Michigan Administrative Code
Department - Labor and Economic Opportunity
Michigan Stategic fund
Historic Preservation Certification
Section R. 206.208 - Certification; completed rehabilitation

Universal Citation: MI Admin Code R. 206.208

Current through Vol. 24-16, September 15, 2024

Rule 208.

(1) To initiate a review of a completed rehabilitation, an applicant with an approved state part 1 and 2 application shall submit a state part 3 application to the office. If the applicant is eligible to claim only a federal tax credit, the applicant shall apply on a historic preservation certification application prescribed by the National Park Service. If the applicant is eligible to claim both a federal and state tax credit, then the applicant shall apply on a historic preservation certification application prescribed by the National Park Service and file a state part 3 application, remit the state fee as prescribed in R 206.209, and provide any other project information prescribed by the office. If the applicant is eligible to claim only a state tax credit, the applicant shall file the historic preservation certification application state part 3, remit the state fee as prescribed in R 206.209, and provide any other project information prescribed by the office.

(2) For an historic resource with a preliminary determination of eligibility for listing in the National Register of Historic Places state part 1, the listing process must be completed before the state part 3 application is submitted.

(3) Except as stipulated in R 206.205(4), the state part 3 application must be submitted within 9 years after the date of the preapproval letter or within in 1 year of the date that the historic resource is returned to service, whichever occurs first. If the state part 3 application is not submitted within the required time frame, the office shall rescind the preapproval letter and notify the applicant in writing of the rescission and that the applicant will no longer be eligible for credits relating to the rescinded preapproval letter.

(4) The state part 3 application must include all of the following:

(a) Applicant name, business entity's name, mailing address, phone number, and email of each owner or long-term lessee, if any, seeking the credit.

(b) Common modern name and historic name of the resource, if any.

(c) Address of the resource.

(d) Date the preapproval letter was issued.

(e) The project completion date.

(f) The social security number or federal taxpayer identification number of applicant.

(g) A signed statement that the completed rehabilitation is consistent with the approved state part 2 application and meets the standards and guidelines.

(h) Photographs adequate to document the completed rehabilitation.

(i) For an historic resource with a preliminary determination of eligibility for listing in the National Register of Historic Places, the date the historic resource was officially listed.

(j) The state review fee as prescribed in R 206.209.

(k) All economic data as described in the act.

(l) Assignment/Reassignment form or forms if the credits are being transferred.

(5) When filing a state part 3 application, an applicant may request additional credit in excess of the amount stated in the preapproval letter. Requests for additional credit in excess of the amount stated in the preapproval letter must be treated as a new credit request and be given a new priority level based on the date of the request. Before the end of the year in which the state part 3 application was received, the office shall either approve the applicant's request for additional credits, if any are available, or approve the existing state part 3 application based on the amount of credit listed in the applicant's preapproval letter.

(6) Upon receipt of a complete and adequately documented request for certification of completed work and other items as described in this rule, the office shall perform a review to determine whether the completed rehabilitation conforms with the rehabilitation plans and plan amendments, if any, and meets the standards and guidelines. The office shall determine conformance to the standards and guidelines on the basis of application documentation and other available information showing the historic resource as it existed in its historic setting. To qualify for certification, the completed rehabilitation work must comport with each element of the standards and guidelines, to the extent applicable.

(7) Within 120 days of the receipt of the state part 3 application, the office shall notify the applicant of its determination in writing. The office may require changes in the completed rehabilitation to enable the completed rehabilitation to meet the standards and guidelines. The office shall not process the state part 3 application until the required changes in the completed rehabilitation have been made by the applicant.

(8) If the office determines that the completed rehabilitation meets the standards and guidelines, then the office shall notify both the applicant and the department of treasury of the office's determination.

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