Are there other government agencies or commissions
that also review projects involving historic buildings?
Local governments, especially certified
local governments, and historic district review
commissions review work on historic buildings. Most review
only work on the exterior; a few review interior work as well.
Please note )
The Advisory Council on Historic Preservation
administers the process known as Section 106, after a section of
the National Historic Preservation Act. Section 106 requires each
federal agency to identify and assess the effects of federal actions
on historic resources. Section 106 approval is not the
same as approval by the NPS for the 20% tax credit. If a historic rehabilitation tax credit project does not receive any federal funding and private funds are used to finance the rehabilitation, a 106 review is generally not required.
Some states offer tax incentives for historic preservation. SHPO
staff review projects for these incentives.
Other federal agencies offer funding or tax credits
for rehabilitating buildings for housing or other uses. The federal
agency that manages the program reviews and approves these projects.
In some instances, these credits can be used together with Federal
Historic Preservation Tax Incentives in which case the project also
has to be reviewed and approved by the NPS.
Reviews by other agencies or commissions do not qualify
projects for the Federal Historic Preservation Tax Incentives Program.
Only the National Park Service can approve projects for the 20%
rehabilitation tax credit. 106 review is not required for a Federal Historic Preservation Tax Incentives project unless federal funds are used.