reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 20 - EVALUATION CRITERIA AND PROCEDURES FOR NOMINATIONS OF PROPERTY TO THE NATIONAL REGISTER OR FOR DESIGNATION AS A NATIONAL HISTORIC LANDMARK › Part IV - Public Notice and Public Hearings › Section 17VAC10-20-190 - Submission of nominations to the National Park Service

Current through Register Vol. 40, No. 24, July 15, 2024
The director shall review nominations approved by the
					 State Review Board, along with all comments received. If the director finds the
					 nominations to be adequately documented and technically, professionally, and
					 procedurally correct and sufficient and in conformance with National Register
					 criteria for evaluation, the director may submit them to the Keeper of the
					 National Register of Historic Places, National Park Service, United States
					 Department of the Interior, Washington, D.C. 20240. The director shall include
					 all written comments received and all notarized statements of objection with
					 the nomination when it is submitted to the keeper.
If the director and the State Review Board disagree on
					 whether a property meets the National Register criteria for evaluation, the
					 director may submit the nomination with his opinion concerning whether or not
					 the property meets the criteria for evaluation and the opinion of the State
					 Review Board to the Keeper of the National Register for a final decision on the
					 listing of the property. The director shall submit such disputed nominations if
					 so requested within 45 days of the State Review Board meeting by the State
					 Review Board or the chief elected local official of the county, city, or town
					 in which the property is located but need not otherwise do so.
Any person or organization which supports or opposes the
					 nomination of a property by a State Historic Preservation Officer may petition
					 the keeper during the nomination process either to accept or reject a
					 nomination. The petitioner must state the grounds of the petition and request
					 in writing that the keeper substantively review the
					 nomination.
Statutory Authority
§ 10.1-2202 of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 20 - EVALUATION CRITERIA AND PROCEDURES FOR NOMINATIONS OF PROPERTY TO THE NATIONAL REGISTER OR FOR DESIGNATION AS A NATIONAL HISTORIC LANDMARK › Part IV - Public Notice and Public Hearings › Section 17VAC10-20-200 - Owner objections

Current through Register Vol. 40, No. 24, July 15, 2024
A. Upon
				  receiving the notification required by
				  17VAC10-20-130, the owners of
				  property proposed for nomination shall have the opportunity to concur in or
				  object to the nomination.
B. Any
				  owner or owners of a private property who wish to object shall submit a
				  written, attested, and notarized statement of objection. The statement of
				  objection shall (i) reference the subject property by address or parcel number,
				  or both; (ii) certify that the objecting party is the sole or partial owner of
				  the private property, as appropriate; and (iii) certify that the objecting
				  party objects to the listing. The statement of objection must be received by
				  the director at least seven business days prior to the meeting of the State
				  Review Board at which the property is considered for nomination
C. If an objecting party whose name did not
				  appear on the official land recordation records or tax records used by the
				  director pursuant to
				  17VAC10-20-150 certifies in a
				  written, attested, and notarized statement that the party is the sole or
				  partial owner of a nominated private property, such owner shall be counted by
				  the director in determining whether a majority of the owners has objected. The
				  statement of objection must be received by the director at least seven business
				  days prior to the meeting of the State Review Board at which the property is
				  considered for nomination.
D. If
				  (i) the owner of a private property, (ii) the majority of the owners of a
				  single private property with multiple owners, or (iii) the majority of the
				  owners in a district has objected to the nomination prior to the submittal of a
				  nomination, the director shall submit the nomination to the keeper only for a
				  determination of eligibility for the National Register. In accordance with the
				  National Historic Preservation Act, the keeper shall determine whether the
				  property meets the National Register criteria for evaluation but shall not add
				  the property to the National Register.
E. Each owner of private property in a
				  district has one vote regardless of how many properties or what part of one
				  property that party owns and regardless of whether the property contributes to
				  the significance of the district.
Statutory Authority: § 10.1-2202 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 20 - EVALUATION CRITERIA AND PROCEDURES FOR NOMINATIONS OF PROPERTY TO THE NATIONAL REGISTER OR FOR DESIGNATION AS A NATIONAL HISTORIC LANDMARK › Part V - Review and Submission of Nominations to the National Register › Section 17VAC10-20-210 - Boundary changes

