs can be accessed for income tax credits of 40% of qualified rehabilitation expenditures. The NYS Historic Residential Properties Tax Credit Program provides a state income tax credit of 20% of qualified rehabilitation costs for owner-occupied historic houses, up to a credit value of $50,000. These programs require that the building be individually listed in the State or National Register of Historic Places, or in a listed historic district. The building must also be located in a qualifying census tract, and at least $5,000 must be spent on the project by a homeowner or more than the building’s basis by a commercial property owner.

Who Should Attend
Property owners, realtors, contractors, business and community leaders, and anyone who want to learn about new opportunities for community reinvestment. If you have questions about the program or want to find out if your home or business is eligible, visit http://nysparks.state.ny.us/shpo/tax-credit-programs.

When & Where
Tuesday, August 21, 2012 – 7pm to 8:30pm
Pilgrim St. Luke’s United Church of Christ
335 Richmond Avenue, Buffalo, NY 14222

Contact
For more information contact Clinton Brown Company Architecture at 716-852-2020 or Preservation Buffalo Niagara at 716-852-3300.

There is also a meeting scheduled for property owners within the potential Elmwood Historic District (East) are invited to attend an information meeting on August 20, 2012 at the Buffalo & Erie County Historical Society, 7:00pm to 8:30pm. Please see map here. Contact Clinton Brown Company or Preservation Buffalo Niagara for more information.

Save 20% of your home improvement costs for your historic home in the Elmwood Historic District (West). It encompasses both sides of Richmond Avenueeast to Elmwood Avenue, and Forest Avenue south to Summer Street.

FREE TAX CREDIT WORKSHOP FOR HISTORIC HOMEOWNERS
Thursday, May 31, 2012 | 5-6pm and 7-8pm
St. John’s-Grace Church | 51 Colonial Circle, Buffalo, NY 14222

Learn more at one or both of two free workshops sponsored by the Richmond Ashland National Register Historic District Initiative and St.John’s-Grace Episcopal Church on Colonial Circle.

Expert information to help you successfully apply for the tax credits will be presented by Darren Dowdell, MBA of The Left Brain Accounting and Clinton Brown, FAIA of Clinton Brown Company Architecture.

Please RSVP here on Facebook and direct any questions to ranhdi@gmail.com or 716-852-2020.

Community Council Meeting #13 – Meeting Notes
Tuesday, April 10, 2012, St. John’s-Grace Church,51 Colonial Circle

Welcome/introductions                                                               7:00 p.m.

PART 1: OPERATIONS

Project Progress Update
Funding Update:
Ken reported Preservation Buffalo Niagara (PBN) has contracted with CBCA for National Register nomination services. Funding is PreserveNY ($7,500), Common Council members LoCurto ($5,000) and Rivera ($3,000), Baird Foundation ($5,000), Ken’s offer of a $4,500 no-interest loan, only if needed and D-B Trust ($5,000), which Ken and Rev. Dougharty had contacted last summer. PBN has declined to apply on our behalf to the Oishei Foundation for funding. Alma will complete an application from St. John’s Grace Church. Sen. Grisanti, Assembly Member Ryan and Sen. Kennedy will be asked for funding too.  We will call on Sen. Kennedy to welcome him to RANHDI.

Project Work and Schedule:
Alma reported field work and resources descriptions completed: 2,244 buildings and objects surveyed, with 1,971 deemed “contributing” to the character of the district. More than 1,700 owners. CBCA Architectural Historian Jennifer Walkowski is finalizing initial phase of research, beginning writing. RANHDI residents Cynthia VanNessat the Historical Society and realtor and volunteer Lidia Invernizzi at the Library have greatly helped.

The name is Elmwood Historic District (West). That has been its historical name during its development between the Civil War and World War II. No one has researched before how this area of the city came to be. It is a a fascinating story that will be told at the minimum for the nomination and also deserves further telling over time. CBCA’s Meagan Baco is producing maps with assistance from the State Historic Preservation Office (SHPO).

