Federal and State historic rehabilitation tax incentives are available for any qualified project that the Secretary of the Interior designates as a certified rehabilitation of a certified historic structure. To qualify, property owners must complete the appropriate Historic Preservation Certification Applications. Using both State and Federal credits, credits equaling 45% of rehabilitation costs can be achieved. These credits can in turn be sold generating money used for upfront costs of the project.

We specialize in helping developers and architects navigate the Secretary of the Interior’s Standards for Rehabilitation, as well as the needs of the certifying agencies.

The National Register of Historic Places is a list of places with historic significance in American history, architecture, archeology, engineering, and culture on a national, state, or local level. Places may be a district, site, building, structure, or object. Established in 1935 by an Act of Congress, partially rejuvenated in 1960, and expanded by the National Historic Preservation Act of 1966, this list is maintained by the National Park Service.

Our firm specializes in National Register nominations that are a prerequisite for a certified rehabilitation for tax incentives.

A historic structure report provides documentary, graphic, and physical information about a property’s history, and existing condition. Recognized by the National Park Service, State Historic Preservation Offices, other Federal, and Private agencies as an effective part of preservation planning, a historic structure report also addresses management for the use / re-use of the property. Historic Structure Reports may be necessary for Section 106 mitigation, demolition of historic structures, or use of Federal funds for a project involving historic resources.

Ray, Ellis & LaBrie has worked with numerous Section 106 review participants and prepared PAR packages for housing authorities throughout the State of Georgia, as well as for private development groups who are subject to Section 106 review.

Section 106 refers to Section 106 of the National Historic Preservation Act (NHPA) and requires Federal agencies to consider the effects of Federally funded projects on historic properties and gives the Advisory Council on Historic Preservation (ACHP) an opportunity to comment on such projects prior to the expenditure of any Federal funds. When an adverse effect to historic properties cannot be avoided, the Section 106 participants, including the federal agencies, consulting parties, the Advisory Council on Historic Preservation, and the public, identify measures to mitigate the adverse effect. The idea behind mitigation is to balance the loss (or diminishment) of the historic resource(s) through some public benefit.

Standard mitigation strategies for historic properties with state and local levels of significance include a Permanent Archival Record (PAR): photographic documentation for the historic resource(s) which uses the Georgia State Historic Preservation Office’s Guidelines for Establishing a PAR.