Current through Register Vol. 40, No. 24, July 15, 2024
The director may initiate the process for changing the
					 boundaries of a previously listed National Register property upon concluding
					 that one or more of the conditions set out in
					 17VAC10-20-70 has been met. In
					 addition, any person or organization may petition in writing to have a boundary
					 changed.
A boundary alteration shall be considered as a new
					 property nomination. In the case of boundary enlargements the notification
					 procedures set out in Part IV of this chapter (17VAC10-20-130 et seq.) shall
					 apply. However, only the additional area proposed for nomination to the
					 National Register shall be used to determine the property owners and the
					 adjacent property owners to receive notification pursuant to
					 17VAC10-20-130 and
					 17VAC10-20-140. Only the owners of
					 the property in the additional area shall be counted in determining whether a
					 majority of private owners object to listing in the National Register. In the
					 case of a proposed diminution of a boundary, the director shall notify the
					 property owners and the chief elected local official and give them an
					 opportunity to comment prior to submitting any proposal to the Keeper of the
					 National Register.
Statutory Authority
§ 10.1-2202 of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 20 - EVALUATION CRITERIA AND PROCEDURES FOR NOMINATIONS OF PROPERTY TO THE NATIONAL REGISTER OR FOR DESIGNATION AS A NATIONAL HISTORIC LANDMARK › Part V - Review and Submission of Nominations to the National Register › Section 17VAC10-20-220 - Removal of property from the National Register

Current through Register Vol. 40, No. 24, July 15, 2024
The director may initiate the process for removing property
					 from the National Register upon concluding that one or more of the conditions
					 set out in
					 17VAC10-20-90 have been met. In
					 addition, any person or organization may petition in writing for removal of a
					 property from the National Register by setting forth the reasons the property
					 should be removed on the grounds established in
					 17VAC10-20-90. With respect to
					 nominations determined eligible for the National Register because the owners of
					 private property object to listing, anyone may petition for reconsideration of
					 whether or not the property meets the criteria for evaluation using these
					 procedures.
The director shall notify the affected owner or owners and
					 chief elected local official and give them an opportunity to comment prior to
					 submitting a petition for removal.
The director shall respond in writing within 45 days of
					 receipt to petitions for removal of property from the National Register. The
					 response shall advise the petitioner of the director's views on the petition. A
					 petitioner desiring to pursue his removal request must notify the director in
					 writing within 45 days of receipt of the written views on the petition.
Within 15 days after receipt of the petitioner's
					 notification of intent to pursue his removal request, the director shall notify
					 the petitioner in writing either that the State Review Board will consider the
					 petition on a specified date or that the petition will be forwarded to the
					 keeper after notification requirements have been completed. The director shall
					 forward the petitions to the keeper for review within 15 days after
					 notification requirements or State Review Board consideration, if applicable,
					 have been completed. The director shall also forward all comments
					 received.
Statutory Authority
§ 10.1-2202 of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 20 - EVALUATION CRITERIA AND PROCEDURES FOR NOMINATIONS OF PROPERTY TO THE NATIONAL REGISTER OR FOR DESIGNATION AS A NATIONAL HISTORIC LANDMARK › Part VI - Nomination Appeals › Section 17VAC10-20-230 - Appeals

Current through Register Vol. 40, No. 24, July 15, 2024
Any person or local government may appeal to the keeper the
					 failure or refusal of the director to nominate a property, upon decision of the
					 director not to nominate a property for any reason when a National Register
					 nomination form had been submitted to the director pursuant to
					 17VAC10-20-170, or upon failure of
					 the director to submit a nomination recommended by the State Review
					 Board.
Statutory Authority
§ 10.1-2202 of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 20 - EVALUATION CRITERIA AND PROCEDURES FOR NOMINATIONS OF PROPERTY TO THE NATIONAL REGISTER OR FOR DESIGNATION AS A NATIONAL HISTORIC LANDMARK › Part VI - Nomination Appeals › Form - FORMS (17VAC10-20)

Current through Register Vol. 40, No. 24, July 15, 2024
National Register of Historic Places Registration, OMB No.
					 10024-0018 (eff. 10/90).
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-20 - Introduction to certifications of significance and rehabilitation

