35th anniversary

Federal Tax Incentives 

for Rehabilitating 

Historic Buildings

American Brewery, Baltimore, Maryland
On the Cover: American Brewery

This fi ve-story Gothic Revival structure in Baltimore, Maryland, was 

built in 1877 for the J.F. Wiessner & Sons Brewing Co. and was 

originally one of two dozen buildings in a fi ve-acre brewery complex. The 

brewery was sold to American Brewing, Inc., in 1933 and continued as a 

brewery until closing in 1973. In 1977 the property was donated to the 

City of Baltimore. Vacant for 30 years, all attempts to revive the building 

failed until 2008, when a private developer undertook a $25-million 

rehabilitation to covert the building into offi ces and create a home for 

Humanin, a social services organization with roots in the community. 

Federal and state historic tax credits and private donations helped fi nance the transformation of the bat-infested brewhouse, while retaining key historic elements including the vats that now serve as the offi ce’s “think tank.”

The American Brewery building is located in the Broadway East neighborhood, a low-income area of row houses and 

small commercial storefronts that suffers from a high degree of abandonment and blight. From its new home, Humanim 

is providing workforce development services and job creation opportunities directly to the surrounding neighborhood. In addition to relocating its 250 employees there, the organization made 40 local hires. Meanwhile, new development is taking 

place, signaling greater developer confi dence in the community. The successful historic rehabilitation preserves a piece of the 

city’s manufacturing past while demonstrating that historic preservation can spark new investment and economic development in challenging urban neighborhoods. (photos: Kaaren Staveteig, National Park Service)

The Federal Historic Preservation Tax Incentives Program 

was created as a result of the Tax Reform Act of 1976, and 

certifi ed its fi rst project as part of the program in 1977. This 

report (covering the years 1977 through fi scal year 2012) 

marks the 35th anniversary of that fi rst certifi ed rehabiliation project.
he Federal Historic Preservation Tax Incentives Program has generated over $66 billion in 

private investment in the rehabilitation of historic buildings since 1977. Fiscal Year 2012 

marked the 35th anniversary of the fi rst certifi ed rehabilitation project under this highlysuccessful program. In this past year alone, the National Park Service approved over 1,000 proposed 

projects, representing more than $5.3 billion in private investment in historic preservation.

The Federal tax credit not only helps preserve historic buildings, it is also a cost-effective tool in the 

ongoing efforts to revitalize our older urban neighborhoods, communities and Main Streets across 

America. The more than 38,000 certifi ed projects approved since 1977 have generated much-needed 

jobs—an estimated 2.4 million to date. The public benefi ts are far-reaching, creating affordable 

housing, enhancing property values, and stimulating other rehabilitation activity in the surrounding 

community. 

 

There is no question that the Federal historic tax credit, currently a 20% credit on the qualifi ed rehabilitation costs, has had a profound impact on how historic buildings are viewed. And since passage 

of the Federal tax credit, over half of the states have built upon its success and implemented their 

own state historic tax credit. Designed so that they can be used in tandem with the Federal credit, 

these state credits have helped further the effectiveness of the Federal program.

While the past accomplishments of the program are considerable, now is also the time to look 

forward. There are over 1.4 million buildings listed in or contributing to historic districts in the 

National Register of Historic Places, and an estimated 20% of these buildings qualify as incomeproducing. Every year the lists of endangered historic buildings and countless news stories about 

historic buildings lost to fi re because of antiquated mechanical or electrical systems or proposed for 

demolition are vivid reminders that much work still needs to be done. 

In the pages that follow, you will see some of the varied achievements of the program. At the same 

time, consider its potential for turning around other historic properties in your community, town or 

center city. The National Park Service is proud of the role that it has played for the past 35 years 

and looks forward to continue working with property owners, businesses and community leaders in 

fulfi lling the full potential of this premier Federal historic preservation program. 

 

T

35th anniversary

Quapaw Bathhouse, Hot Springs National Park, 

Arkansas, a certifi ed rehabiliation project. (photo: 

National Park Service)

Jonathan B. Jarvis

Director, National Park Service

Many thousands of historic buildings have been saved and 

rehabilitated over the past 35 years utilizing a program 

administered and promoted by the National Park Service, in 

partnership with the State Historic Preservation Offi ces, and 

a tax incentive provision in the Internal Revenue Code. These 

buildings are being used for business or other income-producing 

purposes, such as apartments, hotels, offi ces, farms, factories, 

and stores, and can be found in every state as well as the 

District of Columbia, the U.S. Virgin Islands, and Puerto 

Rico. Often underutilized for years, vacant, or threatened with 

demolition, these now-rehabilitated buildings have become 

catalysts for economic revitalization in our older cities, towns, 

and rural areas.

1
ire stations, offi ce buildings, train stations, libraries, theaters, 

power stations, barns, factories, hotels, schools, apartment buildings, courthouses, warehouses, carriage houses, opera houses, and 

rowhouses—from the very beginning, the Federal 

Historic Preservation Tax Incentives Program has 

spurred the rehabilitation of every imaginable 

building type throughout the country. The 35thanniversary report highlights some of the many 

ways that the tax incentives program has been 

helping to preserve these historic buildings, stimulate private investment, and revitalize communities. 

For the people who live and work in these buildings, 

and in the surrounding neighborhoods and communities, the program has continued to serve them well. 

Abandoned manufacturing and industrial sites were early benefi ciaries of the tax credits. Mills across New England, for example, were converted to residential apartments, retail establishments, offi ce complexes, or a combination 

of uses. Old train stations and vacant schools were also ready candidates for rehabilitation and soon became rehabilitation success stories. The rehabilitation of these prominent but decaying buildings brought a renewed vitality to many 

urban centers. Historic properties of a more recent vintage, such as gas stations and modernist high-rise apartments, 

are now joining these older building types and undergoing the same kind of renaissance.

The rebirth of individual historic buildings can have a dynamic effect on entire neighborhoods. The transformation 

of a large abandoned warehouse into offi ces can create a demand for a local offi ce supply store and coffee shops. An 

empty downtown offi ce building converted into apartments brings new residents, and in turn new customers for shops 

and restaurants. The rehabilitation of entire blocks in historic districts or along Main Street can be the welcome 

aftermath of a single noteworthy project spurred by the historic tax credits. Increasingly the renovation of buildings 

has fostered heritage and cultural tourism—witness, for example, the revived theaters in Time Square, jazz sites in 

New Orleans, and the Art Deco hotels of South Beach, Miami.

Nearly 40% of projects involve either low-income or market-rate housing. Residential conversion has always been 

an important part of the 

program and accounts 

for nearly half of the 

450,000 housing units 

that have been renovated 

or created. A recent surge 

in downtown buildings 

undergoing conversions to 

apartments allows workers to abandon long commutes for the convenience of urban 

living. This development has accompanied a growing national awareness of the impacts of suburban sprawl. 

