(1) Owners who want rehabilitation projects for certified structures to be certified by the Department as being consistent with the historic character of the structure, and, where applicable, the district in which the structure is located, thus qualifying as a certified rehabilitation, shall comply with the following procedures:
(a) Complete and submit Part A - Preliminary Certification according to instructions accompanying the application. The Part A Description of Rehabilitation section may describe a proposed rehabilitation project, a project in progress, or a completed project. Owners are strongly encouraged to submit the application prior to undertaking any rehabilitation work.
1. Owners who undertake rehabilitation projects without prior approval from the Department do so strictly at their own risk.
2. Because the circumstances of each rehabilitation project are unique to the particular certified structure involved, certifications that may have been granted to other rehabilitations are not specifically applicable and may not be relied on by owners as applicable to other projects.
(b) Provide necessary documentation to understand the existing condition of the property immediately prior to the start of rehabilitation, including but not limited to:
1. Photographs representing the condition and appearance of the property immediately prior to the start of the rehabilitation, including interior and exterior views and views of its site and environment, must accompany the application;
2. Additional photo-documentation, such as current existing condition photographs for projects that have proceeded prior to application, as may be required by reviewing official;
3. Descriptions of existing conditions and all work associated with the rehabilitation;
4. Plans and other drawings providing visual information about project scope and details;
5. Other documentation, such as window surveys or technical details for specific treatments, as may be required by reviewing officials.
6. Where necessary documentation is not provided, review and evaluation may not be completed and a denial of certification will be issued on the basis of lack of information.
(c) Complete and submit amendment forms in accordance with paragraph (4) of this rule.
(d) Complete and submit Part B - Final Certification, according to instructions accompanying the application. All information requested on the Part B form must be furnished in order for the application to be processed. A project does not become a certified rehabilitation until it is completed and so designated by the Department.
(e) Provide necessary documentation to understand the completed project, including:
1. Photographs representing the condition and appearance of the property at completion of the rehabilitation, including interior and exterior views and views of its site and environment, must accompany the application.
2. Other documentation determined necessary by reviewing officials and the Department of Revenue.
3. Where necessary documentation is not provided, review and evaluation may not be completed and a denial of certification will be issued on the basis of lack of information.
(2) A determination that the completed rehabilitation of a property not yet designated a certified structure meets the Standards for Rehabilitation does not constitute a certification of rehabilitation.
(3) A rehabilitation project for certification purposes encompasses all work on the interior and exterior of the certified structure(s) and its site and environment, as determined by the Department, as well as related demolition or rehabilitation work which may affect the historic qualities, integrity or site, landscape features, and environment of the certified structure(s). More specific considerations in this regard are as follows:
(a) All elements of the rehabilitation project must meet the Standards; portions of the rehabilitation project not in conformance with the Standards may not be exempted.
(b) In general, an owner undertaking a rehabilitation project will not be held responsible for prior rehabilitation work not part of the current project, or rehabilitation work that was undertaken by previous owners or third parties. However, if the Department considers or has reason to consider that a project submitted for certification does not include the entire rehabilitation project subject to review hereunder, the Department may choose to deny a preliminary certification or to withhold a decision on such a certification.
(c) Conformance to the Standards will be determined on the basis of the application documentation and other available information by evaluating the property as it existed prior to the commencement of the rehabilitation project, regardless of when the property becomes or became a certified structure.
(d) For rehabilitation projects involving more than one building where the buildings are judged by the Department to have been functionally related historically, certifications will be issued in accordance with Rule 110-37-6-.03. In cases of common or interconnected ownership where buildings functionally related historically and without distinct primary/secondary hierarchical and proportional relationships are individually or concurrently rehabilitated, all final certifications are dependent on each rehabilitation being a certified rehabilitation.
1. Buildings that do not apply for the program that are rehabilitated within three (3) years of any other rehabilitation seeking final certification must also be or have been completed consistent with the Standards, as determined by the Department.
2. Denial of certification for a subsequent project after final certification of one or more other buildings or future work that is not consistent with the Standards may result in revocation of previously certified rehabilitations.
(e) Demolition of a building as part of a rehabilitation project involving multiple buildings may result in denial of certification at preliminary certification.