Current through Register Vol. 40, No. 24, July 15, 2024
A. Individuals,
				estates, partnerships, trusts, or corporations may apply for certification of
				historic significance and certification of rehabilitations.
B. Requests for certifications of historic
				significance and of rehabilitations shall be made on the Historic Preservation
				Certification Application forms. Part 1 of the application, Evaluation of
				Significance, is used to request certification of historic significance. Part 2
				of the application, Description of Rehabilitation, is used to request
				certification of a proposed rehabilitation project. Part 3 of the application,
				Request for Certification of Completed Work, is used to request certification
				of a completed rehabilitation project. If a rehabilitation project is completed
				before preparing Part 2 of the application, the applicant shall prepare Parts 2
				and 3 simultaneously.
C. The
				Historic Preservation Certification Application forms are available from the
				Department of Historic Resources.
D. The department generally completes reviews
				of certification requests within 30 days of receiving a complete, adequately
				documented application. Where adequate information is not provided, the
				department will notify the applicant of the additional information needed to
				complete the review. The department will adhere to this time period as closely
				as possible, but it is not mandatory, and the failure to complete a review
				within the designated period does not waive or alter any certification
				requirement. Expedited review of projects is available upon request as set
				forth in 17VAC10-30-80.
E. Certifications are only given in writing
				by duly authorized officials of the Department of Historic Resources. Decisions
				with respect to certifications are made on the basis of the information
				contained in the application form and other available information.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-30 - Certifications of historic significance

Current through Register Vol. 40, No. 24, July 15, 2024
A. Any property owner may consult with the
				Department of Historic Resources to determine whether a property is listed
				individually on the Virginia Landmarks Register, or whether a property is
				located within a historic district that is listed on the Virginia Landmarks
				Register.
B. Properties listed
				individually on the Virginia Landmarks Register are certified historic
				structures.
C. For properties
				located in registered historic districts, the applicant shall request that the
				Department of Historic Resources determine whether the property is of historic
				significance to the district. The applicant shall prepare Part 1 of the
				Historic Preservation Certification Application form according to the
				instructions accompanying the application, including:
1. Name and mailing address of the
				owner;
2. Name and address of the
				property;
3. Name of the historic
				district;
4. Current photographs of
				the building and its site, showing exterior and interior features and spaces
				adequate to document the property's significance;
5. Brief description of the appearance of the
				property, including alterations, characteristic features, and estimated date or
				dates of construction;
6. Brief
				statement of significance, summarizing how the property reflects the recognized
				historic values of the historic district;
7. Map showing the location of the property
				within the historic district; and
8. Signature of the owner requesting
				certification.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-40 - Standards for evaluating significance within registered historic districts

Current through Register Vol. 40, No. 24, July 15, 2024
A. Some
				properties listed in the Virginia Landmarks Register, primarily historic
				districts, are resources whose concentration or continuity possesses greater
				historical significance than many of their individual component buildings and
				structures. These usually are documented as a group rather than individually.
				Accordingly, this type of documentation is not conclusive for the purposes of
				this part. The applicant shall supplement this documentation using Part 1 of
				the Historic Preservation Certification Application, providing information on
				the significance of the specific property, as set forth in
				17VAC10-30-30 C.
B. The Department of Historic Resources
				evaluates properties located within registered historic districts to determine
				if they contribute to the historic significance of the district by applying the
				following standards:
1. A property
				contributing to the historic significance of a district is one which by
				location, design, setting, materials, workmanship, feeling, and association
				adds to the district's sense of time and place and historical
				development.
2. A property not
				contributing to the historic significance of a district is one that does not
				add to the district's sense of time and place and historical development; or
				one where the location, design, setting, materials, workmanship, feeling and
				association have been so altered or have so deteriorated that the overall
				integrity of the building has been irretrievably lost.
3. Ordinarily buildings that have been built
				within the past 50 years shall not be considered to contribute to the
				significance of a district unless a strong justification concerning their
				historical or architectural merit is given or the historical attributes of the
				district are considered to be less than 50 years old.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-50 - Certifications of rehabilitation