Photos from left: Comal Power Station, Comal, TX, and Standard Oil 

Company Gas Service Station, Detroit, MI. (All photos this page from 

NPS project fi les.)

F

Portland Fire Station No. 7, 

Portland, OR

Cranberry Processing Barn, 

Greene, RI

Trackside Depot, Middlebury, VT

2
The Program in Brief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4-5

This program was established in 1977 by the National Park Service in response to the Tax Reform Act of 1976, which corrected a long-standing imbalance affecting historic buildings in the 

Internal Revenue Code. Before then, the tax code encouraged owners to build new buildings, but 

not to keep historic ones. Today’s 20% Federal historic tax credit has been in effect since 1986.

A Proven Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

From the state’s perspective, the Federal tax credit is a proven program that simultaneously fosters 

historic preservation, economic revitalization, and smart growth.

Community Revitalization – Columbus, OH . . . . . . . . . . . . . . . . . . . . . . . . . . .7

The Federal tax credit promotes not only the preservation and rehabilitation of historic buildings, but also the revitalization of older communities. Some developers are adept at rehabilitating 

multiple historic buildings at the same time scattered throughout one or adjacent historic districts. 

Jobs, Jobs, Jobs – Dubuque, IA . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 8

Job creation is realized not only through the rehabilitation work itself, but subsequently when an 

underutilized or vacant building is once again placed in service in the community. 

Retooling America’s Historic Buildings – Winston-Salem, NC . . . . . . . . . . . . 9

Often benefi ting from their location, access to transportation, and volume of space, former manufacturing buildings can, with historic tax credits and other local fi nancial incentives, be adaptively 

reused to once again serve as centers of employment and economic activity.

Energy and Sustainability – Chicago, IL & Baltimore, MD . . . . . . . . . . . .10-11

The repair and retrofi tting of older buildings is considered by many to be the ultimate recycling 

project. Historic rehabilitation projects have been leading the way in achieving greater energy 

effi ciency and sustainability, and many recent projects have received LEED certifi cation. 

Did You Know – Across America . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12-13

A sampling of past projects reveals the broad range and adaptability of the program in helping to 

preserve and renew historic buildings of all kinds, in communities throughout the country.

Innovative Reuses for Historic Buildings – Fort Baker, CA & 

Salt Lake City, UT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14-15

Innovative reuses may involve an entire complex of historic buildings previously considered obsolete or a particularly challenging single building, as these projects illustrate.

Disaster Relief – New Orleans, LA, Greensburg, KS & 

Cedar Rapids, IA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16-17

Congress has responded to widespread natural disasters with assistance that has included, at times, 

an enhanced historic preservation tax credit.

Education and Preservation – KY & Baltimore, MD . . . . . . . . . . . . . . . . . .18-19

The historic tax credits have bridged education and historic preservation in quite creative ways. Over 

230 historic school buildings were rehabbed using the historic tax credits during the past 10 years, 

with 77% converted to multiple-family housing.

Along Main Street – Livingston, MT & Traverse City, MI . . . . . . . . . . . . . . . .20

Historic Main Streets are an important part of the local economy in smaller cities and towns, and 

the historic tax credit is being successfully used to help with the costs of building rehabilitation. 

3
The Federal Historic Preservation Tax 

Incentives Program 

• The National Park Service, in partnership with the State Historic Preservation Offi ces, determines 

whether a historic building qualifi es as a certifi ed historic structure and whether the rehabilitation 

work preserves the historic character of the building, and thus qualifi es as a certifi ed rehabilitation.

• Buildings listed in the National Register of Historic Places or contributing to registered historic 

districts may qualify as certifi ed historic structures.

• A historic building must be used for income production and the rehabilitation work needs to be 

substantial—a minimum of $5,000 or exceeding the building’s depreciable basis by at least one dollar, whichever is greater.

• The work must meet the Secretary of the Interior’s Standards for Rehabilitation.

• A 3-part Historic Preservation Certifi cation Application is used by property owners seeking the 

required certifi cations from the National Park Service. 

• Owners are encouraged to work with the State Historic Preservation Offi ces and obtain National 

Park Service approval of proposed work prior to construction. Certifi cations of rehabilitation are 

based on completed work.

• The Internal Revenue Service deals with all fi nancial matters involving the historic tax credits. 

• Building rehabilitation must take place within a 24-month period or 60 months if phased.

A 10-Year Look at State-by-State 

Certifi ed Project Activity FY 2003-2012 

0 - 25

26 - 75

76 - 125

126 - 175

176 - 325

326 - 600

600 - 1127

4
n the mid-1970s, Senator Glenn Beall of Maryland worked tirelessly to help secure passage of 

the fi rst Federal tax incentives for rehabilitating income-producing historic buildings as part of 

the Tax Reform Act of 1976. Early in 1977 the National Park Service received its fi rst of what 

would become many requests from property owners to certify completed rehabilitation projects for 

the purposes of the Federal Historic Preservation Tax Incentives Program. 

By 1981 the tax incentives to encourage the rehabilitation of income-producing historic buildings 

were modifi ed and enhanced to include a 25% tax credit for certifi ed rehabilitations of certifi ed 

historic structures. The changes to the incentives provided by the Economic Recovery Act of 1981 

led to a dramatic increase in the number of certifi ed rehabilitation projects across the country. 

In 1984 President Ronald Reagan gave special recognition to the Historic Preservation Tax Incentives Program, stating “Our historic tax credits have made the preservation of our older buildings 

not only a matter of respect for beauty and history, but of course for economic good sense.” Two 

years later, working with Representative Dan Rostenkowski, then-Chairman of the House Ways 

and Means Committee, President Reagan signed into law the landmark Tax Reform of 1986. While 

sharply curtailing many real estate tax benefi ts, the tax reform law largely retained the historic preservation tax incentives, setting the credit at 20%. 

The applicable provisions of the 1986 tax law were effective January 1, 1987, and shaped the historic 

tax credits as used today. In the ensuing twenty-fi ve years since the 20% tax credit became effective, 

the historic preservation tax incentives have encouraged the rehabilitation of thousands of vacant 

and underutilized historic buildings across the country. It has been called a “model of governmental 

initiative” (Architecture magazine) and has received a Presidential Design Award. From Main Streets to 

center cities, certifi ed rehabilitation projects have brought to older communities much needed new 

jobs, stimulated local economic growth, provided needed affordable housing and desirable places to 

work and shop, and helped preserve our Nation’s rich architectural and cultural heritage.

