THE WASHINGTON STATE
DEPARTMENT OF ARCHAEOLOGY &
HISTORIC PRESERVATION
Greg Griffith, Deputy State Historic Preservation Officer D epar tment of A rc haeology & Hi storic Preser vation
Historic Preservation is Economic Development:
An Overview of DAHP’s Programs and Partnerships
“Preservation is about deciding what’s
important, figuring out how to protect it, and
passing along an appreciation for what was
saved to the next generation. Preservation is
hands on”
National Park Service website: www.nps.gov/history/preservation.htm
To Preserve and Protect the
Cultural Resources of
Washington State for Future
Generations
DAHP’S MISSION
Administers the National Register,
Washington Heritage Register & Heritage
Barn Register
Certified Local Government (CLG) program
Reviews & comments on projects that may
affect historic properties (Section 106, SEPA,
EXO 0505)
Tax incentives
State Historic Preservation Plan
And more!
NATIONAL & WASHINGTON HERITAGE REGISTERS
DAHP PROGRAMS
• 1,277 listings on the National
Register of Historic Places statewide.
• 200 National Register Historic district
listings.
• 403 listings on the Washington
Heritage Register of Historic Places statewide.
• 23 National Historic Landmark
listings.
The Certified Local Government Program (CLG) is a Partnership between the Department of Archaeology and Historic Preservation and the National Park Service and local governments with preservation programs.
NHPA (National Historic Preservation Act) of 1966 was
amended to include the CLG program in 1980.
It says that your local government has an approved
HP program.
Locally designated properties become eligible for Special Tax Valuation.
Your community becomes a partner in the national/state
historic preservation program.
Access to technical assistance by the Department of Archaeology and Historic Preservation.
Grant funds available only for CLGs.
Participation in the nomination of local properties to the National Register of Historic Places.
WHY BECOME A CLG? WHAT ARE THE
BENEFITS?
Maintain an active commission that meets at
least 4 times per year (monthly is the norm).
Abide by all preservation laws at the Federal,
State and Local levels.
Get training! DAHP can help with this.
Begin or continue survey and inventory
work.
Administer the incentives (Special Tax
Valuation).
List properties on the Local Register of
Historic Places.
CLG Grants may be used for:
Education
Brochures, web sites, videos, classroom curriculum,
workshops, training, presentations
Planning
Historic preservation plans, historic structures reports,
rehabilitation plans, interpretation plans, etc.
Survey/Inventory
Documenting historic properties in local jurisdictions,
creating electronic databases, updating inventory forms
Nominations
Write nomination to the National Register of Historic
Places, amend/update old nominations
CLG GRANTS
FEDERAL INVESTMENT TAX CREDITS
Example: For $1,000,000 in rehab
expenditures a $200,000 credit can be taken.
20% Federal Tax Credit on Qualified
Rehabilitation Expenditures
Federal Investment Tax Credit – eligibility
• Property must be individually LISTED on National Register of Historic Places or be certified as a contributing property in a National Register listed Historic District
• Rehabilitation must meet the Secretary of the
Interior’s Standards for Rehabilitation
• The project must be SUBSTANTIAL; i.e. >$5,000 or exceed the IRS definition of the adjusted basis of the building
• Property must be INCOME PRODUCING, including business, rental residential, industrial, etc
• Cannot be a non-profit or government entity unless a private entity is established (limited partnership, LLC, etc)
FINANCIAL INCENTIVE$
Since 1978 when the program began:
260 projects statewide
$974 million Total Rehab
Expend.
120 Seattle projects for
$632 million Total Rehab
Expend.
Federal Investment Tax Credit
Since 1976 when the program began:
57,783 jobs created in 2012
$5.33 Billion in 2012
(approved)
1.42 million buildings NR listed
20% income producing (284,000)
Federal Investment Tax Credit
Since 1976 when the program began:
38,700 projects nationwide
$66 Billion Total Rehab Expend.
*$106.1 Billion
(adjusted for inflation)
~1,100 projects / year
~$3 billion / year
(adjusted for inflation)
Federal Investment Tax Credit
Nationwide
SPECIAL TAX VALUATION
FO R H I S TO R I C P R O P E R T I E S Enabling legislation passed in 1985
Local government implements the law through ordinance
Local government determines which property types are eligible
Can be used for a substantial rehabilitation (25% of structure value) for either residential or commercial property
24 month period prior to application
Amount of rehab subtracted from property value for a period of ten
SPECIAL VALUATION: WHAT IS IT?
Special Valuation is the revision of the
assessed value of a historic property which subtracts, for up to ten years, such rehabilitation costs as are approved by a local
review board.
before Coleman Automotive, Seattle after
SPECIAL VALUATION: WHAT IS IT?
Example:
• Property is assessed pre-rehab at $200,000
• Owner invests $50,000 in “qualified rehabilitation expenditures”
(must be at least 25% of assessed value prior to rehab) according to preservation standards
• Property is re-assessed after renovation at $250,000, a 25% increase in property value
• Special Valuation is the re-assessed value of $250,000 minus
qualified rehab expenditures of $50,000. $250,000 - $50,000 =
$200,000
Result:
Property taxes will not reflect substantial improvements made to
Department of Archaeology & Historic Preservation Washington Trust for Historic Preservation
113 communities are part of the
Washington Main Street Network
32 Washington Main Street Communities 81 Affiliate Communities
For every $1 the state invests in the Washington State Main Street Program ($160,000), an additional $144 in private investment is generated in the 32 Washington State Main
30 Washington Main Street Communities: 2014 Statistics
• 350 new businesses • 1,305 new jobs
• $23,051,707 in private investment
(storefront & building rehabilitation; lighting; signage; interior work)
• $18,543,809 in public improvement investment
0 200 400 600 800 1,000 1,200 1,400
Washington State Main Street Program Statistics
New Businesses and New Jobs
2012 2013 2014 2012 2013 2014
New Businesses New Jobs
Main Street Tax Credit Incentive Program
•
The business gets a tax credit for 75% of their donation the following year.• The business may be eligible for a deduction on their Federal taxes in the year the donation is made.
• Eligible community organizations can receive donations totaling up to $133,333.33 per calendar year.
• Businesses can donate up to $250,000.
• The program for the entire state is
capped at $1.5 million.
10 new businesses 361 new jobs $3,900,000 in private investment 101 new businesses 306 new jobs $3,352,962 in private investment
18 new businesses 57 new jobs
$1,464,400 in private investment
Department of Archaeology
& Historic Preservation
1063 S. Capitol Way
Suite 106
Olympia, WA 98501
Allyson Brooks
State Historic Preservation Officer
