18. Revised list of eligible expenses for the Historic District Tax Abatement — original pdf

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Tax Abatement for Rehabilitation of Property in a Local Historic District ELIGIBLE EXPENSES: Per 11-1-63 (6) of City Code, only work for which a certificate of appropriateness or City permit is required is included in determining whether the proposed work exceeds the specified percentage of pre-restoration value. ELIGIBLE EXPENSES: • Labor/materials related to eligible costs • Demolition related to eligible costs or to remove non-historic exterior additions and features • Repair, restoration, or replacement of historic façade and landscape features, including reconstruction of missing features • Exterior masonry and siding repair • Roofing • Foundation • Structural repairs • Gutters • Windows, including permanent weatherization measures • Exterior doors and permanent weatherization measures • Permanent HVAC and air quality systems (permanent) • Permanent eElectrical, plumbing, and gas systems (permanent) • Escalators and eElevators • Fire eEscapes • Sprinkler/fFire suppression systems • Security systems requiring installation permits (if permit required for installation) • Interior partitions, ceilings, and/or floors requiring installation permits (if permit required for installation) • Signage • Solar panels and other long-term sustainability “sustainable” improvements • Exterior paint • Exterior and interior ramps • Exterior handrails • Exterior lifts • Changes to make the exterior grade and/or existing sidewalks accessible • Repair of existing sidewalks • Widening secondary exterior doorways • Widening interior doorways • Sales tax for eligible expenses • Interior tub-to-shower conversions, except shower tiling • Other plumbing work to enhance accessibility, including lowering sinks and replacing toilets • Abatement of hazardous materials • Above listed work on outbuildings deemed contributing structures INELIGIBLE EXPENSES: • Light fixtures • Interior finish work, e.g., painting, papering, tiling, carpeting, cabinets, counter tops and similar finish work • Appliances • Furniture • Window treatments other than permanent weatherization measures • Construction of or repair to dDecks/ and patios not original to building • Demolition costs related to removal of contributing buildings or structures • Construction of new buildings or additions • Non-historic landscape features, (e.g., retaining walls, fencing, paving, planters, vegetation, paths, or sidewalks, ) unless the changes are for accessibility purposes (see Eligible Expenses list) • Parking lot construction or expansion • Architectural and engineering fees • Building permit, variance, zoning, or platting application fees • Feasibility studies 1 INELIGIBLE EXPENSES (CON’T) • Financing fees • Leasing expenses • Storm sewer costs • Legal and /aAccounting fees • Purchase or repair of , or repair to, construction tools and equipment • Taxes, except sales tax for eligible expenses City of Austin Application for Local Historic Area District Tax Abatement Adopted December 2012, Revised ________ FREQUENTLY ASKED QUESTIONS: 1. How do I know if my property is in a local historic district? Properties located within a local historic district have an “HD” in their zoning classification (e.g., SF-3-HD-NP). You can determine find your property’s zoning classification by searching for the property address on the City of Austin’s internet GIS viewer Property Profile (http://www.austintexas.gov/GIS/developmentwebmap/Viewer.aspx maps.austintexas.gov/PropertyProfile/), or by visiting the City’s Historic Preservation Office web site at http://www.austintexas.gov/department/historicpreservation. 2. What is a “contributing” property? Historic districts are comprised of two types of properties, contributing and non-contributing. Broadly defined, a contributing property is any structure built during the district’s period of significance that adds to the historical integrity or architectural qualities that make a historic district significant. In general, contributing properties are integral parts of the historic context and character of a historic district. Properties are classified as contributing or non-contributing as part of the process of adopting the local historic district zoning overlay combining district. You can determine find out if your property is a contributing building by visiting the City’s Historic Preservation Office (CHPO) web site at http://www.(austintexas.gov/department/local-historic- districts), emailing preservation@austintexas.gov, or by contacting the CHPO at calling 512-974- 27273393. 3. If my property is not a contributing building in the district, am I eligible to receive the Local Historic District tax abatement? Yes, if your property is at least 50 years old, and would be “contributing” to the district if not for non-historic alterations. If the improvements you propose remove the non-historic architectural features, or restore original features and bring your property to contributing status for the district, and the project meets other requirements of the program, you may be eligible to receive the rehabilitation tax abatement. 