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Subject 110-37-3 PRELIMINARY AND FINAL CERTIFICATION OF REHABILITATED HISTORIC PROPERTY

Rule 110-37-3-.01 Definitions

(1) "Building". A building is a structure created to shelter any form of human activity, such as a house, barn, church, hotel, or similar structure. Building may refer to a historically related complex such as a courthouse and jail or a house and barn.
(2) "Department" means the Department of Community Affairs.
(3) "Georgia Register of Historic Places" or "Georgia Register" means the Georgia Register of districts, sites, buildings, structures, and objects significant in Georgia history, architecture, engineering, and culture.
(4) "Historic District" means a geographically definable area, urban or rural, that possesses a significant concentration, linkage or continuity of sites, buildings, structures or objects united by past events or aesthetically by plan or physical development. A district may also comprise individual elements separated geographically but linked by association or history.
(5) "Historic Property" is defined in O.C.G.A. § 12-3-50.2 and means districts, sites, buildings, structures, or objects which possess integrity of location, design, setting, materials, workmanship, feeling, and association and which are determined to meet the criteria for listing in the Georgia Register of Historic Places according to the criteria outlined in these regulations.
(6) "National Historic Preservation Act" means the Act of Congress codified at 16 U.S.C.
(7) "National Register of Historic Places" means the national list of districts, sites, buildings, structures, and objects significant in American history, architecture, archaeology, engineering, and culture, maintained by the Secretary of the Interior under authority of the National Historic Preservation Act.
(8) "Rehabilitated Historic Property" means tangible real property which:
(a) qualifies for listing on the Georgia Register of Historic Places as provided in O.C.G.A. § 12-3-3.1;
(b) is in the process of or has been substantially rehabilitated and is owner occupied residential real property, income-producing real property, or real property used primarily as residential property but partially as income-producing property;
(c) has been rehabilitated and meets the DCA's rehabilitation standards; and
(d) has been certified by the DCA as rehabilitated historic property eligible for preferential assessment.
(9) "Rehabilitation" means the process of returning a building or buildings to a state of utility, through repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the building(s) which are significant to its historic, architectural and cultural values.
(10) "State Historic Preservation Office" means the office within state government which carries out the function of the state historic preservation program under the National Historic Preservation Act. In Georgia, this is the Historic Preservation Division, Department of Community Affairs.
(11) "State Historic Preservation Officer" means the official designated by the Governor of Georgia to administer the state's historic preservation program under the National Historic Preservation Act and O.C.G.A. § 12-3-50.1(c)(13).
(12) "Substantially Rehabilitated Property". A building shall be treated as having been substantially rehabilitated for a taxable year only if:
(a) rehabilitation began after January 1, 1989;
(b) rehabilitation is completed within 24 months from the date that preliminary certification is received pursuant to these rules; and
(c) the rehabilitation has increased the fair market value of the building by not less than:
1. 50 percent of fair market value of the building or structure at the time of preliminary certification for owner occupied residential real property; or
2. 100 percent of fair market value of the building or structure at the time of preliminary certification for income-producing real property; and/or
3. 75 percent of fair market value of the building or structure at the time of preliminary certification for mixed residential and income-producing property, as long as the property is primarily residential. The county tax board in which the property is located shall make this determination.
(d) If rehabilitation work was initiated after January 1, 1989, and before August 1, 1990, special consideration shall be granted. Rehabilitation work during this time period shall be considered made after the date preliminary certification is filed with the tax assessor.
(e) The County tax board in which the property is located shall make the determinations set forth in (c), 1., 2., 3 above.

Rule 110-37-3-.02 Requirements for Preliminary and Final Certification of Rehabilitated Historic Properties

(1) In order to be eligible for certification as rehabilitated historic property a property must:
(a) qualify for listing in the Georgia Register; and
(b) be substantially rehabilitated in accordance with the Department's Standards for Rehabilitation; and
(c) Matters of valuation are not the concern of the Department.
(2) Certification of rehabilitated historic property shall apply to the building or structure which is rehabilitated, the real property on which the building is located, and not more than two (2) acres of real property surrounding the building or structure. The remaining property may be assessed by local authorities for tax purposes as otherwise provided by law.
(3) To qualify for certification of rehabilitated historic property, the property owner must:
(a) submit an application for preliminary certification (Part A) and receive approval from the Department that the property qualifies as rehabilitated historic property. Specific requirements of the application are further defined in 110-37-3-.03 of these rules.
(b) upon completion of the rehabilitation, submit a request to the Department for final certification (Part B) and receive approval of the request.