The Program In Brief

0

1000

2000

3000

4000

5000

6000

Investment (dollars in millions) Approved Part 2s

Tax Reform Act of 1976 and Revenue Act of 1978

Economic Recovery Act of 1981

Tax Reform Act of 1986

I

5
If you were asked to develop a new incentive 

program to meet the needs of a 21st-century 

America facing economic crises, unemployment, 

rising energy costs, climate change, and an everdiverse population, would you not aim to design 

a program that spurs private investment, creates 

jobs, promotes sustainability and energy conservation, while recognizing and celebrating the 

heritage of a country with a rich history of immigration? Fortunately, this program already exists! For thirty-fi ve years the historic preservation 

tax credit program has provided an increasingly important tool for individuals, developers and community leaders across America. What better sales pitch could a State Historic Preservation Offi ce 

wish for? 

The program has a proven record of success. The premise that using tax credits as an economic 

development policy will produce benefi ts far exceeding the investment has been well-documented in 

the historic tax credit program – over the life of the program, the credit has helped rehabilitate nearly 40,000 vacant or underutilized structures, created 221,000 new housing units, leveraged over $66 

billion in private investment, created 2.4 million jobs and generated federal tax revenue exceeding 

its original cost. This success has been the catalyst for dozens of states to adopt state tax credit legislation, both to augment the commercial program and to extend a similar benefi t to homeowners. 

New York has successfully used the Federal historic tax credit program since its inception. In fact, 

our 2012 project submissions alone totaled nearly $1 billion in private investment – a possible record-breaker! We have a parallel state commercial credit that has encouraged smaller-scale projects 

and a homeowner credit that is being used to revitalize neighborhoods across the state. 

It is no exaggeration to say that entire sections of New York City have been reinvented and repurposed using the fi nancial edge that the credit provides. Now, upstate villages, towns and cities, most 

notably Buffalo, are also seeing a renaissance, with the tax credits playing a large part in attracting 

investment. Our projects range from major energy improvements to the Empire State Building and 

the conversions of vacant industrial buildings into fully-occupied residential spaces in downtown 

Buffalo to the transformation of Watertown’s Public Square into a vibrant commercial hub and the 

rehabilitation of a hurricane-damaged inn in the tiny Catskill community of Prattsville. 

We have been given a great tool to safeguard our historic resources, while engaging an array of partners interested in stimulating economic development, job creation, smart growth and sustainability. 

Our challenge is to continue to publicize the program’s tremendous return on investment so that it 

continues to grow to meet the needs of smaller-scale projects as well as expanding and diversifying 

to keep pace with 21st-century America! 

A Proven Program

The Empire State 

Building; Watertown 

Public Square

(photos: National 

Park Service)

The State Historic Preservation Offi ces are an invaluable partner in the administration of the Federal Historic Preservation Tax Incentives Program. Besides 

being the initial point of contact with property owners intending to utilize the 

Federal historic tax credits, the state offi ces actively promote the use of tax incentives to foster historic preservation through economic development. The success of 

the Federal program is refl ected in that over half of the states now offer state 

historic tax credits that can be piggybacked with the Federal credit.

Ruth Pierpont

Deputy New York State Historic Preservation Offi cer Past-President of the National Conference of State Historic Preservation Offi cers 6
The Federal historic tax credits are not just about saving historic 

buildings, but are also about people and older communities. 

Vacant or otherwise neglected and deteriorated buildings affect 

local property values, attract crime, foster health hazards, and 

hurt the livelihood of a community. In older communities in 

towns and cities, such conditions can involve a large number of 

historic buildings. Often with the encouragement of local 

non-profi t groups, various developers have been 

adept at undertaking the rehabilitation of 

historic buildings scattered throughout one or 

adjacent historic districts, utilizing the historic 

tax credits. Rather than singling out a group 

of buildings in a block, the scattered-site development can have an even broader impact on the 

stabilization or revitalization of a community. 

Columbus, Ohio, is well known for its historic neighborhoods and a downtown commercial center 

with a large concentration of historic buildings. With a population of 800,000, the city has more 

than 20 historic districts. Community Properties of Ohio (CPO), a subsidiary of the nonprofi t 

Ohio Capital Corporation for Housing, recently completed a multi-year citywide rehabilitation of 

71 historic buildings in seven urban historic neighborhoods utilizing the historic tax credits. Their 

overall effort centered on the acquisition and subsequent rehabilitation of 209 buildings of Section 

8 housing, the majority of which were located in neighborhoods suffering from disinvestment and 

criminal activity. One neighborhood with a signifi cant concentration of these properties is adjacent 

to the Ohio State University, which served as a critical partner in this reinvestment effort.

The CPO portfolio within these seven communities consisted of vacant buildings and dilapidated 

housing, with units in extremely poor physical condition. The revitalization and preservation of the 

existing Section 8 housing was considered key to helping stabilize and stimulate community renewal. 

Upon completion, all the historic buildings rehabilitated by Community Properties of Ohio were 

certifi ed by the National Park Service.

The renovation work included groups of historic buildings and other scattered-site properties, of 

varying architecture and building materials. Missing porches were replaced and exterior repairs 

made, which, along with new landscaping, blended into and contributed to the stability of the respective city neighborhoods. At the same time the interiors of the affordable housing units were 

modernized, adding amenities that were previously nonexistent such as showers and air conditioning. Residents who had been temporarily relocated while the work took place were provided the 

opportunity to return to the newly-renovated buildings.

The award-winning work of Community Properties of Ohio did not end following the investment of more than $100 million. As the quality of housing improved, CPO established a 501(c)3 

non-profi t foundation, CPO Impact, and began to focus on building resident relationships with 

community partnerships to address resident needs, stabilize housing, increase neighborhood safety, 

and identify ways to help residents move beyond poverty. CPO Impact has partnered with local 

law enforcement to launch a public safety program, help send kids to summer camp, implemented 

an at-risk resident program, and added senior/disabled supportive services, as well as many other 

programs which support their resident and community objectives 

Community Revitalization

Columbus Properties of 

Ohio tax credit projects 

(photos, above: Judy 

Williams; left: Community 

Properties of Ohio)

7
While promoting the rehabilitation and preservation of historic 

buildings, the Federal Historic Preservation Tax Incentives 

Program also serves as an important economic catalyst in 

helping revitalize older communities.

One of the important immediate benefi ts is job creation. More 

labor intensive than new construction, rehabilitating historic 

buildings has the added economic benefi t of usually involving 

a faster start to completion time than new construction. Job 

creation is realized not only through the immediate rehabilitation work, but when the underutilized or vacant building is 

once again placed in service in the community. 

With the creation of an estimated 

2.4 million jobs in the construction, 

service, and retail sectors, the program 

is a proven job stimulant in today’s 

recovering economy.

