Preservation Tax Credits & the Yalecrest Neighborhood

1. Preservation Tax Credits & the Yalecrest Neighborhood Nelson Knight Tax Credit Program Coordinator Preservation Office/Utah State History 801-245-7244 nwknight@utah.gov

2. Know Your Players: • State Historic PreservationOffice • Salt Lake City Historic Landmarks Commission • Utah Heritage Foundation(UHF)

3. State Historic Preservation Office: • (aka: SHPO, State Historical Society & State History) • Part of Utah State Government • State – Rio Grande Depot 300 South Rio Grande • History.Utah.Gov • Tax Credits • National Register • Technical Assistance • Local Government Assistance • Utah Historical Quarterly • Research and Information • Great Mexican Food

4. SLC Landmarks Commission: • Part of Salt Lake City Government • City & County Building Planning Division 451 S. State Street • slcgov.com/historicpreservation • Establishes City Historic Districts • Administers City Historic Districts • Design Review of Projects • New Construction • Demolition • Building Permits • Yalecrest Infill Ordinance • Character Conservation Districts • Good breakfast in the Café • What all the Fuss has been about!

5. Utah Heritage Foundation • Nonprofit Advocacy Organization • Memorial House Memory Grove • utahheritagefoundation.org • Historic Preservation Advocacy • Loan Program • Easement Program • Annual Conference • Awards • Homes Tour • Ladies Literary Club • Salt Lake Modern • Your Wedding was Probably There

6. Local vs. National Registers SLC Register • Designated by City Council • Regulatory • HLC can deny demolition • Requires review of exterior alterations, additions and new construction • Six Historic Districts and approx. 150 Landmark Sites (5,000 Buildings) National Register • Designated by National Park Service and SHPO • No protection to properties unless federal funding is involved (Section 106) • No restrictions on owners • State and Federal Tax Credits Available for Rehabilitation • Seven Additional Historic Districts and approx. 50 additional individual properties. National SLC

7. Salt Lake City Historic Districts • Seven Local Districts: • South Temple Historic District • Exchange Place Historic District • Avenues Historic District • Capitol Hill Historic District • Central City Historic District • University Historic District • Westmoreland Historic District • 150 Landmark Sites throughout the City.

8. National Register Districts and Sites • Fifteen Additional Districts and Fifty Individual Sites • List of Places of National, State, and Local Significance • Administered by National Park Service • Nominations Submitted by State Historic Preservation Officer • Designation is honorific and incurs no responsibility on the part of the property owner • Federal Actions are reviewed for potential impact (Section 106) • Listed Properties or properties within historic districts are eligible for federal and state tax credits

9. Historic Rehabilitation Tax Credits • 20% State Tax Credit For Residential Properties • 20% After Tax Credit • Must be Listed on National Register of Historic Places • Spend $10,000 minimum • 3 years maximum • Use credit for 6 years • Apply to State Historic Preservation Office • Secretary of Interior’s Standards

10. Historic Rehabilitation Tax Credits • 20 % Federal Tax Credit For Income Producing Properties • 20% After Tax Credit • Must be Listed on National Register of Historic Places • $ Spend = Adjusted Basis • 2-5 years maximum • Use credit for 21 years • Apply to State HistoricPreservation Office • Application is sent to National Park Service • Fees for review • Secretary of Interior’s Standards

11. Historic Rehabilitation Tax Credits • 10% Non-Historic Federal Tax Credit For Income Producing Properties (Non-Residential Only) • 10% After Tax Credit • Must be built before 1936 & not on the National Register • $ Spend = Adjusted Basis • 2 years maximum • Use credit for 21 years • Apply to IRS form 3468 • No fees • Minimum walls left standard

12. Certain work is reviewed as part of a project, but is ineligible for the credit, including: Acquisition Costs Site work Additions Outbuildings New Construction Furnishings Appliances Ineligible Expenses

13. Application • Part 2 • The Building • $ Plan to Spend • Feature Dates, Descriptions & Proposals • Before Photos • Plans • Part 1 • The Building • It’s Register Status • You • Part 3 (Certification) • The Building • $ Spent • After Photos

14. The Secretary of the Interior’sStandards for Rehabilitation • Maintain features that are in good condition • Repair features that are deteriorated, rather than replace them. • Replace only those features that are beyond repair • Reconstruct missing features • Design any new feature to be compatible