We are on schedule for late May draft submission to SHPO, which will recommend the listing of the district to the State Register of Historic Places by the State Board for Historic Preservation at its September meeting.  That Board’s positive action will qualify historic homeowners for the state tax credit. As is the normal process, the SHPO will hold a public meeting to hear comments, likely in late July. They will notify all property owners by letter of the proposed district’s coming before the Board, and will ask for comments.  The nomination will then go to the National Park Service for listing in the National Register, likely in 2013.

Political/Business:
Ken reported Elmwood Village Association has not changed its stance on RANHDI.  They have a search underway for a new Executive Director. Buffalo Olmsted Parks Conservancy is very supportive.

Clint reported legislation is being drafted to extend the state tax credit program to 2019. He will recommend that all census tracts in the City of Buffalo be declared eligible. Tony reported that Nadine Marreo is the new City Hall historic preservation compliance person.

Ken stated that it is time to meet again with State Senator Grisanti. Tony reminded the group that Sen. Kennedy now represents some of RANHDI.Almareported that Sean Ryan remains interested in helping with a community meeting (see above).

Elmwood Bidwell Farmers Market:
RANHDI can have one Saturday each month. Signed up are May 26- Alma Brown, June 23 available, July 28 – Connie Gerbush, August 25 – Ken Rogers, September 22 – available, and October 27 – available. These are an opportunity to help people learn about and access the tax credit program.

Finances:
The account balance is about $650. The account is dormant for now.

PART 2: ISSUES                                                                                                             7:45 p.m.

Issues #1 – Community Sponsorships:
Ken reported that St. John’s-Grace Church has renewed its commitment to RANHDI for another year. This is greatly appreciated by all, as has been the Church’s leadership and allowing themselves to be our home.

ISSUE #2 – Tax Credit Workshop for Homeowners:  
Alma is working with Assembly Member Ryan, who is very interested in being a sponsor, on presenting with Darren Dowdell as host, a tax credit access workshop. The event will likely take place on a  Thursday evening in late May.

PART 3: NEXT STEPS AND FOLLOW-THROUGH

Richmond Avenue Street Lights:
Tony reported that the City bid the project to upgrade streetlights to an “Olmsted” fixture betweenSymphony CircletoFerry Circle.

Street Trees:
Ken reported on communications with city forester Andy Raab who has a plan for improving the city’s street trees over time.

The Community council will meet bi-monthly unless otherwise necessary.
NEXT MEETING: Tuesday, June 12, 2012, 7:00 PM at St. John’s-Grace Church

ADJOURN                                                                                                                          8:15 p.m.

The National Register nomination of our neighborhood, known as the Elmwood Historic District (West) is moving forward significantly! Please attend a community meeting for the latest information – an update on the funding and project progress and planning a workshop to assist homeowners in applying for the tax credits we have been working to bring home.

RANHDI Spring Community Meeting
Tuesday, April 10, 2012 – 7-8:30pm
St. John’s-Grace Episcopal Church
51 Colonial Circle, Lower Room

Email ranhdi@gmail.com, as always, with any questions!

Thank you for you continued support.

- Ken Rogers, Community Council

One thing I always stress to members of local preservation commissions is that reviewing Certificate of Appropriateness applications is just one part of their job. Local preservation commissions should also serve as a resource on historic preservation information for their community, providing information about the benefits, how-to’s, and local processes of historic preservation. This task can be done through workshops, publications, articles in a local newspaper or newsletter, or online through a link on their municipality’s website. While some of those are “active” projects that may require an extra time commitment on the part of a commission member or entail the hiring of a consultant or project manager, there are several things that can be done as part of your regular working that can serve as both information and potential benefit to a property owner in your local historic districts.

One such thing would be to promote state and federal tax credit programs either available or potentially available to the applicants who come before your board. One such credit is The New York State Historic Homeowner Tax Credit Program. This program is administered by the State Historic Preservation Office (SHPO), and is available to the owner of a “Qualified Historic Home” (more on that definition later).