Rule 110-37-3-.03 Standards for Rehabilitation

(1) The following "Standards for Rehabilitation" are used to determine if a rehabilitation project of a certified historic property qualifies as a certified rehabilitation for certification. The Standards shall be applied taking into consideration the economic and technical feasibility of each project; in the final analysis, however, to be certified, the rehabilitation project must be consistent with the historic character of the structure(s) and, where applicable, the district in which it is located.
(a) A property shall be used or be placed in a new use that requires minimal change to the defining characteristics of the building and its site and environment.
(b) The historic character of a property shall be retained and preserved. The removal of historic materials or alteration of features and spaces that characterize a property shall be avoided.
(c) Each property shall be recognized as a physical record of its time, place, and use. Changes that create a false sense of historical development, such as adding conjectural features or architectural elements from other buildings, shall not be undertaken.
(d) Most properties change over time; those changes that have acquired historic significance in their own right shall be retained and preserved.
(e) Distinctive features, finishes, and construction techniques or examples of craftsmanship that characterize a historic property shall be preserved.
(f) Deteriorated historic features shall be repaired rather than replaced. Where the severity of deterioration requires replacement of a distinctive feature, the new feature shall match the old in design, color, texture, and other visual qualities and, where possible, materials. Replacement of missing features shall be substantiated by documentary, physical, or pictorial evidence.
(g) Chemical or physical treatments, such as sandblasting, that cause damage to historic materials shall not be used. The surface cleaning of structures, if appropriate, shall be undertaken using the gentlest means possible.
(h) Significant archeological resources affected by a project shall be protected and preserved. If such resources must be disturbed, mitigation measures shall be undertaken.
(i) New additions, exterior alterations, or related new construction shall not destroy historic materials that characterize the property. The new work shall be differentiated from the old and shall be compatible with the massing, size, scale, and architectural features to protect the historic integrity of the property and its environment.
(j) New additions and adjacent or related new construction shall be undertaken in such a manner that if removed in the future, the essential form and integrity of the historic property and its environment would be unimpaired.

Rule 110-37-3-.04 Decertification as Rehabilitated Historic Property Conditions

(1) Certification may be revoked by the Department if it is determined that the property ceases to qualify as rehabilitated historic property. The Department has the authority to decertify any property which no longer possesses the qualities and features which made it eligible for the Georgia Register of Historic Places, or if a rehabilitation project was not undertaken as presented in the rehabilitated historic property application and supporting documentation, or where the owner, upon obtaining certification, undertook unapproved further alterations as part of the rehabilitation project inconsistent with the Standards for Rehabilitation, or if the owner failed to comply with any conditions of certification. Projects may be inspected by an authorized representative of the Department to determine if the work meets the Standards for Rehabilitation.
(2) A rehabilitated historic property not in conformance with the Standards for Rehabilitation and which is determined to have lost those qualities which cause it to be nominated to the Georgia Register, will be removed from the Georgia Register. Delisting or certification of non-significance is considered effective as of the date of issue and is not considered to be retroactive. The tax consequences of a decertification will be determined by the Georgia Department of Revenue.

Rule 110-37-3-.05 Certification Procedures

(1) A Rehabilitated Historic Property Application has two parts. Part A determines the preliminary historic significance and provides preliminary approval of proposed or ongoing rehabilitation work. Part B must be submitted and approved by the Department after the rehabilitation is completed and within 24 months of receiving a Preliminary Certification pursuant to these rules. Approval of this application certifies documented rehabilitation as meeting the Department's Standards for Rehabilitation. Part A is used to determine the preliminary historic significance and whether preliminary approval of proposed or ongoing rehabilitation work shall be granted. Part B must be submitted for approval to the Department after the rehabilitation is completed. Approval of Part B certifies that the documented rehabilitation meets the Department's Standards for Rehabilitation and constitutes certification of the property by the Department as rehabilitated Historic Property.
(2) A $50.00 application fee must accompany each application for the review process to begin. Fees are payable only by cashier's check. Check should be made payable to the Georgia Department of Community Affairs. All fees are non-refundable.
(3) The Department is responsible for receiving applications to determine eligibility as rehabilitated historic property. The State Historic Preservation Officer shall make the preliminary and final determination for certification of rehabilitated historic property.
(4) Applicants shall submit documentation on forms developed by the Department for certification. The Part A form shall be used for preliminary certification of rehabilitation work and for preliminary determination of historic significance. At a minimum, this application shall include property ownership, property location, property history, description of rehabilitation, photographs, and other such information as delineated in Department instructions that, shall be needed by the Department to determine rehabilitated historic certification.
(5) Once an application has been approved, substantive changes in the work as described in the application shall be brought to the attention of the Department by written statement using Department forms for such.
(6) The Part B - Final Certification form shall be used to certify the property as rehabilitated historic property as defined in these regulations.