The c. 1929 Roshek Building in 

Dubuque, Iowa, is an outstanding 

example of the economic impact of the historic tax credits. Formerly the Roshek Department 

Store building, the building has had a long history of job creation. Built during the early years of 

the Great Depression, the work provided much-needed jobs for construction workers, and the 

department store became a major retail employer and served as a key component of downtown 

Dubuque’s fi nal pre-World War II building expansion.

The tallest building in the city, it remained remarkably intact through 1970 when the department 

store relocated and the building was converted to offi ce use. By 2008 with the loss of major tenants, the Roshek Building was on the verge of becoming a ‘white elephant’ in the central downtown. 

Through the efforts of the City, the developer Dubuque Initiatives, Inc., and others, an ambitious 

and successful turnaround for the building was achieved, beginning in 2009 when IBM selected the 

city and the Roshek Building for its new regional service headquarters. A fast-track rehabilitation 

of the building was essential, since IBM would be creating 1,000 well-paying technical and support 

jobs by 2011. 

With a commitment to preserving the historic character of the building and making the building a 

model of sustainability, rehabilitation work started in 2009, providing employment to more than 

200 during the construction phase. Cast-iron canopies, ornamental millwork, plaster ceilings, and 

decorative columns were restored or carefully replicated. Historic steel windows and terrazzo fl oors 

were repaired and new system furniture installed, providing desirable offi ce space while respecting 

the building’s historic open fl oor plan. 

Over $45 million in rehabilitation work took place, resulting in nearly 260,000 square feet of leasable space. Today, the fi rst fl oor includes restaurants and retail stores, comprising new businesses 

and others which relocated into expanded spaces. Besides the 1,000 new jobs at IBM, commercial 

and retail tenants in the building added over 40 additional new jobs.

Jobs, Jobs, Jobs

The Roshek Building

(photos: Aaron DeJong)

8
As industry and manufacturing has undergone a major transformation in America in recent years, one of 

the by-products is the closing of older facilities. While ‘retooling’ is usually associated with modernization 

of industry and manufacturing, the 

concept adapts itself quite easily 

to the rehabilitation of old and 

obsolete plants for new uses. Often 

benefi ting from their location, access to transportation, and volume 

of space, former manufacturing 

buildings can, with the help of the 

historic tax credits and other local 

fi nancial incentives, be converted to 

viable and quite desirable new uses 

that serve as centers of employment 

and robust economic activity. 

Research and development in 

the science and technology fi elds 

is one of the key components of 

America’s future economic growth 

and an increasingly attractive 

reuse of historic manufacturing buildings. Still, it can take 

visionaries to look beyond a historic factory as being more 

than just old and no longer of use. 

That vision has been realized in Winston-Salem, North Carolina, where 

Building 91 of the former R.J. Reynolds Tobacco Co. manufacturing plant, 

has been transformed by developer Wexford Science and Technology LLC of 

Baltimore into the BioTech Place. Opened in 2012 after a $100-million rehabilitation, 85% of the 242,000-square-foot building is being occupied by the 

research departments of the Wake Forest University Baptist Medical Center, 

with additional space for wet laboratories for start-up companies. 

Part of the Winston-Salem Tobacco Historic District, Building 91 is one of 13 historic buildings 

remaining from the Reynolds Tobacco factory which closed in 1990. Donated by the company, and 

now part of the Piedmont Triad Research Park, Building 91’s most distinctive feature is its glassblock curtain wall—seen from both inside and out. While a unique challenge to retain, Wexford 

Executive Vice President Dan Cramer appreciated its historic signifi cance. “The glass blocks, in 

my opinion, are the coolest part of the building. They shine during the day and glow at night . . . . 

They’re truly a stunning architectural element.”

Despite a good location and the support of the city, the economic transformation of the building 

would not have occurred without the Federal historic and state mill-rehabilitation tax credits. According to Cramer, “We could not, and they [Wake Forest Baptist] could not, do this project without 

these historic tax credits.” Winston-Salem Mayor Allen Joines probably best sums up the retooling 

of Building 91: “It’s been extremely gratifying to watch this solid old building bounce back to life. It 

lets us preserve some of the city’s tobacco heritage while putting us on a path toward a knowledgebased future.” 

Retooling America’s Manufacturing Buildings

R.J. Reynolds Tobacco Co., 

Building 91 

(photos: MacRostie 

Historic Advisors LLC)

9
The original Sears, Roebuck and Company

world headquarters was constructed on the west 

side of Chicago in North Lawndale, Illinois, 

at the beginning of the 20th century to serve 

the blossoming mail-order business. The 55-acre 

site included a number of buildings at the time, 

among them the fi ve-story administration building; the largest privately-owned laboratory building in the country; the Catalog House, the world’s 

largest wood-frame structure; a 1,000-car garage; 

and a 55,000-square-foot power house that electrifi ed, heated, and cooled the entire complex.

Starting in the late 1980s after Sears 

vacated the site, developer Charlie Shaw 

and the Homan Arthington Foundation, in partnership with the City of Chicago and neighborhood residents, created over 300 units of housing and a community center, and began to renovate 

the remaining buildings to serve new purposes. One of their recent projects involved converting 

the power house into the Charles H. Shaw Technology and Learning Center, the new home for the 

Henry Ford Power House Charter High School. The adaptation of the power house to classroom 

facilities has enabled the school enrollment to grow to more than 400 high school students, largely 

drawn from the neighboring African-American community.

Utilizing the Federal historic tax credit, the $31-million rehabilitation included the retention of the 

monumental north hall; the repair and energy improvements to the original window frames and 

sashes; the addition of two new fl oor levels within the south hall; and the installation of a new 

A commonly-quoted phrase, “The greenest building is the one that’s already built,” succinctly expresses the 

relationship between preservation and sustainability. The repair and retrofi tting of existing and historic 

buildings is considered by many to be the ultimate recycling project, and projects containing ‘green’ design 

and historic preservation have added benefi ts for the larger community. Many of the recent projects 

appearing in this report have obtained LEED certifi cation.

Traditional building materials are generally durable, the continued maintenance of historic buildings and 

features relies on local craftsmen rather than replacement parts, and these structures generally make up the 

heart of our towns and cities. For 35 years the Historic Preservation Tax Incentives have assisted 

community efforts to sustain and reinvigorate their 

existing built environment.

Energy and Sustainability

Sears, Roebuck and Company Power House 

(photos: David Kindler and 

The Foundation for Homan Square)

10
elevator and connecting stairs. As part of a classroom experience that focuses on the environment, 

elements of the original energy production technology were preserved, while at the same time modern sustainable energy technology was utilized including geothermal heating and cooling. Exterior 

work provided new multilevel egress, incorporated within the original railroad hopper structure attached to the building. Additional work included the reconstruction of sidewalk vaults and the main 

entry stairs. The 14-foot-wide and 185-foot tall radial brick chimney is also being fully restored and 

incorporated into the future life of the education facility, including a planned introduction of a wind 

turbine within it. The project was also awarded LEED Platinum certifi cation. 