4. What guidelines are used to determine if the work I propose is appropriate? All work must comply with the Preservation Plan and Design Standards adopted for the local historic district in which the property is located and all work must be approved by the Historic Landmark Commission. The Design Standards for each Local Historic District can be found on the City of Austin’s Historic Preservation Office web site. 5. Do I need to do anything further after the Certificate of Verification is approved and rehabilitation work is completed? Yes, you must submit an application to the Travis Central Appraisal District to receive the abatement every year for the duration of the abatement. 6. If I sell my property, can the new owner receive the abatement? Yes, tThe abatement is may be transferred to used by new owners within the allowed duration of the abatementperiod, ; however new owners are required to submit a request to the Travis County Appraisal District annually to receive the abatement. 7. What if I have already started my rehabilitation work or completed some my rehabilitation work prior to submitting my application? City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 Abatements can not be applied to expenditures made prior to approval of the Certificate of Eligibility. 8. Can I appeal a denial of the Certification of Eligibility or Certificate of Verification? If the Historic Landmark Commission determines your project is not eligible for abatement you may appeal the decision to the Planning Commission. To appeal you must file a written request with the Historic Preservation Office not later than the 30th day after the date written notice of the decision is provided to you. On appeal, the Planning Commission shall consider only whether the Historic Landmark Commission erred in determining your project not eligible for the abatement under Section 11-1-63 of the City ordinance. City of Austin Application for Local Historic Area District Tax Abatement Adopted December 2012, Revised ________ Local Historic District Tax Abatement City of Austin Part I - Application for Certificate of Eligibility PART I - APPLICATION CHECK LIST: ___ Completed Application for Certificate of Eligibility signed by owner. ___ Estimate of costs for eligible work. ___ Completed Certificate of Appropriateness Application signed by owner. ___ Proof of pre-rehabilitation value from the Travis County Central Appraisal District. ___ Signed authorization for City Officials to inspect the property, and affidavit stating all property taxes are current and no city fees, fines, or penalties are owed on property owned by a business association in which the applicant has an ownership interest. ___ Current tax certificate providing proof no property taxes or City fees, fines, or penalties are delinquent on the property. ___ Proforma and development budget, if an estimated abatement is over $100,000. ___ Letter of intent from a financial institution or potential investors, if applicable. City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement Part I - Application for Certificate of Eligibility Address of property: ______________________________________________________________ Name of Local Historic District:______________________________________________________ Contributing property Non-contributing property Legal Description of Property: _______________________________________________________ Tax Parcel ID Number:____________________________________________________________ APPLICANT/PROJECT CONTACT: Name:_________________________________________ Telephone: (____) _________________ Mailing Address:_________________________________ Mobile phone: (____)_______________ City:___________________ State: ____ Zip:__________ Email: __________________________ OWNER: Name:_________________________________________ Telephone: (____) _________________ Mailing Address:_________________________________ Mobile phone: (____) ______________ City:___________________ State: ____ Zip:__________ Email: __________________________ Proposed Use of the Property:_______________________________________________________ Proposed Scope of Work: _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ _______________________________________________________________________________ Projected Construction Schedule:____________________________________________________ Has the property received any other property tax relief under § 11.24 of the Texas Tax Code?: _____________________________________________________________________________ Describe all City Code violations, if any, on the property within the previous five years: _______________________________________________________________________________ City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 For Historic Preservation Office use only: Local Historic District Tax Abatement ____ Property is not a contributing or potentially contributing structure ____ Certificate of Eligibility approved by Historic Landmark Commission ____ Certificate of Eligibility not approved by Historic Landmark Commission ____________________________________________________ Historic Preservation Officer ________________ Date City of Austin Part I - Application for Certificate of Eligibility ESTIMATE OF EXPENDITURES Property Address: Proposed Scope of Work Estimated Cost City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement