ARCHITECTURAL PRESERVATION SERVICES
Members of the Architectural Preservation Services Unit in the State Historic Preservation Office provide technical review and guidance related to architectural aspects of projects involved in various programs instituted under the National Historic Preservation Act. Primarily, the unit works with owners, architects and developers to ensure rehabilitation projects qualify for rehabilitation credits through the Federal Historic Preservation Tax Incentives Program and the Missouri Historic Preservation Tax Credit Program. The Architectural Preservation Services Unit, or APS, also reviews architectural work associated with historic properties that have state and national easements, properties that are listed as National Landmarks, and projects that are receiving grant funds issued through the Historic Preservation Fund. The APS’ efforts assist in identifying, evaluating and protecting Missouri’s diverse range of historic architectural resources.
For more information, please call 573-751-7860.
HISTORIC PRESERVATION TAX CREDIT PROGRAMS
Two historic preservation tax credits programs are available for historic properties rehabilitated within Missouri. Initiated in 1977, the Federal Historic Preservation Tax Incentives Program provides federal income tax credit to private property owners for qualified rehabilitation projects of certified historic buildings. In 1997, Missouri created the Historic Preservation Tax Credit Program, a similar incentives program that encourages the preservation and continued use of Missouri’s historic architectural resources.
Today, through the Federal Historic Preservation Tax Incentives Program, privately owned income-producing properties determined to be certified historic structures may receive a 20% tax credit for the cost of qualified rehabilitation expenditures. The state historic preservation tax credit provides a 25% tax credit for certified historic structures. The state credit is available to both commercial properties and owner-occupied homes.
FEDERAL HISTORIC PRESERVATION TAX INCENTIVES
- The National Park Service provides a program summary that outlines eligibility.
- Qualified rehabilitation expenditures, or QREs, must meet the IRS definition of a substantial rehabilitation in order to qualify for credit.
- The property must be a certified historic structure as defined by the National Park Service.
- The rehabilitation must meet the Secretary of the Interior’s Standards for Rehabilitation. Applications are subject to a joint review by the State Historic Preservation Office and the National Park Service. (Note that local historic preservation review boards do not have any review or approval authority for historic preservation tax credit purposes.)
- The property must be income producing and depreciable.
- After rehabilitation, the building must be owned by the same owner and operated as an income-producing property for five years.
MISSOURI HISTORIC PRESERVATION TAX CREDIT PROGRAM
The Missouri State Historic Preservation Tax Credit Program is administered by the Missouri Department of Economic Development. The department provides information regarding state tax credits.
- The Missouri Department of Economic Development provides a program summary that outlines eligibility.
- Any Missouri taxpayer is eligible to participate in the state HTC program. Not-for-profit entities and government entities are ineligible.
- The property must be either listed individually on the National Register of Historic Places or certified as contributing to either a National Register District or a Certified Local District.
- The costs and expenses associated with the rehabilitation must exceed 50% of the total basis of the property (acquisition cost).
- The rehabilitation must meet the Secretary of the Interior’s Standards for Rehabilitation. Applications are subject to a review by the State Historic Preservation Office. (Note that local historic preservation review boards do not have any review or approval authority for tax credit purposes.)
- Owner-occupied properties may be eligible for the Missouri Historic Preservation Tax Credit Program.
Participants are strongly advised to consult a qualified tax adviser, the Missouri Department of Economic Development and the Internal Revenue Service for help in determining tax and financial implications of participation in these programs.
HOW TO APPLY
SUBMITTING FEDERAL HPCA PROJECTS TO THE SHPO FOR REVIEW:
- Download and complete the federal historic preservation certification applications, available from the National Park Service.
- Applications must be completed as outlined in the NPS-issued instructions.
- Failure to provide the information identified on the form may result in the SHPO requesting more information and, therefore, a delay in your project’s review.
- Download and complete the submission checklist.
- Each digital application and all other project material should be provided as separate PDFs with the files named accordingly (e.g., "Maps," "Photos," "Existing Plans" and "Proposed Plans"). Please follow NPS directives for file naming. Mislabeled files will be returned to applicants for correction. Reference the Electronic File Format Standards and File Naming Conventions and Photo Naming Conventions, JPEG Requirements and Photo Sheet Examples.
- Create a new email with the “To” address as MOFederalHTC@dnr.mo.gov and the following subject line format: “Review Request – SHPO project number (if previously assigned), any federally associated project numbers, application part, project title and/or address.” Example: Review Request – 2023-001, 12345 (federally issued number only), Part 2, Historic Property Name, Property Address with City.
- Attach the completed application forms, the submission checklist and your other project material attachments to the email. Note: Our system cannot receive emails exceeding 10 MB in size. If your submission contains large files, you may provide this information to our office via a large-file transfer service such as your organization’s FTP system, Dropbox, One Drive or Google Drive. If your organization does not have access to a large-file transfer service, you may request the SHPO to send you an FTP upload request from the State of Missouri system. Requests should be submitted to MOFederalHTC@dnr.mo.gov. Include the subject line "Request for HTC FTP Upload."
- Press “Send” to email your project submission to the SHPO. Upon receiving your email, the SHPO email system will automatically reply with an email acknowledging the receipt. Projects received during business hours will be marked as received that day. Projects received outside of business hours will be logged the next business day.
Any questions you may have about the submission process may be sent to MOFederalHTC@dnr.mo.gov, or you may call 573-751-7860.
SUBMITTING MISSOURI HISTORIC PRESERVATION TAX CREDIT PROJECTS FOR REVIEW:
Missouri historic preservation tax credits applicants must submit application material through the Submittable online submission program managed by the Department of Economic Development. The DED will forward the application material to the SHPO for review.
Consultation Meetings with Architectural Preservation Services
- Consultations include pre-application reviews and technical guidance.
- SHPO response to a consultation is advisory – i.e., guidance limited to the specific issue(s) requested and the related information provided. It is not a determination and is non-binding. Formal determinations are provided following the formal review of an entire scope of work in a state and/or federal application.
- The facts, circumstances and understanding of a project may change between the time of a preliminary consultation and the submission and review of a Part 2 application.
- Preliminary consultation responses are generally provided verbally.
- Preliminary consultations are not a substitute for an understanding of the Secretary of the Interior’s Standards for Rehabilitation or the use of historic consultants.