1. In rehabilitation projects where the structures have been determined to be functionally related historically, demolition of a component may be approved, in limited circumstances, when:
(i) The component is outside the period of significance of the property, or
(ii) The component is so deteriorated or altered that its integrity has been irretrievably lost; or
(I) A condemnation order may be presented as evidence of physical deterioration of a building. In certain cases it may be necessary for the owner to submit a structural engineer's report to help substantiate physical deterioration and/or structural damage. Guidance on preparing a structural engineer's report is available from the Division.
(iii) The component is a secondary one that generally lacks historic, engineering, or architectural significance or does not occupy a major portion of the site and persuasive evidence is present to show that retention of the component is not technically or economically feasible.
2. In projects where structures are not functionally related historically, related new construction which physically expands one certified structure undergoing rehabilitation and, therefore, directly causes the demolition of an adjacent structure will generally result in denial of certification of the rehabilitation at preliminary certification unless a determination has been made that the building to be demolished is not a certified structure.
(f) In situations involving rehabilitation of a certified structure in a historic district, the Department will review the rehabilitation project first as it affects the certified structure and second as it affects the district.
(g) In the event that an owner of a portion of a certified structure requests certification for a rehabilitation project related only to that portion, but that project is concurrent with or immediately subsequent to a larger rehabilitation project(s) for the certified structure, the Department's decision on the requested certification will be based on review of the overall rehabilitation project(s).
(h) Rehabilitation projects expected to be completed in phases, including using the alternate 60-month period for meeting substantial rehabilitation requirements, must identify the project as a phased project on the Part A application form, include a summary description of the overall project and number and order of phases in the Description of Rehabilitation section, and supporting plans and other project documents should identify the project as phased.
1. Phased projects are considered a single rehabilitation. Accordingly, certification as a certified rehabilitation will not be issued until completion of the final phase.
(i) In the event an owner choses to declare the project completed without completing all phases, the Department shall determine whether a certification as a certified rehabilitation may be issued.
(I) Future work on previously completed or uncompleted phases of a certified rehabilitation must be reviewed and approved by the Department for a period of three (3) years after the later of the date the owner files their income tax return or the due date of the income tax return (including extensions). Failure of future work as meeting the Standards for Rehabilitation may result in certification as a certified rehabilitation being revoked. The Department shall notify the Department of Revenue of revocation of certification of a certified rehabilitation.
2. All phases of a phased project must meet the Standards for Rehabilitation.
(4) Upon receipt of a fully completed Part A application, the Department shall determine if the project is consistent with the Standards. If the project does not meet the Standards, the owner shall be advised of that fact in writing and, where possible, will be advised of necessary revisions to meet such Standards.
(5) Once a proposed or ongoing project has been approved, substantive changes in the work as described in the application must be brought promptly to the attention of the Department by written statement by using a Rehabilitated Historic Property Application Amendment Sheet. The Department will notify the owner in writing whether the revised project continues to meet the Standards. Oral approvals of revisions are not authorized or valid.
(6) If a proposed, ongoing, or completed rehabilitation project does not meet the Standards for Rehabilitation, an explanatory denial of certification letter will be sent to the owner. Accordingly, the credit provided by O.C.G.A. §
48-7-29.8 will not be allowed.
(7) Completed projects may be inspected by an authorized representative of the Department to determine if the work meets the Standards. The Department reserves the right to make inspections after completion of the rehabilitation and to revoke a certification if it is determined that the rehabilitation project was not undertaken as represented by the owner in his or her application and supporting documentation, or the owner, upon obtaining final certification, undertook further unapproved project work inconsistent with the Standards. The Department shall notify the Department of Revenue of revocation of certification of a certified rehabilitation.
(8) A rehabilitated property not in conformance with the Standards will be removed from the Georgia Register when:
(a) The Department determines the property has lost those qualities that caused it to be individually listed.
(b) The Department determines the property has lost those qualities that caused it to be designated a certified structure as a contributing property within a listed historic district.
1. A property that has lost those qualities which caused it to be designated a certified structure will be certified by the Department as a noncontributing property within a listed historic district.
(c) The Department shall notify the Department of Revenue of revocation of certification of a certified rehabilitation resulting from the removal of a property from the Georgia Register or certifying it as noncontributing.