Total: Pre-rehabilitation/restoration value of property: % of value being spent on rehabilitation/restoration: % of total estimated costs being spent on exterior work: Attach additional pages if needed. Part I - Application for Certificate of Eligibility THE STATE OF _________________ § COUNTY OF ___________________ § STATEMENT OF UNDERSTANDING, AUTHORIZATION FOR INSPECTION OF PROPERTY, AND AFFIDAVIT REGARDING TAXES, FEES, FINES AND PENALTIES Property Address:_______________________________________________________________ Owner’s Name:_________________________________________________________________ I am over 18 years of age and am competent to sign this Affidavit. I am the owner of the property identified above. I am seeking a tax abatement for the property identified above. I certify that the information in the application for a tax abatement, including all supporting documentation, is complete and correct. I authorize city officials to visit and inspect the property as necessary to certify eligibility and verification for a tax abatement. I acknowledge that I have read and understand the program requirements, and that I will not receive an abatement until all program requirements have been met and I have obtained a certificate of verification from the City of Austin. I understand that all rehabilitation work must be completed within 2 years after the date of the issuance of a Certificate of Eligibility and Certificate of Appropriateness. If the deadline for completion is subsequently extended by the Historic Landmark Commission all rehabilitation work must be completed by the extended time specified. I understand that penalties may apply if I do not complete the work as proposed and approved by the Historic Landmark Commission. I affirm that improvements will comply with the historic area combining district Preservation Plan and Design Standards. City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 Local Historic District Tax Abatement I understand that I must make an application to Travis County Central Appraisal District each year in order to receive the abatement for that year, and that if I do not make the application in time, I will lose the ability to receive a tax abatement for that year. All property taxes are current, and no City of Austin fees, fines or penalties are owed, on the property or any property owned by a business association in which I have an ownership interest. Signature _________________________________________________ Date Owner/Applicant I declare under penalty of perjury that the statements above are true and correct. Subscribed and sworn to before me, by the said ____________________________________, this the ______ day of _____________, ______, to certify which witness my hand and seal of office. __________________________________________________ Notary Public, State of _______________________________ My commission expires ______________________________ City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement Part II - Verification of Work Completed and Statement of Expenditures PART II - VERIFICATION CHECK LLIST: ___ Complete Part II - Application for Verification including Record of Expenditures. ___ Copy of the approved Certificate of Eligibility. ___ Signed Statement of Compliance with Certificate of Appropriateness and Minimum Expenditures, Authorization for Inspection by City Officials, and Affidavit Regarding Taxes, Fees, Fines and Penalties ___ Copy of the Certificate of Occupancy. ___ Executed Commitment to Repay, acknowledged before a notary public. ___ Copy of City Council resolution if the abatement exceeds $50,000. City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement Part II - Verification of Work Completed and Statement of Expenditures Address of property: ______________________________________________________________ Name of Local Historic District:______________________________________________________ Legal Description of Property: _______________________________________________________ Tax Parcel ID Number:____________________________________________________________ APPLICANT/PROJECT CONTACT: Name:_________________________________________ Telephone: (____) _________________ Mailing Address:_________________________________ Mobile phone: (____)_______________ City:___________________ State: ____ Zip:__________ Email: __________________________ OWNER: Name:_________________________________________ Telephone: (____) _________________ Mailing Address:_________________________________ Mobile phone: (____) ______________ City:___________________ State: ____ Zip:__________ Email: __________________________ Date of Certificate of Eligibility approval:_______________________________________________ Date Certificate of Occupancy obtained:_____________________________________________ Brief description of completed Scope of Work: _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ Total eligible expenditures:________________________________________________________ Pre-rehabilitation appraised value:__________________________________________________ For City Historic Preservation Office use only: ____ Inspection completed_________________________. ____ Work completed per approved Certificate of Eligibility and Certificate of Appropriateness ____ Work not