The National Bohemian Brewery in Baltimore, Maryland, was established in 1885 and was 

closely associated with Baltimore’s strong German-American community. The brewery was famous 

for its National Bohemian brand (known in ‘Baltimorese’ as ‘Natty Boh’); and also for its National 

Premium Beer, Colt 45 malt liquor, and the introduction of the nation’s fi rst six-pack in the 1940s. 

The original brewery Balitmore facility ceased operations in 1978.

During the past decade, the owners of the Natty Boh brewery site undertook a successful mixed-use 

rehabiliation of the 11-story brewery building and other historic buildings in the complex, converting 737,000 square feet of vacant industrial space into commercial and offi ce use. The rehabilitation 

included environmental clean up of the Brownfi eld site; the adaptive reuse of historic structures 

consistent with smart growth policies; and the use of Federal and State historic tax credits and the 

Maryland Green Building tax credit programs.

The owners integrated green features into the newly-rehabilitated buildings to make them more 

sustainable. and to achieve LEED Silver certifi cation. Among the new green features included as 

part of the project are green roofs located on several of the brewing buildings. The buildings are 

tall and have suffi cient parapets so that the green roof plantings are not visible from the streets and 

sidewalks and do not detract from the historic character. In addition to the green roofs, the project 

incorporated sections of cool roof and some high albedo concrete which will further reduce the 

heat-island effect of the property. The former beer-brewing tanks were also converted to store 

storm water, which in turn is redistributed throughout the building for various grey-water uses such 

as fl ushing toilets and irrigation of the green roof. 

Energy and Sustainability

National Bohemian Brewery 

(photos: National Park Service)

11
Did You Know

Historic buildings come in all shapes and form, refl ecting the prevailing architectural styles and building 

technologies of the time, their historic function, local building traditions, geographic and climatic conditions, 

and sometimes the just plain quirkiness of the builder or owner. Some are hundreds of years old, and others may be less than 50 years. What these historic buildings all have in common is that they comprise the 

rich architectural heritage of the country and are vivid reminders of our shared cultural past. At the same 

time, historic buildings can be part of our vibrant future when rehabilitated and once again returned to a 

state of utility. The preservation of the historic character of buildings, while promoting rehabilitation and 

economic revitalization, is one of the principal goals of the Federal historic tax credits. This sampling 

of past projects reveals the broad range and adaptability 

of the program in helping to preserve and renew historic 

buildings of all shapes and sizes. (All photographs on 

these pages are from NPS fi les unless otherwise noted.)

SnodgrassTavern, Hedgesville, West Virginia, is 

one of the oldest buildings in the tax credit program, 

built around 1742. The project was certifi ed in 2002.

Oldest . . .

Earliest . . .

Sibley House, Rochester, New York, is the fi rst 

historic tax credit project to be approved, certifi ed 

in 1977.

. . . Most recent

ASM International Headquarters and 

Geodesic Dome, in Material Park, Ohio, 

are modernist structures that were built in 1958. 

One of the most recent historic buildings, the 

project was certifi ed in 2012. (photo: Jeff Goldberg/

Esto Courtesy of The Chesler Group, Inc.)

. . . Highest number

New Orleans, Louisiana, has one of the 

highest number of completed projects in one city over 

the past 20 years, with over 560 certifi ed projects.

12
Fenway Park in Boston, Massachusetts, is one of 

the bigggest tax act projects to be completed using the 

program, with an estimated $227 million investment. 

The project was certifi ed in 2012.

Largest . . .

Did You Know

. . . Smallest

The Ford Motor Company Assembly Plant in Richmond, California, is one of the longest 

buildings certifi ed by the program—one quarter mile in length. (photo: Neil Mishalov, Berkeley, CA)

Longest . . .

The Pure Oil Station in Geneva, Illinois, is one 

of the smallest buildings to use the Federal tax 

credits. Built in 1937, the service station was coverted to a drive-through facilitiy for the bank in the 

adjacent building. (photo: CVG Architects/JLA)

Goodyear Airdock in Akron, Ohio, 

remains among the largest buildings ever 

designed in terms of obstruction-free 

interior square footage. A certifi ed 

rehabilitation in 1978, it covers an area larger 

than eight football fi elds set side-by-side and 

is roughly as tall as a 22-story building. 

Biggest investment. . .

13
Historic buildings come in many forms and shapes, differing according to style and function, local cultural 

traditions and infl uences, prevailing climate, and numerous other factors. Some may be very unique in 

design, while others may exhibit similar characteristics due to a corporate association such as with many 

1950s gas station chains; or buildings may be quite replicative, even in detail, as with many rowhouse 

blocks of the 1920s. A building’s appearance usually refl ects its function, some quite recognizable such as 

a barn, movie house, or railroad station, while others, such as an old brewery, may not be easily recognized 

without the smell of hops or a signature logo on the building.

While an estimated 31% of certifi ed historic rehabilitation projects are rehabilitated and upgraded for a 

continuing use, the majority of the projects, approximately 69%, involve buildings being adapted to a new 

use. A new use is often the only economically viable 

approach to saving and renewing many historic 

buildings that are obsolete, vacant or underutilized.

An entire complex of historic buildings may be 

considered obsolete for its original function, but can 

fi nd new life through rehabilitation and innovative 

use. In such cases, the historic tax credits are often 

an important catalyst for such a transformation, 

returning vitality to a group of historic buildings 

while preserving their historic character.

In 2009, a major rehabilitation project was completed at historic Fort Baker, near Sausalito, 

California. Using the Federal historic tax credit, a private investment group successfully integrated 

historic preservation requirements, modern amenities and life/safety improvements, and green performance to transform this former army post into an award-winning project.

First used for coastal defense of San Francisco Bay in the late 19th century, permanent buildings for 

Fort Baker were initially constructed between 1902 and 1910 and remained part of an active military 

post until the mid-1990s. By 2001, the transfer of the decommissioned site to the National Park 

Service was completed. Now part of the Golden Gate Recreation Area, the historic fort encompasses 91 acres surrounding a parade ground and a collection of over two dozen historic military 

buildings. 

The National Park Service and a private investment entity, the Fort Baker Retreat Group, began 

working together in 2006 to convert a portion of the military base to a fi rst-class retreat and conference center, Cavallo Point—the Lodge at the Golden Gate. Plans called for the post’s main barrack 

buildings to be converted into assembly, dining, and offi ce spaces; the offi cer housing into 68 guest 

rooms; and various other structures into buildings that could provide modern and sustainable support services.

