Section 280-RICR-20-20-3.5 - Application GuidelinesA. Certifications of Significance and Rehabilitation - General. 1. Application Request for designation of a building as a Certified Historic Structure and of a proposed Rehabilitation shall be made on the Historic Preservation Certification Application forms. a. Part 1 of the application, Evaluation of Significance, is used to request certification of historic significance and is filed with the Commission and shall contain such information as is required in § 3.5(B)(2) of this Part.b. Part 2 of the application, Description of Rehabilitation, is used to request certification of a proposed Rehabilitation as meeting the Standards for Rehabilitation. Part 2 of the application must be filed with the Commission prior to the Certified Historic Structure being Placed-in-Service and shall contain such information as is required in § 3.5(D)(1) of this Part.c. Part 3 of the application, Request for Certification of a Completed Work, is used to request certification of completed Rehabilitation project by the Commission.d. The Part 1, Part 2 and Part 3 application are reviewed by the Commission.e. In order to obtain an Assignable Historic Preservation Investment Tax Credit Certificate upon issuance by the Commission of the Certificates of Completed Work, the Owner shall file with the Tax Division a copy of the Accountant's Certification and the Certificate of Completed Work. The Owner shall also file with the Tax Division a complete adequately documented RI Form HTC - 8016.f. The Owner must also enter into a Contract with the Tax Division and pay the Processing Fee described in § 3.2(A)(2)(b) of this Part in order to qualify for tax credits.2. Application forms are available from the Commission at the Old State House, 150 Benefit Street, Providence, RI 02903; Tel: (401) 222-2678; website www.preservation.ri.gov. and from the Tax Division at One Capitol Hill, Providence, RI 02908; Tel. (401) 574-8729; website www.tax.ri.gov.3. Coordination with Federal Filings. If the applicant also seeks to claim the federal Historic Rehabilitation Tax Credit, application may be made on Parts 1, 2 and 3 of the Historic Preservation Certification application used by the National Park Service, with such additional forms and certifications as may be requested by the Commission.4. Commission and Tax Division Review. The Commission and the Tax Division generally completes reviews of certification requests within thirty (30) business days of receiving a complete, adequately documented application. Where adequate information is not provided, the Commission and/or the Tax Division will notify the Applicant of the additional information needed to complete the review. The Commission and the Tax Division will adhere to this time period as closely as possible, but failure to complete a review within the designated period does not waive or alter any certification requirement or imply approval. Notwithstanding the foregoing,a. within ninety (90) days after receipt of a complete, adequately documented application for a Certificate of Completed Work, the Commission, must issue a written determination either granting or denying a Certificate of Completed Work andb. Within 90 days after receipt of a complete, adequately documented RI Form 8016 and an Accountant's Certification, the Tax Division will issue a written determination as to the amount of Historic Preservation Investment Tax Credit for which a Substantial Rehabilitation qualifies; conditioned on the Commission issuing a Certificate of Completed Work.5. Commission Decisions; Reliance on Application. Certifications of Part 1, 2, & 3 are only given in writing by the Executive Director or other duly authorized representative of the Commission. Certifications of the amount of the historic tax credit for which the Rehabilitation qualifies are only given in writing by the Tax Division. Decisions with respect to certifications are made on the basis of the information contained in the application form and other available information. The Applicant's signature on any application form is a representation to the Commission and the Tax Division that the facts contained therein are true and correct, and the Commission and the Tax Division are entitled to rely thereon. If information comes to the attention of the Commission or the Tax Division at any time up to and including the last day of the applicable Holding Period, that is materially inconsistent with representations made in an application, the Commission may deny the requested certification or revoke a certification previously given or the Tax Division may terminate the Contract and any Processing Fees paid thereunder will be forfeited. Such denial or revocation may be appealed pursuant to the procedures set forth in § 3.5(F) of this Part.B. Certification of Historic Significance. 1. Consultation. Any Owner may consult with the Commission to determine whether a property is a Certified Historic Structure.2. Part 1-Application for Certification of Historic Structure. The Applicant shall prepare Part 1 of the Historic Preservation Certification Application and such form shall be recorded as received at the Commission prior to January 1, 2008. Such application form shall be filed according to the instructions accompanying the application, including:a. Name and mailing address of the Owner and, if the Owner holds leasehold title to the building or an identifiable portion thereof, the name and mailing address of the holder of the fee interest;b. Name and address of the property;c. Name of the historic district (if located in a historic district);d. Current color photographs of the building and its site, showing exterior and interior features and spaces adequate to document the property's significance;e. Brief description of the appearance of the property, including alterations, characteristic features, and estimated date(s) of construction;f. Brief statement of significance, including a summary of how the property reflects the recognized historic values of any historic district in which it is located;g. Map showing the location of the property; andh. Signature of the Applicant.3. Review of Application for Certification of Historic Structure.a. Scope of Review. The Commission will determine if the property is: (1) listed individually on the National