Appeal Process

Appeals are administrative reviews, not adjudicative proceedings. Appeal decisions, like all other certification decisions, are based on relevant Secretary of the Interior's Standards: the Standards for Evaluating Significance within Registered Historic Districts for evaluating certifications of significance and the Standards for Rehabilitation for evaluating rehabilitation projects, found in the program regulations 36 CFR Part 67.

The result of an appeal will be one of four decisions. The Chief Appeals Officer's decision may:

(1) reverse the appealed decision;

(2) affirm the appealed decision;
(3) resubmit the matter to Technical Preservation Services for further consideration; or
(4) where appropriate, withhold a decision until issuance of a ruling from the Internal Revenue Service.

Decisions by the Chief Appeals Officer are the final administrative decisions within the Department of the Interior regarding certification for the Federal Historic Preservation Tax Incentives Program.

The Chief Appeals Officer reviews only a very small number of all National Park Service certification decisions. Usually less than 5 applications for certification of significance (Part 1) and only 20–25 certifications of rehabilitation (Parts 2 and 3) are denied each year out of approximately 1,000–1,300 projects submitted for review. Denials of rehabilitation reviewed on appeal are generally atypical re-use projects or rehabilitations that were completed before a Description of Rehabilitation (Part 2 application) was submitted for review. Therefore, these projects are not representative of all certification decisions.

Appeal decisions are project-specific and are not applicable beyond the facts and circumstances of each case. Additionally, appeal decisions do not make policy for the tax incentives program, either on questions of historic significance or on questions about rehabilitation treatments. NPS regulations clearly state, “Because the circumstances of each rehabilitation project are unique to the particular certified historic structure involved, certifications that may have been granted to other rehabilitations are not specifically applicable and may not be relied on by owners as applicable to other projects.”

Recent Appeal Decisions

2-4 East Preston Street, Baltimore, Maryland
310 East Lanvale Street, Baltimore, Maryland
517 Catherine Street, Richmond, Virginia
1000 Block of Canal Street, New Orleans, Louisiana
1140 St. Charles Avenue, New Orleans, Louisiana
1625 McLendon Avenue, Atlanta, Georgia
4018-4020 Eden Street, New Orleans, Louisiana
Ardmore Apartments, Miami Beach, Florida
Aspen Times Building, Aspen, Colorado
Atlantic Building, Philadelphia, Pennsylvania
Dorr-Zeller Building, St Louis, Missouri
Eagles/Equitable Building, Salt Lake City, Utah
Eastern Pin Ticket & Tag Company, Perkasie, Pennsylvania
Empire Building, Birmingham, Alabama
First National Building, Detroit, Michigan
Fisher Building, Seattle, Washington
Fraternal Order of Eagles/Buffalo Christian Center, Buffalo, New York
General Cigar Factory, Hatfield, Massachusetts
Germantown YWCA, Philadelphia, Pennsylvania
Great Atlantic & Pacific Tea Company Building, Waterloo, Iowa
John Gaskill House, Ocracoke, North Carolina
Langston Medical Group Clinic, Oklahoma City, Oklahoma
Lynn Armory & Motor Vehicle Storage Garage, Lynn, Massachusetts
Macaulay-Davis Builing, Charleston, South Carolina
Old Hamilton Library, Baltimore, Maryland
Philadelphia Navy Yard Receiving Station, Philadelphia, Pennsylvania
Plumbers & Steamfitters No. 60, New Orleans, Louisiana
Renoir Hotel, San Francisco, California
Steiner American Building, Salt Lake City, Utah
Tranquility Farm, Middlebury, Connecticut
Wesleys Jewelry Store, DeFuniak Springs, Florida
William Joseph Thomas House, Beaufort, South Carolina
York Steam Plant, York, Pennsylvania
Zion-Olivet Presbyterian Church, Charleston, South Carolina

Last updated: May 21, 2024