During the rehabilitation, the exteriors of 27 historic buildings were sensitively repaired, and a 

signifi cant percentage of the historic interior features and fabric, including pressed tin ceilings, castiron columns, stairs, fi replaces, and built-in wood cabinets, were preserved. The historic windows 

were repaired and made operable again to allow in fresh bay breezes and eliminate the need for air 

conditioning. Porches and verandas were rebuilt on the barrack buildings using early photographs 

and physical evidence for the design. The parade ground was taken back to its 1939 appearance. 

Research to determine the most appropriate vegetation was undertaken. 

Innovative Reuses for Historic Buildings

Fort Baker (photo: Shannon Koy)

14
Unlike new construction, which often takes a cookie-cutter approach to interior spaces, historic building 

rehabilitations can involve more unusual or unique spaces. When creative new design successfully blends 

with the qualities that help give a building its historic character, the results can be dramatic and rewarding.

The Salt Lake Engineering Works/Bogue Supply Company Building, constructed in 1904, is Salt Lake City’s earliestknown industrial warehouse entirely supported on a steel frame. 

While the outside of the building appears to be more of traditional mill construction, the exterior masonry walls are largely 

non-bearing. On the inside, the fairly delicate soft-steel roof 

trusses, which span 60 feet, allowed for a large open plan below. 

This was ideal for the assembly and storage uses of the building 

over the years. 

In 2001, the fi rm of FFKR Architecture acquired the property with plans to adapt the building to serve as their offi ces. 

The distinctive historic materials and features of the building 

were carefully preserved. The original wood windows were 

refurbished and skylights were reintroduced in their historic 

locations. Impressed by the simple yet elegant volume of 

the interior, FFKR subordinated new design without sacrifi cing their vision for a dynamic workplace. To provide for 

additional offi ce space, the historic mezzanine was extended 

while still preserving the open qualities of the interior. Modern systems were selected that maintained the industrial/

warehouse character of the building, and sustainable features were incorporated that helped the 

building to obtain LEED-EB Silver certifi cation—the fi rst in Utah. Located in an historic industrial 

neighborhood, the success of this project has been followed by other rehabilitations in the area. 

Innovative Reuses for Historic Buildings

Bogue Supply Company Building (photo: 

copyright Paul Richer, Richer Images 2010)

Bogue Supply Company Building - interior (photo: 

copyright John Sturr, J. Sturr Photography, 2010)

Fort Baker (photos: Shannon Koy)

In the laundry facility, a fi ltering system was introduced to 

reduce water use by about 60%. 

This contributed to an overall 

30% water-use reduction for the 

project. New construction sited 

on the footprints of noncontributing buildings that had been removed provided 74 new guest 

rooms. Energy-saving systems were chosen as well as green building materials, including insulation 

made from recycled denim and environmentally friendly paints and carpets. The National Park Service certifi ed the rehabilitation work at this newest National Park lodge.

15
Post-Katrina — New Orleans, Louisiana (2005)

Hurricane Katrina was the costliest natural disaster, as well as one of the fi ve deadliest hurricanes, in the history of the United States. As 

part of the Federal relief assistance, the Gulf 

Opportunity Act of 2005 provided economic 

development incentives for the areas of the Gulf 

States most severely impacted by hurricanes Katrina, Rita and Wilma. In Louisiana, property 

owners of income-producing historic buildings in 

31 parishes were eligible to take advantage of the 

26% historic rehabilitation tax credit.

Originally constructed in 1916 to serve the 

city of New Orleans, the Mandeville Street 

Firehouse spent the second half of the century as a community center, theater, costume shop, dance 

academy, and storage space until it was severely damaged during Hurricane Katrina in 2005. The 

Tudor Revival fi rehouse sat derelict for several years, suffering further from severe water damage. 

Between 2010 and 2012, the owners of the building undertook a $615,000 rehabilitation, funded 

in part through the historic tax credit program. Returning the exterior of the building to its former 

glory, and preserving interior spaces and features, the building now houses a fi lm and arts incubator 

space with offi ces available for rent to artists.. The fi rehouse was just one of many historic buildings 

in the Gulf states that have been saved, aided by the 26% historic credit.

Tornado damage recovery — 

Greensburg, Kansas (2007)

In May 2007, multiple tornadoes spawned by the same synopticscale weather system devastated portions of the central United 

States, including in the states of Oklahoma, Colorado, Kansas, 

and South Dakota. The most destructive tornado in the outbreak 

occurred on the evening of May 4th in western Kansas, where 

about 95% of the city of Greensburg in Kiowa County was destroyed. The supercell killed 11 people and injured at least 60 in 

Greensburg alone. 

Disaster Relief

Mandeville Street Firehouse (photo: NPS project fi le)

S.D. Robinett Building (photo: NPS project fi le)

In the past 7 years, this country has witnessed several major natural disasters leading to not only the loss 

of lives, but widespread damage to the economic well-being of entire communities, towns, and cities across 

multiple states. Thousands of buildings have been damaged or destroyed, including many historic buildings, and entire historic districts have been affected as seen in New Orleans in the aftermath of Hurricane 

Katrina; in Greensburg, KS, as a result of a deadly tornado; and in Cedar Rapids, IA, due to major 

fl ooding. In the case of widespread natural disasters, Congress has responded with disaster assistance that 

has included at times an enhanced historic preservation tax credit of 6%, raising the credit to 26% for 

specifi c periods of time. The enhanced incentive has proven to be quite successful in assisting property owners with the rehabilitation of damaged historic buildings and in community rebuilding.

16
The only downtown building in Greensburg that remained standing after the tornado was the S.D. 

Robinett Building, constructed in 1915. As part of the massive rebuilding of the downtown, the 

owners of the historic buildings undertook a $124,600 rehabilitation. Though the building survived 

the tornado, the brick parapet had to be partially rebuilt and considerable interior damage due to 

water infi ltration needed to be addressed. The rehabilitation included numerous sustainable features, including new energy effi cient windows to replace those damaged in the tornado, upgraded 

insulation, an effi cient HVAC system, and bamboo fl ooring. The completed rehabilitation houses 

an antique store on the fi rst fl oor and an apartment on the upper fl oor. The rehabilitation of the 

S.D. Robinett Building serves as an important bridge to the past as the town rebuilds and recovers.

