(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. §
48-7-29.8will 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.