Current through Register Vol. 40, No. 24, July 15, 2024
A. Applicants requesting certification of
				rehabilitation projects shall comply with the procedures listed below. A fee,
				described in
				17VAC10-30-80, is charged by the
				Department of Historic Resources for reviewing all proposed, ongoing, and
				completed rehabilitation work. No certification decisions shall be issued to
				any applicant until the appropriate remittance is received. Applicants may
				request the department's review before, during, or after completion of a
				rehabilitation project. Applicants are strongly encouraged to request the
				department's review before beginning a rehabilitation project.
1. To request review of a rehabilitation
				project, the project applicant shall submit Part 2 of the Historic Preservation
				Certification Application form according to the instructions accompanying the
				application. Documentation, including photographs adequate to document the
				appearance of the structure, both on the interior and the exterior, and its
				site and environment before rehabilitation, shall accompany the application.
				Other documentation, including plans, specifications, and surveys, may be
				required to evaluate certain rehabilitation projects. Where necessary
				documentation is not provided, review and evaluation may not be possible and a
				denial of certification will be issued on the basis of lack of information.
				Because the circumstances of each rehabilitation project are unique,
				certifications that may have been granted to other rehabilitations are not
				specifically applicable and may not be relied on by applicants as applicable to
				other projects.
2. To request
				certification of a completed rehabilitation project, the applicant shall submit
				Part 3 of the Historic Preservation Certification Application, "Request for
				Certification of Completed Work," according to the instructions accompanying
				the application, and provide documentation that the completed project is
				consistent with the work described in Part 2. This documentation includes but
				is not limited to:
a. Name and mailing address
				or addresses of the owner or owners;
b. Name and address of the
				property;
c. Photographs of the
				property showing the completed rehabilitation work, including exterior and
				interior features and spaces, sufficient to demonstrate that the completed work
				is consistent with the standards for rehabilitation;
d. Assessed value of the building in the year
				preceding the start of rehabilitation;
e. Final costs attributed to the
				rehabilitation work;
f. When
				rehabilitation expenses exceed $100,000, certification by a certified public
				accountant or equivalent of the actual costs attributed to the rehabilitation
				of the historic structure; and
g.
				Signature of the applicant.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-70 - Appeals

Current through Register Vol. 40, No. 24, July 15, 2024
A. A project
				applicant may appeal any denial of certification. A request for an appeal shall
				be made in writing to the Director of the Department of Historic Resources,
				2801 Kensington Avenue, Richmond, Virginia 23221, within 60 days of receipt of
				the decision that is the subject of the appeal. It is not necessary for the
				applicant to present arguments for overturning a decision within this 60-day
				period. The applicant may request an opportunity to meet with the director, but
				all information that the applicant wishes the director to consider shall be in
				writing. The director shall consider the record of the decision in question,
				any further written submissions by the applicant, and other available
				information, and may consult with experts or others as appropriate. The
				director shall provide the applicant a written decision as promptly as
				circumstances permit. The appeal process is an administrative review of
				decisions made by the department; it is not an adjudicative
				proceeding.
B. In considering
				appeals, the director may take into account new information not previously
				available or submitted; alleged errors in professional judgment; or alleged
				prejudicial procedural errors. The director's decision may:
1. Reverse the appealed decision;
2. Affirm the appealed decision; or
3. Resubmit the matter to the department
				program staff for further consideration.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-80 - Fees for processing rehabilitation certification requests

Current through Register Vol. 40, No. 24, July 15, 2024
A. Fees are charged
				for reviewing rehabilitation certification requests in accordance with the
				following schedule:
Rehabilitation Costs
Part 2 Review Fee
Part 3 Review Fee
Less than $50,000
Fee waived
$100
$50,000 - $99,999
$250
$250
$100,000 - $499,999
$400
$400
$500,000 - $999,999
$750
$750
$1 million or more
$1,500
$1,500
B.
				The department generally completes reviews of certification requests within 30
				days of receiving a complete, adequately documented application. Upon request,
				if the current workload at the department permits, the department will review
				complete, fully documented applications within five days. The director reserves
				the right to refuse requests for expedited review if the current workload at
				the department so warrants. Fees are charged for such expedited review in
				accordance with the following schedule:
Rehabilitation Costs
Expedited Review Fee
Less than $50,000
$100
$50,000 - $99,999
$250
$100,000 - $499,999
$400
$500,000 - $999,999
$750
$1 million or more
$1,500
C.
				Payment of fees for review of Parts 2 and 3 shall be made to the Department of
				Historic Resources when the applications are submitted. Certification decisions
				will not be issued until the appropriate remittances are received. Payment of
				fees for expedited review shall be submitted with the request for expedited
				review, and review shall not commence until such fee is paid. Fees are
				nonrefundable, except in cases where the request for expedited review is
				refused.
D. In general, each
				rehabilitation of a separate certified historic structure will be considered a
				separate project for purposes of computing the size of the fee.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-90 - Forms

