Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-37 - HISTORIC PRESERVATION
Subject 110-37-6 - GEORGIA STATE INCOME TAX CREDIT PROGRAM FOR REHABILITATED HISTORIC PROPERTY
Rule 110-37-6-.08 - Standards for Rehabilitation

(1) The Georgia Standards for Rehabilitation are the criteria used to determine if a rehabilitation project qualifies as a certified rehabilitation. The intent of the Standards is to assist the long-term preservation of a property's significance through the preservation of historic materials and features. The Standards pertain to historic buildings of all materials, construction types, sizes, and occupancy and encompass the exterior and the interior of historic buildings. The Standards also encompass related landscape features and the building's site and environment, as well as attached, adjacent, or related new construction.

(2) Projects meeting the Standards for Rehabilitation must be in accordance with the Standards individually and collectively, as applicable to existing conditions prior to the start of the project, proposed work, and completed work, to be determined a certified rehabilitation.

(3) The quality of materials and craftsmanship used in a rehabilitation project must be commensurate with the quality of materials and craftsmanship of the historic building in question. Certain treatments, if improperly applied, or certain materials by their physical properties, may cause or accelerate physical deterioration of historic buildings. Inappropriate physical treatments include, but are not limited to: improper repointing techniques; improper exterior masonry cleaning methods; or improper introduction of insulation where damage to historic fabric would result. In almost all situations, use of these materials and treatments will result in denial of certification. Similarly, exterior additions that duplicate the form, material, and detailing of the structure to the extent that they compromise the historic character of the structure will result in denial of certification. For further information on appropriate and inappropriate rehabilitation treatments, owners are encouraged to consult the Division. Owners are responsible for procuring this material as part of property planning for a certified rehabilitation.

(4) In certain limited cases, it may be necessary to dismantle and rebuild portions of a certified structure to stabilize and repair weakened structural members and systems. In such cases, the Department will consider such extreme intervention as part of a certified rehabilitation if:

(5) Owners are cautioned that the Standards require retention of distinguishing historic materials of external and internal walls as well as structural systems. In limited instances, rehabilitations involving removal of existing external walls, i.e., external walls that detract from the historic character of the structure such as in the case of a nonsignificant later addition or walls that have lost their structural integrity due to deterioration, may be certified as meeting the Standards for Rehabilitation.

(6) Prior approval of a project by the Department and/or local agencies and organizations does not ensure certification by the Department for state tax purposes.

(7) The qualities of a property and its environment which qualify it as a certified structure are determined taking into account all available information, including information derived from the physical and architectural attributes of the building; such determinations are not limited to information contained in Georgia Register or related documentation.

(8) To be a certified rehabilitation, a project must be determined by the Department to be consistent with the Standards and the historic character of the structure(s) and, where applicable, the district in which it is located.