950 CMR, § 72.04
Cost of Rehabilitation shall mean the actual cost of rehabilitation relating to one or more of the following:
(a) improvements located on or within the historic building as designated;
(b) improvements outside of but directly attached to the historic building which are necessary to make the building fully useable, but shall not include rentable/habitable floorspace attributable to new construction;
(c) architectural and engineering services attributable to the design of the improvements; or
(d) costs necessary to maintain the historic character or integrity of the building. The cost of rehabilitation shall not include costs attributable to landscaping. All expenditures contributing to the cost of rehabilitation shall be incurred within a three year period.
MHC shall mean the Massachusetts Historical Commission, a division within the Office of the Secretary of the Commonwealth, as established pursuant to M.G.L. c. 9, § 26, and its staff.
Owner shall mean one or more natural persons who own a majority interest in residential property.
Rehabilitation shall mean the process of returning a property to a state of utility, through preservation, restoration, repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the property that are significant to its historic, architectural and cultural values .
Residential Property shall mean property that is occupied exclusively for residential purposes.
Secretary shall mean the Secretary of the Commonwealth, who pursuant to M.G.L. c. 9, § 26 is the designated chairman of the MHC.
Secretary of the Interior's Standards shall mean the United States Secretary of the Interior's Standards for Rehabilitation, as set forth in 36 C.F.R. Part 68 (July 1, 1995). This reference is available for inspection and copying at the offices of the MHC.
State Register shall mean the State Register of Historic Places which is maintained by the MHC pursuant to M.G.L. c. 9, § 26C.
Substantial Rehabilitation shall include rehabilitation wherein the cost of rehabilitation is not less than 25% of the assessed value of the propertypri or to rehabilitation, and not less than 10% of the cost of rehabilitation shall be dedicated to rehabilitation of the exterior of the historic building.
950 CMR, § 72.04