Wisconsin Administrative Code › Historical Society › Chapter HS 3 - State historic rehabilitation tax credits › Section HS 3.06 - Certification of rehabilitation work

Current through June 24, 2024
(1) The owner shall
			 apply for and receive approval by the officer for proposed rehabilitation work
			 using a part 2 application. The owner shall describe all rehabilitation work,
			 including both eligible activities and non-eligible activities, such as site
			 work and cosmetic interior work, and shall indicate on the part 2 application
			 those portions of the project for which the tax credit will be
			 claimed.
(2) The part 2 application
			 shall document the condition and appearance of the property before the start of
			 rehabilitation work, including photographic documentation of all affected
			 portions of the property and, where necessary to describe the project,
			 architectural plans. The officer may waive photographic documentation or
			 architectural drawings in cases where documentation is impossible.
(3) The officer shall review the part 2
			 application if the owner has applied for a determination of historic property
			 using a part 1 application and if the officer has determined that the property
			 is historic property. If the officer reviews the part 1 application and
			 determines that the property is not historic property, the officer shall return
			 the part 2 application to the owner with an indication that the property is not
			 historic property.
(4) If the
			 officer determines that the part 2 application is incomplete, the officer shall
			 return it to the owner with recommendations for making it complete.
(5) If the officer determines that the part 2
			 application is complete, the officer shall review and approve, approve with
			 conditions, or deny the part 2 application in writing.
(6) The officer shall approve the part 2
			 application if the officer determines that the proposed project meets all of
			 the following rehabilitation standards:
(a) A
			 property shall be used for its historic purpose or be placed in a new use that
			 requires minimal change to the defining characteristics of the building and its
			 site and environment.
(b) The
			 historic character of a property shall be retained and preserved. The removal
			 of historic materials or alteration of features and spaces that characterize a
			 property shall be avoided.
(c) Each
			 property shall be recognized as a physical record of its time, place, and use.
			 Changes that create a false sense of historical development, such as adding
			 conjectural features or architectural elements from other buildings, shall not
			 be undertaken.
(d) Most properties
			 change over time; those changes that have acquired historic significance in
			 their own right shall be retained and preserved.
(e) Distinctive features, finishes, and
			 construction techniques or examples of craftsmanship that characterize a
			 property shall be preserved.
(f)
			 Deteriorated historic features shall be repaired rather than replaced. Where
			 the severity of deterioration requires replacement of a distinctive feature,
			 the new feature shall match the old in design, color, texture, and other visual
			 qualities and, where possible, materials. Replacement of missing features shall
			 be substantiated by documentary, physical, or pictorial evidence.
(g) Chemical or physical treatments, such as
			 sandblasting, that cause damage to historic materials shall not be used. The
			 surface cleaning of structures, if appropriate, shall be undertaken using the
			 gentlest means possible.
(h)
			 Significant archeological resources affected by a project shall be protected
			 and preserved. If such resources must be disturbed, mitigation measures shall
			 be undertaken.
(i) New additions,
			 exterior alterations or related new construction shall not destroy historic
			 materials that characterize the property. The new work shall be differentiated
			 from the old and shall be compatible with the massing, size, scale, and
			 architectural features to protect the historic integrity of the property and
			 its environment.
(j) New additions
			 and adjacent or related new construction shall be undertaken in such a manner
			 that if removed in the future, the essential form and integrity of the historic
			 property and its environment would be unimpaired.