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Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact">

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Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact"> Current News Videos News Archives Family & Friends Links Home Page Current News Videos News Archives Family & Friends Links Home Page      Chapter Three               The National Register of Historic Places. What Is It? How Does It Protect The Historic Man-made Environment?   The National Register Of Historic Places Is A Planning Tool.     Many misconceptions exist with respect to the National Register of Historic Places. Some people mistakenly believe that if a property is listed in the National Register of Historic Places it cannot be torn down. It can. In fact, having a property listed in the National Register is much less protective than having it designated as a local historic landmark or placed in a local historic district. Some insist that property owners are severely restricted in what they can do with their property if it is listed in the National Register. That is false. The National Register has no control over what owners do with their property unless some form of Federal or State money, license or permit is involved in the project. Others contend that a property must be nationally significant to be listed in the National Register. This is not true. The National Register, which was created by the passage of the National Historic Preservation Act of 1966 (NHPA), is a comprehensive list of historic places of local, regional and national significance. Indeed, more than 70% of the properties listed in the National Register of Historic Places in North Carolina are of local significance. 25% are of State-wide significance. Only 5% are nationally significant. The National Register of Historic Places includes buildings, structures, objects, sites, districts, and archeological resources.   There are approximately 2100 National Register listings in North Carolina, of which about 250 are historic districts, some of which contain several hundred contributing buildings. About 85% are privately owned and 15% publicly owned.  The National Register of Historic Places is fundamentally a planning tool designed to assure that the impact of Federal and State initiatives upon historically significant places is taken into account before the initiative is undertaken. It does not assure that the initiative will be abandoned. It simply assures that any adverse impacts upon properties in the National Register will be taken into account during the planning process and that every reasonable effort will be taken to mitigate them. The pertinent portion of the National Historic Preservation Act is Section 106. Hence, you will hear many professional preservationists talking about "106 Review." North Carolina has enacted legislation (G.S.121-12a) which extends "106 Review" to State projects as well. The most common program that triggers "106 Review" is building roads and highways, although it can cover a wide range of activities, such as rehabilitation and repair projects, demolition, licenses, permits, loans, loan guarantees, and grants.  Other pertinent Federal legislation includes the Department of Transportation Act of 1966 and the National Environmental Policies Act of 1969.               Transportation planners, for example, have to take into account the impact of road widenings upon properties listed in the National Register of Historic Places, either individually or as part of districts. The initial step is for the Federal agency to identify the properties in the area which are individually or collectively listed or have been declared eligible for listing in the National Register of Historic Places. If there are such properties in the area, the Federal agency must assess, in consultation with the State Historic Preservation Officer (SHPO), the impact the projected project will have upon these properties. If the impact is determined to be an "adverse impact," the Federal agency consults with the SHPO and others, e.g., local government, property owners, to find ways to make the undertaking less harmful. The result of the consultation is usually a Memorandum of Understanding, in which the Federal agency agrees to take measures to mitigate the adverse impact. In some instances all parties agree that the adverse impact cannot be mitigated and that the larger public good must be served. See an example of how this work by clicking here. If the consultation process is not productive, the Federal agency must submit appropriate documentation to the Advisory Council on Historic Preservation, an independent Federal agency. The Advisory Council reviews the intended project and issues written comments to the head of the Federal agency, who must take into account the Council’s written comments in deciding whether and how to proceed. An identical procedure is used by State agencies in conjunction with the SHPO for State projects which have an adverse impact upon properties actually listed in the National Register of Historic Places.   Tax Incentives For The Preservation Of Properties Listed In The National Register Of Historic Places.     There are significant tax incentives for the preservation of income-producing properties, including residential rental, which are listed in the National Register of Historic Places. Specifically, a Federal Historic Rehabilitation Investment Tax Credit provides a dollar-for-dollar reduction of federal income tax owed equal to 20% of the cost of rehabilitating "certified historic structures." Taxpayers who receive the 20% Federal tax credits also qualify for a 20% tax credit from the State of North Carolina. These are the essential requirements for the project to qualify for the Federal tax credit:   The building must go through a three-part Certification process to assure that the building is listed in the National Register of Historic Places, or potentially eligible to be listed in the National Register of Historic Places, and that the rehabilitation will be consistent with the historic character of the building (the rehabilitation must in the opinion of the National Park Service meet the Secretary of the Interior’s Standards for Rehabilitation). The final step in the