Current through Register Vol. 40, No. 24, July 15, 2024
Applications for certifications of buildings and
				  rehabilitation projects are made with the Historic Preservation Certification
				  Application, prepared by the Department of Historic Resources. The forms are
				  available from the department.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-100 - Definition of rehabilitation project

Current through Register Vol. 40, No. 24, July 15, 2024
A. A certified historic structure shall be
				treated as having been materially rehabilitated only if the eligible
				rehabilitation expenses (as defined in
				17VAC10-30-110 ) incurred in a
				24-month period selected by the taxpayer ending with or within the completion
				year shall equal or exceed 50% of the assessed value of the building for local
				real estate tax purposes, determined for the year before the start of
				rehabilitation, unless the building is an owner-occupied building, in which
				case the eligible rehabilitation expenses shall amount to at least 25% of the
				assessed value of the building for local real estate tax purposes for the year
				before the start of rehabilitation.
B. In the case of any rehabilitation that may
				reasonably be expected to be completed in phases set forth in a plan of
				rehabilitation submitted contemporaneously with the Description of
				Rehabilitation, subsection A of this section shall be applied by substituting
				"60-month period" for "24-month period." A rehabilitation may reasonably be
				expected to be completed in phases if it consists of two or more distinct
				stages of development. The department may review each phase as it is presented,
				but a phased project cannot be designated a certified rehabilitation until all
				of the phases are completed. The applicant may elect to claim the credit
				allowable for each completed phase of a phased project, upon receipt from the
				department of written approval of the work completed for each phase. Any such
				initial claims will be contingent upon final certification of the completed
				project.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-110 - Eligible rehabilitation expenses

Current through Register Vol. 40, No. 24, July 15, 2024
A. Eligible rehabilitation expenses are those
				expenses incurred by a taxpayer in connection with a plan of rehabilitation on
				or after January 1, 1997, in the material rehabilitation of a certified
				historic structure and added to the property's capital account.
B. Once the material rehabilitation test is
				met, the eligible rehabilitation expenses upon which a credit can be claimed
				include:
1. Expenses incurred prior to the
				start of the 24-month measuring period as defined in
				17VAC10-30-100 A, provided that
				the expenses were incurred in connection with the rehabilitation process that
				resulted in the material rehabilitation of the building;
2. Within the measuring period as defined in
				17VAC10-30-100 A; and
3. After the end of the measuring period as
				defined in
				17VAC10-30-100 A but prior to the
				completion of the project.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-120 - Qualification for credit

Current through Register Vol. 40, No. 24, July 15, 2024
Credits against tax shall be available for the material
				  rehabilitation of a certified historic structure. Material rehabilitation means
				  improvements or reconstruction consistent with the standards for
				  rehabilitation, the cost of which amounts to at least 50% of the assessed value
				  of the buildings for local real estate tax purposes for the year before the
				  start of rehabilitation, unless the building is an owner-occupied building, in
				  which case the cost shall amount to at least 25% of the assessed value of such
				  building for local real estate tax purposes for the year before such
				  rehabilitation expenses were incurred. An owner-occupied building is any
				  building, at least 75% of which is used as a personal residence by the owner,
				  or which is available for occupancy by the owner for at least 75% of the year.
				  The assessed value of the building for local real estate tax purposes does not
				  include any assessment for land. The determination of whether a rehabilitation
				  has been material shall be made at the entity level, not at the partner or
				  shareholder level.
Ex.
1. Certified
				historic structure has a 1996 tax assessment of $20,000 for the land, $80,000
				for the building; and a 1997 assessment of $20,000 for the land, $70,000 for
				the building. Taxpayer submits a plan of rehabilitation on December 1, 1997.
				Taxpayer applies for a building permit for work to be done in accordance with
				the plan of rehabilitation on December 15, 1997. Taxpayer incurs eligible
				rehabilitation expenses in the amount of $37,500 pursuant to the plan of
				rehabilitation. Rehabilitation is completed in 1999. Taxpayer is not entitled
				to a tax credit because taxpayer's eligible rehabilitation expenses ($37,500)
				do not exceed 50% of the assessed value of the building in the year prior to
				the start of rehabilitation ($40,000).
Ex.
2. Same facts
				as above, except taxpayer applies for the building permit on January 2, 1998.
				Eligible rehabilitation expenses ($37,500) exceed 50% of the assessed value of
				the building in the year prior to the start of rehabilitation ($35,000).
				Therefore, taxpayer is entitled to a credit of 20% (for completion in 1999) of
				$37,500.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-130 - Amount and timing of credit