Midwestern fl ood recovery — Cedar Rapids, Iowa (2008)

After months of heavy precipitation, rivers overfl owed their banks in the summer of 2008 for weeks in 

the midwestern section of the 

United States. The high water 

broke through levees at numerous locations affecting areas of 

Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri, and 

Wisconsin. Central Iowa, and 

Cedar Rapids in particular, 

were the hardest hit. When the 

Cedar River crested on June 

13th, it extended well beyond 

the 500-year fl oodplain, covering more than 10 square miles 

of the city. The water swept 

through neighborhoods and 

fl owed through nearly every 

downtown business and most public buildings, displacing city and county services. In Cedar Rapids alone, 

5,390 houses were damaged, dislocating more than 18,000 residents, and 310 commercial and/or industrial buildings were damaged.

Since the fl ood of 2008, 25 historic buildings within the Bohemian Commercial Historic District in 

downtown Cedar Rapids, IA, have benefi tted from the enhanced historic tax credit, including the 

C.S.P.S. Hall and Hose Station No. 4. The 1891 C.S.P.S. Hall, a former Czech social hall, was heavily 

damaged by the fl ood and was saved as the result of a $7 million renovation, completed in 2011. 

The restored building has become the new home for Legion Arts, which presents cutting edge art, 

music, theatre, fi lm and other events at a variety of venues. The ground fl oor was reconfi gured to 

include a new multi-purpose performance studio, classroom and meeting space, two to three compatible retail operations, and an incubator for emerging arts enterprises. The upper-fl oor gallery 

theatre and offi ce spaces were upgraded as part of the rehabilitation. Next door, the Hose Station 

No. 4 has also been brought back to life and converted to a residence and workspace for visiting artists. Important historic features were preserved as part of the rehabilitation, including the historic 

doors, pressed metal ceilings, and even the old fi remen lockers. The building now houses fi lm and 

arts incubator space with offi ces available for rent to artists.

Disaster Relief

Hose Station No. 4 and C.S.P.S. Hall (photo: Emily Myer)

17
Typically when one thinks of education and historic preservation, it involves the theme of learning from 

our past. The historic tax credit program also helps broaden that connection between education and preservation. One way is through the reuse of historic buildings to serve as charter schools or other education 

supporting uses. More commonly, community schools no longer in use are also being adapted for affordable 

and market-rate housing utilizing the historic tax credits. In fi nding new life such as for housing, a community preserves an important part of its past while providing additional housing and returning properties to the tax rolls. In Kentucky alone, 37 schools have been saved and adaptively used since 1995. 

 Education as Part of Preservation

The $2.5 million rehabilitation of Beattyville School in Beattyville, Kentucky, is one of ten historic school buildings across the state that AU Associates has developed 

in the past 10 years for affordable housing utilizing the historic tax credits, 

including projects in Glasgow, Buffalo, Winchester, Irvine, Louisville, Jenkins, and Covington, Kentucky.

The Beattyville School was built in 1926 and for 40 years served the small 

town as a learning center for children in grades 1-12. In 1940 it also became home to the fi rst educational radio station in the country, WBKY, owned and operated by the University of Kentucky. By 

the early 1970s the school had closed and 

the building had been converted into the local board of education administrative and 

maintenance facility.

In 2008 the school property was purchased 

by AU Associates, and soon the building was 

being converted to provide 18 affordable 

housing units in the community. Having a proven track record of historic school rehabilitations, AU 

Associates considered the historic interior of the school to be an attractive and desirable feature to 

help foster a distinctive place for people to live. They preserved the wide 

hallways along with the glazed transoms and sidelights, converted classrooms to apartments, and retained the auditorium for resident use and 

community activities. 

Changing demographics has also led to the closing of a number of historic parochial schools in Kentucky, including the St. Cecilia School in 

Louisville. Suffering from vandalism and disrepair, this 1928 Collegiate 

Gothic-style elementary school was saved and reused through the efforts 

of the Catholic Charities of Louisville and The Housing Partnership, Inc., 

a local non-profi t housing developer. Reopened in 2008 as St. Cecilia 

Senior Housing, the local neighborhood landmark was preserved while 

creating 30 much needed affordable senior apartments for the community. 

The development team successfully created desirable living spaces while preserving the historic 

character of the building, even saving various blackboards as amenity features. In undertaking the 

repair of the historic steel windows, the energy performance was enhanced by utilizing special fi nishes and incorporating modern glazing. Solar panels placed inconspicuously on the roof provide 

energy for the elevators and common spaces, creating greater energy effi ciency for the building. 

Besides the completed $3.5 million rehabilitation of St. Cecilia School, the development team is 

undertaking work on several other historic schools where the Federal historic tax credit will be used.

Beattyville School 

(photos: Holly B 

Weidemann, AU 

Associates)

St. Cecilia School (photo: The 

Housing Partnership, Inc.)

18
Located in the Hampden Historic District in Baltimore, Maryland, Druid Mill is listed in the 

National Register of Historic Places for its association with the industrial history of the Jones Falls. 

Respecting the massive historic industrial 

structure with its thick walls of locally 

quarried stone, heavy timber framing and 

a very early use of decorative cast iron 

columns, the owner successfully retained 

the industrial character of this massive 

mill complex while integrating green sustainable features to create an award-winning project. 

Built in 1866 with a brick addition in 1872, 

Druid Mill, now known as Union Mill, 

was once the state’s largest stone mill and 

the largest producer of cotton duck in the 

world. It remained a mill into the 1920s, the only one along the Jones Falls that burned coal for 

steam instead of using water. Later it was converted 

to a machine shop, then a general warehouse, and, 

in the 1960s, a plant for making toy train-set accessories. Surviving years of reincarnation and then 

vacancy, the property was purchased by the Seawall 

Development Company in 2009. With a $21-million renovation, the 86,000 square-foot mill and 

surrounding 3.6 acres were converted into an active and vibrant mixed-use residential and commercial development, providing affordable apartments 

and offi ce space. The project created 56 one- and 

two-bedroom apartments designed exclusively for 

school teachers new to Baltimore, 30,000 square 

feet of offi ce space targeted for Baltimore’s education, 

health and human service nonprofi t organizations, and 

a 1,500-square-foot café restaurant in the former boiler 

house building. The project also included a half-acre 

central courtyard, for the use of both the commercial 

and residential tenants.

The rehabilitation work met the Secretary of the Interior’s Standards for Rehabilitation, creatively adapting 

the building to a new use while retaining its historic 

character and features. The project was also awarded the 

Baltimore City Green Standards Two Stars rating – the equivalent of LEED-NC Silver certifi cation 

from the United States Green Building Council. The preservation and reutilization of this former 

mill building will serve as an anchor and catalyst to the positive redevelopment momentum in a 

portion of Baltimore City that is seeing a rebirth in recent years.

The historic tax credits can also help support educational reuses in other quite creative ways. In Baltimore, a local development fi rm has rehabilitated two large historic properties to provide housing for teachers. By providing reasonably-priced apartments for teachers, the developers are helping the city to attract 

experienced out-of-town teachers to relocate and work in the city’s schools. 