Background on the Credit

At the time of the 2000 United States Census, New York State had the highest number of pre-1950 dwelling units in the country – a total of 3.3 million, which made up 43% of all existing dwelling units in the state. This number, which has not shifted significantly since that census, includes single family homes, multi-family buildings, apartment buildings, and cooperatives. Fifty percent of these units are in urban areas, which in New York State means two things: first, that they are in our historic cities, representing the architectural, social, and economic history of the Empire State, and; second, that being located in urban areas, they may also be located in concentrated areas of economic stress and disinvestment. Many of these urban areas are looking to spur reinvestment in their historic neighborhoods.

Also, New York State is a state with large rural areas, and these have villages and hamlets as their historic and traditional centers of commerce, social life, and
concentrated housing. Many of these rural areas have seen a decline in agricultural  use, and a loss of population. However, if they are within commuting distance from a larger urban population, they may be looking to attract people who are looking for a “small- town” living atmosphere, and many of these people may be interested in investing in a historic house. Some communities may also be seeing investment from “weekenders”, and others yet may be simply looking to encourage investment from existing residents.

A federal rehabilitation credit for commercial properties (income producing)  has been in place since the late 1970’s and has a solid track record of attracting
significant investment into historic buildings. This investment into historic commercial, office, and rental buildings might not have been made without such an incentive, and it has made a difference on historic main streets and other commercial areas. However, no such credit currently exists at the federal level for owner occupied historic homes, and that has been a sore spot for many years.

To address that oversight several states have, over the past decade, enacted credits available for owners of historic homes and as a result have seen significant levels of investment and rehabilitation in historic neighborhoods. Looking to these existing examples across the United States, New York State first enacted a Historic Homeowner’s Tax Credit in 2006. Seen as a promising but not perfect bill, it was refined in 2009 creating the Homeowner’s Tax Credit program that became effective January 1, 2010.

As currently enacted (bill references A.9023-Hoyt/S.6056-Valesky), the New York State Homeowner’s Tax Credit provides a credit against state income taxes owed based on 20% of the cost of the rehabilitation. This credit is not “as of right”, but asyou would expect, has qualifications and rules governing it usage.

Location, Location, Location

First, let’s break down what it means to be a “Qualified Historic Home”, noted as a program requirement in the second paragraph above. As defined in the act that created the credit, this term means an owner-occupied residential structure (including condominiums and co-ops) that:

1. Is listed on the State or National Register of Historic Places (NR) either individually or as a contributing building in a historic district; AND
2. Is located in a Federal Census Tract that is at 100% or below the State Family Median Income level,

What does all this mean?

First, let’s look at “Listed on the State or National Register of Historic Places (NR) either individually or as a contributing building in a historic district.” The Winter 2009-2010 Landmarker (Issue 14) discussed National and State Register listing and what those designations mean vs. local designation. You should be aware of the National and State Register listed districts and buildings in your community. If you don’t, it is okay; the SHPO can help you get that information.

Next, there’s “Located in a Federal Census Tract that is at 100% or below the State Family Median Income level. This language can be a bit of a mystery to those not familiar with how government uses the United States Census. Federal and State governments typically use the information gathered during censuses to identify economic and social demographics within states, counties, towns, cities, and villages.

In essence, the Homeowner Tax Credit was created to assist owners of houses located within economically “distressed” neighborhoods, and the defined census tracts and “QCT”s are simply a way to geographically identify those areas that could best benefit from using the credit.

The State Historic Preservation Office website (http://nysparks.com/shpo/) has an “Online Tools” section that includes a GIS (Geographic Information System) link that has this information as one of the available “layers”. If you are familiar with GIS, you can use this tool to identify what areas of your community have what designation.

Who can apply for the credit?