Current through Register Vol. 40, No. 24, July 15, 2024
A. The amount of the credit shall be
				determined by multiplying the total amount of eligible rehabilitation expenses
				incurred in connection with the plan of rehabilitation by 25%. Eligible
				rehabilitation expenses may include expenses in connection with the
				rehabilitation that were incurred prior to the start of rehabilitation.
				Further, eligible rehabilitation expenses may include expenses incurred prior
				to completion of a formal plan of rehabilitation provided the expenses were
				incurred in connection with the rehabilitation that was completed.
B. Complete, adequately documented Historic
				Preservation Certification Application forms must be received by the department
				within one year after the final expense is incurred or the final certificate of
				occupancy (if appropriate) is issued. Properties that do not meet the criteria
				for individual listing on the Virginia Landmarks Register must be located in
				registered historic districts by such date. Taxpayers are cautioned, however,
				that if Parts 1 and 2 of the Historic Preservation Certification Application
				forms are not submitted prior to beginning work on the rehabilitation, they
				proceed with the project at the risk that the building or the rehabilitation
				project will not be certified.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-140 - Entitlement to credit

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Effective for taxable years beginning on and after January 1, 1997, any
				individual, trust or estate, or corporation incurring eligible expenses in the
				rehabilitation of a certified historic structure shall be entitled to a credit
				against tax in the manner and amount set forth in these regulations. Credits
				granted to a partnership, electing small business corporation (S corporation),
				or limited liability company shall be passed through to the partners or
				shareholders, respectively. Credits granted to a partnership, electing small
				business corporation (S corporation), or limited liability company shall be
				allocated among partners or shareholders, respectively, either in proportion to
				their ownership interest in such entity or as the partners or shareholders
				mutually agree.
The members, partners or shareholders at the end of the
				  taxable year in which there is an entitlement to credit shall be allocated the
				  state rehabilitation tax credits for which a project is certified.
B. The Department of Historic
				Resources shall certify the amount of eligible rehabilitation expenses. The
				certification shall consist of a letter signed by an authorized representative
				of the department confirming that the rehabilitated property is a certified
				historic structure and that the rehabilitation is a certified historic
				rehabilitation, and shall specify the amount of eligible rehabilitation
				expenses, based on the Request for Certification of Completed Work form. The
				department's certification shall make reference to any partnership, S
				corporation, or limited liability company allocation document, as defined in
				subsection A of this section. A person with an interest in the property who
				materially rehabilitates a certified historic structure may apply for a
				certificate of material rehabilitation. Persons with an interest in the
				property include those individuals or entities that have a possessory interest
				in the property. The application for issuance of a certificate shall set forth
				the name of the individual or entity that will utilize the credit on its tax
				return. The taxpayer shall attach the certificate to the Virginia tax return on
				which the credit is claimed.
C. If
				the amount of the credit exceeds the taxpayer's tax liability for such taxable
				year, the amount that exceeds the tax liability may be carried over for credit
				against the income taxes of such taxpayer for the next ten taxable years or
				until the full credit is used, whichever occurs first. For purposes of
				passthrough entities (e.g., general and limited partnerships, limited liability
				companies, S corporations) this paragraph shall be applied to the partners,
				members or shareholders, as applicable.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-150 - Transition rules for projects begun before 1997

Current through Register Vol. 40, No. 24, July 15, 2024
A. Rehabilitation expenses incurred before
				January 1, 1997, do not qualify for a rehabilitation tax credit.
B. Applicants whose rehabilitation projects
				commenced before 1997, but were not completed until after January 1, 1997, may
				apply for certification of their rehabilitation work, in accordance with the
				provisions of
				17VAC10-30-20,
				17VAC10-30-30, and
				17VAC10-30-50. In these cases, the
				tax credit is calculated as the appropriate percentage of expenses incurred on
				or after January 1, 1997.
C. For
				projects begun before January 1, 1997, the material rehabilitation test shall
				be determined by the entire project, rather than by those parts of the work
				completed on or after January 1, 1997.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Section 17VAC10-30-160 - Coordination with the federal certified historic rehabilitation program