15. The Secretary of the Interior’sStandards for Rehabilitation • http://www.nps.gov/tps/standards/rehabilitation.htm • In concert with Guidelines for Rehabilitating Historic Buildings • New Sustainability Standards

16. Primary historic building materials should be preserved When the material is damaged, then limited replacement, matching the original may be considered. Primary materials should never be covered or subjected to harsh cleaning treatments (no sandblasting) Materials

17. Porches • Very important • Historic appearance should be preserved or replicated if possible on altered porches • “licorice stick” metal replacements not appropriate • Enclosing a front porch not appropriate • Rm. 215 has allowed a reduced railing height to match historic rails

18. Architectural Details • Architectural details contribute to the historic value of a building and add visual interest to a district • Preserve original architectural detailing • Yalecrest example

19. The original size and proportion of a door and the detail of the door itself, contribute to the character of a historic building When replacing door, use designs similar to those found historically Match size, materials, and configuration. Metal panel and fiberglass doors not generally approved as replacements for wood front doors – more flexibility on sides and back. Doors

20. Historic windows should be preserved when feasible. Replacement is only justified when window is deteriorated beyond repair. The basic character defining elements include: - size - type and configuration - proportions - frame depth and dimension Character defining elements such as muntins(fenetrations?) should be preserved. Aluminum clad and vinyl windows are allowed in limited cases. Windows

21. Before rehabilitation: No historic windows remained . After rehabilitation: Replacement windows are compatible with the exception of the two windows installed in the large single opening on the first floor. To meet the Standards the double windows on the first floor had to be replaced with one large window to fit the historic opening.

22. Significant character-defining features must be preserved. New interior elements should be compatible with, but differentiated from, the historic interior. Be very careful when moving or removing walls. Interiors

23. Roofs • Historically, most roofs in Salt Lake City were covered with sawn wood shingles. Slate, tile, and metal roofs were uncommon in the city, except in early/mid 20th Century East Side neighborhoods such as Yalecrest. • Architectural grade asphalt shingles and sawn wood shingles are generally appropriate. Work to match the historic material if it is documented – Preserve the material if it is character-defining. • Metal shingles and standing seam metal roofs do not meet the standards unless a historic metal roof can be documented. • Ensure that no important architectural details are covered by gutters and downspouts.

24. Garages and Outbuildings • NOT ELIGIBLE FOR TAX CREDIT • Even if they are historic • Exception: Attached historic garages • New garages should be detached structures located behind house to maintain historic pattern. Attached garages have been approved in special circumstances when the door does not face the street, but if they are additions they are not eligible expenses • Use materials similar to those used historically or similar to the primary structure. • Wood siding, stucco, brick or fiber-cement siding appropriate. • Consider matching the roof pitch of the house • Consider two single doors instead of double-width door

25. Additions • ADDITIONS ARE NOT ELIGIBLE EXPENSES FOR THE TAX CREDIT BUT ARE REVIEWED AS PART OF A LARGER PROJECT • Additions to make a building more livable are appropriate when designed in a manner that preserves the character of the existing building. • Locate mass of addition toward the side or the rear of the lot. • Use compatible materials • Use original or visually compatible materials • Use dormers instead of pop-ups, but locate on secondary elevations. • Additions that alter the roofline or front facing dormers are generally not appropriate. • Still working through this in Yalecrest.

26. Addition not visible from the street Doesn’t project above roofline Similar materials as original Similar stylistic details Addition Example: 1408 Yale Ave

27. Resources: Maps, Newspapers • University of Utah Marriott Libraryhttp://lib.utah.edu/ • Sanborn Maps • http://content.lib.utah.edu/cdm/az?page=0 • Newspapers • http://digitalnewspapers.org

28. Resources: Information • Utah State Historical Society • history.utah.gov • State Historic Preservation Office • Historic Sites Database, National Register & Files • National Historic Districts • Single & Multiple Listings • Architects Files • Subdivision Files • Contractor Directory • Architects, Designers & Drafting • Engineers,Testing • Suppliers, Product Reps • Contractors & Sub-Contractors • Certified Local Government Program • Historic Site Markers

29. Resources: Photos, Maps, Newspapers Utah State Historical Society • Research Center http://historyresearch.utah.gov • Shipler Photo Collection • Salt Lake City Engineer’s Photos • Tribune Photo Collection • Other Photos, Maps & Directories

30. Questions, Information, Moral Support: Nelson Knight Tax Credit Program Coordinator Division of State History 801-245-7244 nwknight@utah.gov history.utah.gov historicbuildings.utah.gov