The applicant must be:

1. A New York State taxpayer.
2. The owner of a “qualified historic home” (as previously defined), OR
3. The purchaser of a “qualified historic home.”

The first qualifier for who can take the credit is pretty obvious, since as the credit is taken against New York State income taxes, there must first be New York State taxes owed. The meaning of “Qualified” historic home is discussed in the section above, and if the property meets the definition, then its owner is eligible to apply for the credit. Note that the owner must have whole or part ownership, and that he or she must reside in the house during the taxable year in which the credit is allowed.

The third is a bit more complicated. Of course, those rehabilitating a home they
already own, or purchasing a home and then rehabbing it are eligible for the
credit, but there is also another way to access the credit. If the taxpayer is the first buyer of a qualified historic home after it has been rehabilitated by the
seller and the project was certified as meeting the established requirements, then they may be eligible to claim the credit. The purchase must occur within five years of the certification of completed work and the seller must not have already taken the tax credit.

The above simply means that someone who has rehabilitated a house under the Homeowner Credit program, applied for and received approval to take the credit, instead of claiming it themselves, sells the house to a buyer with the credit, passing it through to the new owner. The credit can only be passed through to a purchaser once, to the “first buyer” after the approved rehabilitation, and not passed through several sales.

The project must:

1. Have qualifying rehabilitation costs that exceed $5000
2. Spend at least 5% of the total on exterior work.
3. Receive preliminary approval from SHPO staff.
4. Be completed after January 1, 2010. The program ends on December 31, 2014.

The program requires $5,000 be spent on the rehabilitation. Typical work that
qualifies for the credit includes repairs to walls, exterior masonry, wall finishes (interior finishes such as plaster or other such surfaces and exterior finishes such as clapboard, brick, stucco, etc.), floors, ceilings, windows, doors, chimneys, stairs (interior and exterior), and roofs. Components of central air conditioning or heating systems, plumbing and plumbing fixtures, electrical wiring and lighting fixtures, elevators, sprinkler systems, fire escapes and other components related to the operation or maintenance of the building. This list is not exhaustive; the last page of the homeowner credit application has a full list work items. Please note that projects such as landscaping, fencing, additions or other work outside the historic building generally do not qualify.

At least 5% of the project cost has to be spent at the building’s exterior, as this credit is the state “underwriting” work at a private residence, and as such the public should receive a benefit from the project. Asking that a part of the work be at the exterior ensures that rehabilitation work at a property also acts as an improvement to the immediate neighborhood, the streetscape, and by larger association, the entire municipality and state as well. Like most rehabilitation projects administered by the SHPO, the work must meet the Secretary of the Interior’s Standards for Rehabilitation. Many commissions use the Standards as the guide for their review responsibilities, so you may be familiar with them. SHPO staff review all work proposed (i.e. BEFORE work) at the project and help property owners determine the best approaches to rehabilitation objectives. This may require some “back and forth” between the property owner and the staff person to “finetune” the application and have it hew
more closely to the Standards.

Everyone loves a refund!

One aspect of the New York State Homeowners Tax Credit program that is unique to it is that there is the possibility of receiving a refund on any unused or unusable portion. If the allowable credit (again, based on 20% of the cost of the allowable work) exceeds your state income tax for the year and your adjusted gross income is under $60,000, the excess will be treated as an overpayment of tax to be credited or refunded. You can either choose for the credit to applied to future returns or that the remaining credit balance be treated as a tax refund, returned to you.

What can you do to promote the credit?

As a member of a historic preservation commission, you are in a unique position to educate your community about this credit. Staff at the SHPO will be glad to work with you and your commission to provide information about those areas of your community that can already use the credit so that you can get the word out.

Also, we are ready to work with your commission to find areas of your community that may already be identified as eligible by economic measures, but not yet listed on the National Register. This has already happened in several places across New York State. Several community and municipal efforts have nominated and listed a neighborhood or neighborhoods on the National Register as historic districts, allowing property owners access to the Homeowner’s credit.