Current through Register Vol. 40, No. 24, July 15, 2024
A. Certifications
				of properties and rehabilitation projects by the National Park Service, U.S.
				Department of the Interior, under Federal Law 36 CFR Part 67, are not
				equivalent to certification of properties and rehabilitation projects by the
				Virginia Department of Historic Resources under § 58.1-339.2 of the Code
				of Virginia, except as provided in subsection B of this section. Taxpayers are
				cautioned that deadlines and requirements for certifications under these state
				regulations may differ from deadlines and requirements for certifications under
				the federal program.
B.
				Certifications of historic significance of properties (Part 1, Historic
				Preservation Certification Application) by the National Park Service, U.S.
				Department of the Interior, dated after January 1, 1995, shall be accepted as
				equivalent of certification of historic significance by the Virginia Department
				of Historic Resources under the provisions of
				17VAC10-30-20.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of
					 Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 10 - DEPARTMENT OF HISTORIC RESOURCES › Chapter 30 - HISTORIC REHABILITATION TAX CREDIT › Form - FORMS (17VAC10-30)

Current through Register Vol. 40, No. 24, July 15, 2024
State
				  Historic Rehabilitation Tax Credit Program Historic Preservation Certification
				  Application Part 1 - Evaluation of Significance, DHR Form TC-1 (rev.
				  10/2015)
State
				  Historic Rehabilitation Tax Credit Program Historic Preservation Certification
				  Application Part 2 - Description of Rehabilitation, DHR Form TC-2 (rev.
				  10/2015)
State
				  Historic Rehabilitation Tax Credit Program Historic Preservation Certification
				  Application Part 3 - Request for Certification of Completed Work, DHR Form TC-3
				  (rev. 10/2015)
Continuation/Amendment
				  Sheet - Historic Preservation Certification Application, DHR Form TC-4 (rev.
				  1/2015)
State
				  Historic Rehabilitation Tax Credit Program Historic Preservation Certification
				  Application Billing Statement, DHR Form TC-5 (rev. 1/2015)
Disclosure
				  of Ownership - State Historic Rehabilitation Tax Credit Program Historic
				  Preservation Certification Application, DHR Form TC-6 (rev.
				  1/2015)
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part I - Purpose and Definitions › Section 17VAC15-11-10 - Purpose

Current through Register Vol. 40, No. 24, July 15, 2024
The purpose of this chapter is to promote public
					 involvement in the development, amendment or repeal of the regulations of the
					 Library of Virginia (Library Board). This chapter does not apply to
					 regulations, guidelines, or other documents exempted or excluded from the
					 provisions of the Administrative Process Act (§ 2.2-4000 et seq. of the
					 Code of Virginia).
Statutory Authority
§§ 2.2-4007.02 and 42.1-8 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 17VAC15-11-30 - Notification list

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency
				  shall maintain a list of persons who have requested to be notified of
				  regulatory actions being pursued by the agency.
B. Any person may request to be placed on a
				  notification list by registering as a public user on the Town Hall or by making
				  a request to the agency. Any person who requests to be placed on a notification
				  list shall elect to be notified either by electronic means or through a postal
				  carrier.
C. The agency may maintain
				  additional lists for persons who have requested to be informed of specific
				  regulatory issues, proposals, or actions.
D. When electronic mail is returned as
				  undeliverable on multiple occasions at least 24 hours apart, that person may be
				  deleted from the list. A single undeliverable message is insufficient cause to
				  delete the person from the list.
E.
				  When mail delivered by a postal carrier is returned as undeliverable on
				  multiple occasions, that person may be deleted from the list.
F. The agency may periodically request those
				  persons on the notification list to indicate their desire to either continue to
				  be notified electronically, receive documents through a postal carrier, or be
				  deleted from the list.
Statutory Authority
§§ 2.2-4007.02 and 42.1-8 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 17VAC15-11-40 - Information to be sent to persons on the notification list

