West Virginia Code of State Rules › Agency 82 - Culture And History › Title 82 - LEGISLATIVE RULE DIVISION OF CULTURE AND HISTORY › Series 82-04 - Rehabilitation Of Certified Historic Residential Structures Tax Credit › Section 82-4-3 - Credit for Qualified Rehabilitated Residential Buildings Investment

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The West Virginia Division of
				Culture and History, State Historic Preservation Office administers
				the historic preservation program for the state. The Division's role
				in the application procedure shall be identical, or substantially
				similar, to that in 36 C.F.R. Part 67 and 26 C.F.R. Part 1, to the
				extent applicable. The Division also reviews the application for
				eligible expenditures and determines whether the rehabilitation meets
				the Standards. Approval of the application by the SHPO allows the
				owner to apply for the certified historic residential structure's tax
				credit when filing West Virginia annual income tax forms.
3.2. The application to establish
				that the property is eligible to receive the credit for qualified
				rehabilitated residential buildings investment consists of three
				parts. The application may be obtained from the Division of Culture
				and History, Cultural Center, 1900 Kanawha Boulevard East,
				Charleston, WV 25305.
3.2.a.
				Historic Preservation Certification Application Part 1 - Evaluation
				of Significance. Review and approval of a completed Part 1
				application establishes that the building is a certified historic
				structure. This application must be completed and submitted to the
				SHPO regardless of the current National Register eligibility status
				of the building. Part 1 applications may be submitted before work is
				planned for a particular building. Approval of the Part One
				application is strongly recommended, but not required, prior to
				commencement of work on the building. Subsequent to certification,
				the building must be formally nominated to the National Register of
				Historic Places. Final completion of the National Register nomination
				process must occur prior to approval of the Part 3
				Application.
3.2.b.
				Historic Preservation Certification Application Part 2 - Description
				of Rehabilitation. Part 2 of the application describes the proposed
				work. The applicant must describe the existing condition of each work
				item prior to activity and list all work items considered to be
				capital investment. The applicant must also describe the proposed or
				completed work for each item. Documentation should be complete so
				that the SHPO can fully review the rehabilitation project.
				Documentation must include written descriptions of work, photographs,
				and sketch plans showing location of work. Supporting documentation
				may also include plans and elevations-to-scale, as well as
				specifications.
3.2.b.A. All work
				described in the application will be reviewed by SHPO staff to insure
				that it conforms to the "Secretary of the Interior's Standards for
				Rehabilitation and Guidelines for the Rehabilitation of Historic
				Buildings." Although it is not required that the Part 2 application
				be submitted prior to the commencement of work, it is strongly
				recommended. Work completed prior to submission of the Part 2
				application will not be excluded from adherence to the Secretary of
				the Interior's Standards for Rehabilitation and could be determined
				as not meeting the Standards.
3.2.b.B. A fee will be charged by
				the Division of Culture and History to review each Historic
				Preservation Certification Application Part 2 - Description of
				Rehabilitation when the application is submitted to the SHPO for
				review. The Part 2 application will not be reviewed prior to payment.
				For all projects with a material rehabilitation cost of $10,000 or
				less, the review fee will be $50. For projects with a material
				rehabilitation cost of $10,001 to $100,000 the review fee will be
				$100. For projects with a material rehabilitation cost greater than
				$100,001 the review fee will be $500.
3.2.c. Historic Preservation
				Certification Part 3 Application - Request for Certification of
				Completed Work must be submitted at the conclusion of the project
				before a final approval letter can be issued. It must include
				thorough photographic documentation of the completed work. If the
				building is not listed on the National Register of Historic Places
				individually or as a contributing building in an historic district
				listed on the National Register of Historic Places prior to its
				submission to the SHPO for approval, the Part 3 application will not
				be reviewed.