Education as Part of Preservation

Druid Mill (photos: Paul Burk Photography)

19
The City Opera House, Traverse City, Michigan, constructed in 

1891, is one of the largest and best-preserved early opera houses in the 

state. The Opera House served as a performing arts center, banquet 

and dance facility, and in 1940 was leased by a motion picture company 

until its doors were closed in 1945. The building was donated to the 

City of Traverse City in the 1980s, and a major restoration plan was 

subsequently put in place to restore the facility to its original beauty.

Located within a downtown commercial district with operational businesses on all sides, the restoration project was a logistical challenge. 

The exterior work involved the restoration of the facade while the 

interior rehabilitation included work on the vaulted and dome ceiling, 

reproduction of damaged and missing architectural trim, decorative 

painting, structural improvements to achieve current capacity standards, installation of new mechanical and sprinkler systems and upgrading restrooms. In December of 2004, the City of Traverse City 

celebrated the grand reopening of the restored historic Traverse City Opera House. 

Along Main Street

The Wilmont Building, Livingston, Montana, on South Main Street 

in the city’s commercial district is a good example of a historic building 

being successfully rehabilitated, returning it back to full use. Before the 

project began, the only principal occupant was the Truex Furniture and 

Appliance store, a locally-owned fi rm which utilized the lower fl oors 

while the upper fl oors were unoccupied. The recent rehabilitation work 

returned the upper fl oors to their original use as apartments while providing upgraded retail space below. While adding an elevator for access 

and undertaking work to meet modern building codes, the owners repaired the historic stairs, stripped lead paint, refi nished historic doors, 

and restored the principal historic corridors. Upon completion of the 

rehabilitation work, the 1902 Wilmont Building once again is fully occupied, with offi ces and apartments above the thriving furniture and appliance store.

‘Main Street’ represents the heart and center of so many small towns in America that it is used almost 

synonymously with them. It is not only the traditional commercial center of towns, but also their social 

center as well. While it is not uncommon to fi nd Main Streets that have consistently retained their historic vitality, changing local economies, big-box stores, bank consolidation, modern by-pass highways, and 

other factors have generated hardships for businesses and other activities along the main commercial streets 

of far too many towns. As a consequence, many historic buildings have gone vacant or underutilized, 

and, at times, even whole blocks of buildings are threatened due to neglect or possible demolition. 

Historic preservation has become a common vehicle to help revitalize Main Streets. Local communities 

respond favorably to efforts to fi x up and reuse historic buildings, but there still needs to be suffi cient 

economic incentives for property owners and businesses to take action. The historic preservation tax 

credits have proven to be a successful tool for local community efforts to re-invigorate activity along Main 

Street. Work to restore historic storefronts, repair decorative tin ceilings, correct building code defi ciencies, 

and adapt upper fl oors to new uses are common to many rehabilitation projects. The ongoing success of 

such efforts is helping not only to preserve historic buildings, but also to reverse the decline of many Main 

Streets throughout America. 

The Wilmont Building

(photo: Dan Kaul)

The City Opera House, 

(photo: NPS project fi le)

20
This is a good program. It creates jobs, preserves historic architecture and returns more tax revenue than it costs the federal 

government. It is essential for the restoration of New Orleans. New Orleans, LA 2012 

 

Thank you for the fi nancial incentives. The project has been a wonderful addition to the community of Croswell. We are offering housing that is unlike any that existed prior to the project. Croswell, MI 2007

The possibility of tax incentives enabled us to do the renovation without compromising the building’s integrity--we did it right 

and have repaired the structure and preserved it for another 100 years. Peoria, IL 2001

This program was very benefi cial in allowing us to bring affordable senior housing that was greatly needed to Beloit at the same 

time as saving a structure that played a signifi cant role in Beloit’s history. Beloit, KS 2005

Choanoke Area Development Association of NC, Inc., has now completed 3 senior housing projects using tax incentives. In 

this rural, economically distressed area, this would not have been possible without the rehabilitation tax incentives. Jobs were 

created and much needed standard housing has been provided. Enfi eld, NC 2011

Both the State and Federal government employees involved in the project were very helpful and would take time to answer any 

questions. Anniston, AL 2001 

This program is a government incentive that actually works. It preserves historic buildings while making such preservation 

economically viable. Oklahoma City, OK 2011

A great program. My wife and I have done at least 10 projects over the last decade and this has created jobs and improved the 

neighborhood. The tax incentives are essential. Richmond, VA 2010

Valuable urban revitalization and economic development tool. Jefferson City, MO 2012 

The impact of the incentive cannot be overestimated. Restoration of our historic landscape takes recycling to a whole new level, 

we save money, we save materials, we create jobs and best of all we save our heritage. Cambridge, MD 2008

These kind of small incentives are what the country needs!! Small business people need and can use this kind of project! 

 Saratoga, FL 2010

“

“

Building Owners

Program at a Glance 

Historic rehabilitation projects certifi ed (Part 3s): 38,819

Rehabilitation investment: $66.09 billion

Rehabilitated housing units: 238,258

New housing units: 221,132

Low and moderate income housing units: 124,341

Estimated number of local jobs created: 2.4 million 

35

years
National Park Service, U.S. Department of the Interior

Technical Preservation Services, Washington, DC

March 2013

Arctic Club Building

Seattle, Washington

PSFS Building

Philadelphia, Pennsylvania

Rock Hill Cotton Factory

Rock Hill, South Carolina

Raymond M. Hilliard Center

Chicago, Illinois 

Hanney’s Building

Phoenix, Arizona

Humble Oil Company Building

Houston, Texas

Woodward & Lothrop Building

Washington, DC

The Peabody Hotel

Memphis, Tennessee

Savage Mill

Savage, Maryland

Imperial Hotel

Atlanta, Georgia

Aquila Court

Omaha, Nebraska

Cordova Hotel

St Augustine, Florida

Apollo Theater

New York, New York

Fox River Mills

Appleton, Wisconsin

Many more examples are on our website at: http://www.nps.gov/tps/ along with additional 

reports on the Federal Historic Preservation Tax Incentives Program.

Since 1934, the Apollo Theater has 

showcased legendary African-American 

talent. This venerable Harlem landmark in New York City completed a 

certifi ed rehabilitation in 2006 that 

included restoration of the exterior and 

marque, expansion of the lobby, and 

improved public facilities and access. It 

is one of the many buildings across the 

nation that has been rehabilitated using 

our Federal Historic Preservation Tax 

Incentives Program. (photo: courtesy of 

The Apollo Theater Foundation and 

Bernstein Associates Photographers) 

Some past projects . . .