Certification process is for the building to be listed in the National Register of Historic Places. Submit inquiries regarding the certification process to Paul Fomberg, Restoration Specialist with the North Carolina Division of Archives and History. (919) 733-6547. The rehabilitation must be substantial, meaning that expenditures for rehabilitation must the greater of two figures -- $5000 or the Adjusted Basis of the building, which is the purchase cost of the property, less the cost of the land, less normal depreciation of the building, and plus the value of capital improvements to the building. These costs must be incurred within 24 months or 60 months for phased projects. Owners of certified historic structures undergoing substantial rehabilitation and lessees of same with a lease term of 27.5 years for residential property and 39 years for nonresidential property can apply for the tax credit. Any expenditure incurred in connection with the rehabilitation that are properly chargeable to a capital account can qualify. These include rehabilitation costs, construction interest and taxes, architectural and engineering fees, legal and professional fees, developer’s fees, and general and administrative costs.. They do not include acquisition costs, enlargement costs, acquisition interest and taxes, realtor’s fees, paving and landscaping costs, sales and marketing costs, or new building construction costs.                 Owners or qualifying lessees generally claim the tax credit for the taxable year in which the rehabilitated building is placed in service. For phased projects, the owner or qualifying lessees can claim the tax credit before completion of the entire project if construction is planned for two or more years. If all the credit cannot be used, the excess can be carried back three years and then forward 15 years. 100% of the tax credit is recaptured if the owner disposes of the property within one year and the amount of such recapture is reduced by 20% for each full year that elapses thereafter. There is no recapture if the building is held by the owner for longer than five years after the building is placed in service. The owner can pass through his, her, it or their tax credits to a buyer or qualifying lessees only if the building is not put into service prior to the purchase or leasing of the property by the recipient of the tax credit. Additional questions regarding the tax credits should be directed to Tim Simmons of the North Carolina Division of Archives and History (919-733-6547). Beginning on January 1, 1998, owners of non-income producing structures listed in the National Register of Historic Places, either as an individual property or as a contributing property in a historic district, may qualify for a 30% North Carolina Income Tax Investment Tax Credit. To qualify the owner or lessee must spend more than $25,000 in a 24 month period, and the property must be actually listed in the National Register at the time the credits are claimed. The rehabilitation must be approved by the North Carolina Division of Archives and History before work begins. There is a pass through provision for these Tax Credits.     Getting Your Property Listed In The National Register Of Historic Places.     Properties (individual properties or districts) are nominated to the National Register of Historic Places by the State Historic Preservation Officer. Owners of private property must assent to having their property listed in the National Register of Historic Places. A majority of the owners of contributing properties in historic districts must assent to having their property listed in the National Register of Historic Places. Before making such nominations, the SHPO shall obtain a recommendation from the National Register Advisory Committee, which meets quarterly in Raleigh. It is the responsibility of the SHPO to satisfy himself or herself that the subject properties meet the criteria for listing properties in the National Register of Historic Places. A property achieving significance within the past 50 years is not considered eligible for listing unless it is of exceptional importance. The actual listing of the property or properties in the National Register of Historic is done by the Keeper of the Register, an official of the National Park Service. The criteria for listing properties in the National Register of Historic Places are:     The quality of significance in American history, architecture, archaeology, and culture is present in districts, sites, buildings, structures, and objects that possess integrity of location, design, setting, materials, workmanship, feeling, and association, and:   A. that are associated with events that have made significant contribution to the borad patterns of our history; or   B. that are associated with the lives of persons significant in our past; or   C. that embody the distinctive characteristics of a type, period, or method of construction or that represent the work of a master, or that possess high artistic values, or that represent a significant and distinguishable entity whose components may lack individual distinction; or   D. that have yielded, or may be likely to yield, information important in prehistory or history.                       In most instances properties are brought to the attention of the staff of the Division of Archives and History by a comprehensive county survey of historic resources. In other instances owners of properties contact the staff of the Division of Archives and History and request that they make a preliminary evaluation of the property. Based upon this evaluation or upon the results of a County survey, the staff recommends to the North Carolina National Register Advisory Committee whether the property should be placed on a Study List for prospective listing. If the property is placed on the Study List, the owner may proceed with hiring a consultant to prepare a National Register nomination form or may choose to do it themselves. For additional information as to procedure, contact:   National Register Coordinator Survey and Planning Branch State Historic Preservation Office N.C. Division of Archives and History 109 East Jones St. Raleigh, N.C. 27601-2807 Telephone: (919) 733-6545                 Return To Home Page   Return To Home Page