completed per approved Certificate of Eligibility and Certificate of Appropriateness City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement _________________________________________________________ ___________________ Historic Preservation Officer signature: Date: Part II - Verification of Work Completed and Statement of Expenditures RECORD OF REHABILITATION EXPENDITURES Address of Property: Scope of Work Contractor/Vendor Receipt Date Amount City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 Total: City of Austin Local Historic District Tax Abatement Pre-rehabilitation/restoration value of property: % of value spent on rehabilitation/restoration: % of total cost spent on exterior work: Attach additional pages if needed. Part II - Verification of Work Completed and Statement of Expenditures THE STATE OF _________________ § ___________________ § COUNTY OF STATEMENT OF COMPLIANCE WITH CERTIFICATE OF APPROPRIATENESS AND MINIMUM EXPENDITURES, AUTHORIZATION FOR INSPECTION BY CITY OFFICIALS, AND AFFIDAVIT REGARDING TAXES, FEES, FINES AND PENALTIES Property Address:_______________________________________________________________ Owner’s Name:_________________________________________________________________ I am over 18 years of age and am competent to sign this Affidavit. I am the owner of the property identified above. I am seeking a tax abatement for the property identified above. I certify that the information in this application for a tax abatement, including all attachments, is complete and correct. I certify that I have made the minimum expenditure on the rehabilitation project in compliance with any certificates of appropriateness. I authorize city officials to visit and inspect the property as necessary to certify eligibility and verification for a tax abatement. I acknowledge that I have read and understand the program requirements, and that I will not receive an abatement until all program requirements have been met and I have obtained a certificate of verification from the City of Austin. I affirm that the improvements comply with the historic area combining district Preservation Plan and Design Standards. I understand that I must make an application to Travis County Central Appraisal District each year in order to receive the abatement for that year, and that if I do not make the application in time, I will lose the ability to receive a tax abatement for that year. All property taxes are current, and no City of Austin fees, fines or penalties are owed, on the Property or any property owned by a business association in which I have an ownership interest. Signature _________________________________________________ Date Owner/Applicant I declare under penalty of perjury that the statements above are true and correct. City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement Subscribed and sworn to before me, by the said ____________________________________, this the ______ day of _____________, ______, to certify which witness my hand and seal of office. __________________________________________________ Notary Public, State of _______________________________ My commission expires ______________________________ Part II - Verification of Work Completed and Statement of Expenditures THE STATE OF _________________ § ___________________ § COUNTY OF CITY OF AUSTIN HISTORIC AREA DISTRICT TAX ABATEMENT STATEMENT OF COMMITMENT TO REPAY TAXES FOR NONCOMPLIANCE Property Address:_______________________________________________________________ Owner’s Name:_________________________________________________________________ I am over 18 years of age and am competent to sign this Affidavit. I am the owner of the property identified above. I am seeking a tax abatement for the property identified above. I, the owner of property identified above, do hereby commit to repay to the City of Austin all City taxes previously abated on property should the property be determined by the City Building Official or Historic Preservation Officer to be out of compliance with any of the provisions of Section 25-11 of the City of Austin Code of Ordinances or the historic area combining district Preservation Plan and Design Standards. I understand this commitment shall be filed by the City of Austin in the Travis County Deed Records and shall run with the land and bind the owner and the owner’s heirs and assigns. I further understand that any unpaid repayment shall constitute a lien against said property. I hereby indemnify the City of Austin against all claims arising out of the granting of an abatement. Signature _________________________________________________ Date Owner/Applicant I declare under penalty of perjury that the statements above are true and correct. City of Austin Application for Historic Area District Tax Abatement Adopted December 2012 City of Austin Local Historic District Tax Abatement Subscribed and sworn to before me, by the said ____________________________________, this the ______ day of _____________, ______, to certify which witness my hand and seal of office. __________________________________________________ Notary Public, State of _______________________________ My commission expires ______________________________ City of Austin Application for Historic Area District Tax Abatement Adopted December 2012