Current through Register Vol. 40, No. 24, July 15, 2024
A. To persons electing to receive electronic
				  notification or notification through a postal carrier as described in
				  17VAC15-11-30, the agency shall
				  send the following information:
1. A notice of
				  intended regulatory action (NOIRA).
2. A notice of the comment period on a
				  proposed, a reproposed, or a fast-track regulation and hyperlinks to, or
				  instructions on how to obtain, a copy of the regulation and any supporting
				  documents.
3. A notice soliciting
				  comment on a final regulation when the regulatory process has been extended
				  pursuant to § 2.2-4007.06 or 2.2-4013C of the Code of Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 17VAC15-11-50 - Public comment

Current through Register Vol. 40, No. 24, July 15, 2024
A. In
				  considering any nonemergency, nonexempt regulatory action, the agency shall
				  afford interested persons an opportunity to submit data, views, and arguments,
				  either orally or in writing, to the agency. Such opportunity to comment shall
				  include an online public comment forum on the Town Hall.
1. To any requesting person, the agency shall
				  provide copies of the statement of basis, purpose, substance, and issues; the
				  economic impact analysis of the proposed or fast-track regulatory action; and
				  the agency's response to public comments received.
2. The agency may begin crafting a regulatory
				  action prior to or during any opportunities it provides to the public to submit
				  comments.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 17VAC15-11-60 - Petition for rulemaking

Current through Register Vol. 40, No. 24, July 15, 2024
A. As
				  provided in § 2.2-4007 of the Code of Virginia, any person may petition
				  the agency to consider a regulatory action.
B. A petition shall include but is not
				  limited to the following information:
1. The
				  petitioner's name and contact information;
2. The substance and purpose of the
				  rulemaking that is requested, including reference to any applicable Virginia
				  Administrative Code sections; and
3. Reference to the legal authority of the
				  agency to take the action requested.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 17VAC15-11-70 - Appointment of regulatory advisory panel

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency may appoint a regulatory
				  advisory panel (RAP) to provide professional specialization or technical
				  assistance when the agency determines that such expertise is necessary to
				  address a specific regulatory issue or action or when individuals indicate an
				  interest in working with the agency on a specific regulatory issue or
				  action.
B. Any person may request
				  the appointment of a RAP and request to participate in its activities. The
				  agency shall determine when a RAP shall be appointed and the composition of the
				  RAP.
C. A RAP may be dissolved by
				  the agency if:
1. The proposed text of the
				  regulation is posted on the Town Hall, published in the Virginia Register, or
				  such other time as the agency determines is appropriate; or
2. The agency determines that the regulatory
				  action is either exempt or excluded from the requirements of the Administrative
				  Process Act.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 17VAC15-11-80 - Appointment of negotiated rulemaking panel

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency may appoint a negotiated
				  rulemaking panel (NRP) if a regulatory action is expected to be
				  controversial.
B. An NRP that has
				  been appointed by the agency may be dissolved by the agency when:
1. There is no longer controversy associated
				  with the development of the regulation;
2. The agency determines that the regulatory
				  action is either exempt or excluded from the requirements of the Administrative
				  Process Act; or
3. The agency
				  determines that resolution of a controversy is unlikely.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 17VAC15-11-90 - Meetings

Current through Register Vol. 40, No. 24, July 15, 2024
Notice of any open meeting, including meetings of a RAP or
					 NRP, shall be posted on the Virginia Regulatory Town Hall and Commonwealth
					 Calendar at least seven working days prior to the date of the meeting. The
					 exception to this requirement is any meeting held in accordance with §
					 2.2-3707D of the Code of Virginia allowing for contemporaneous notice to be
					 provided to participants and the public.
Statutory Authority
§§ 2.2-4007.02 and 42.1-8 of the Code of
						Virginia.
Virginia Administrative Code › Title 17 - LIBRARIES AND CULTURAL RESOURCES › Agency 15 - LIBRARY BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 17VAC15-11-100 - Public hearings on regulations

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency shall indicate in its notice of
				  intended regulatory action whether it plans to hold a public hearing following
				  the publication of the proposed stage of the regulatory action.
B. The agency may conduct one or more public
				  hearings during the comment period following the publication of a proposed
				  regulatory action.
C. An agency is
				  required to hold a public hearing following the publication of the proposed
				  regulatory action when:
1. The agency's basic
				  law requires the agency to hold a public hearing;
2. The Governor directs the agency to hold a
				  public hearing; or
3. The agency
				  receives requests for a public hearing from at least 25 persons during the
				  public comment period following the publication of the notice of intended
				  regulatory action.