Register of Historic Places; or(2) listed individually on the State Register; or(3) located in a registered historic district and is of historic significance to the district.b. Physical Integrity. The Commission will determine if the property possesses sufficient physical integrity to convey its historical significance.c. Multiple Buildings or Complex. For purposes of a determination of historic significance, properties containing more than one building, where the Commission determines that the buildings have been functionally related historically to serve an overall purpose, such as a mill complex or a residence and carriage house, will be treated as a single certified historic building, whether the property is individually listed in the National Register of Historic Places or the State Register of Historic Places or is located within a registered historic district. Buildings that are functionally related historically are those which have functioned together to serve an overall purpose during the property's period of significance.d. Determination of Significance to District. Properties within Registered Historic Districts will be evaluated to determine if they contribute to the historic significance of the district by application of the standards set forth in § 3.4(C) of this Part.e. Preliminary Determination of Eligibility for Listing a Structure. Owners of properties that are not listed on the National Register of Historic Places or the State Register of Historic Places may request a written opinion from the Commission as to whether the property meets the criteria for listing on the Register. Owners of properties that the Commission considers to be eligible for listing may apply for preliminary certification of their properties, pursuant to § 3.4(C) of this Part. Preliminary certifications will become final, and the properties will become Certified Historic Structures, as of the date of listing on the National Register of Historic Places or the State Register. Issuance of preliminary certification does not obligate the Commission to nominate the property. Applicants proceed with Rehabilitation projects at their own risk; if the historic property is not listed prior to completion of the project, the preliminary certification will not become final.f. Preliminary Determination of Eligibility for Registering a District. Owners of properties that are located in potential historic district may request a written opinion from the Commission as to whether the potential historic district meets the criteria for being listed as a Registered Historic District. Owners of properties located in districts that the Commission considers to be eligible for listing may apply for preliminary certification of their properties, pursuant § 3.4(C) of this Part. Applications for preliminary certification of buildings within eligible historic districts must show how the district meets the criteria for being listed as a historic district, and how the property contributes to the significance of that district, pursuant to § 3.4(C) of this Part. Preliminary certifications will become final, and the properties will become Certified Historic Structures, as of the date of listing the district as a Registered Historic District. Issuance of preliminary certification does not obligate the Commission to nominate the potential district. Applicants proceed with Rehabilitation projects at their own risk; if the historic district is not listed as a Registered Historic District prior to completion of the project, the preliminary certification will not become final.4. Application for Certification of Rehabilitation of Buildings in Districts with Preliminary Historic Certification. Owners of properties that have received preliminary certifications may apply for certification of a proposed Rehabilitation, pursuant to § 3.5(D) of this Part. Final certifications of Rehabilitations will be issued only for Certified Historic Structures.C. Standards for Evaluating Significance within Registered Historic Districts1. Evaluations of Significance. Some historic districts are resources whose concentration or continuity possesses greater historical significance than many of their individual component buildings and buildings. These usually are documented as a group rather than individually. Accordingly, this type of documentation is not conclusive for the purposes of an evaluation of the significance of an individual component. The applicant shall supplement this documentation using Part 1 of the Historic Preservation Certification Application, providing information on the significance of the specific property, as set forth in § 3.5(B)(2) of this Part.2. Standards for Evaluation. The Commission evaluates properties located within Registered Historic Districts to determine if they contribute to the historic significance of the district by applying the following standards: a. A property contributing to the historic significance of a district is one which by location, design, setting, materials, workmanship, feeling, and association adds to the district's sense of time and place and historical development.b. A property not contributing to the historic significance of a district is one which does not add to the district's sense of time and place and historical development; or one where the location, design, setting, materials, workmanship, feeling and association have been so altered or have so deteriorated that the overall integrity of the building has been irretrievably lost.c. Ordinarily buildings that have been built within the past fifty (50) years shall not be considered to contribute to the significance of a district unless a strong justification concerning their historical or architectural merit is given or the historical attributes of the district are considered to be less than fifty (50) years old.3. If a non-historic surface material obscures a building's facade, it may be necessary for the Owner to remove a portion of the surface material before requesting certification so that a determination of significance can be made. After the material has been removed, if the obscured facade has retained substantial historic integrity and the property otherwise contributes to the significance of the historic district, it may be determined to be a Certified Historic Structure.D. Certifications of Rehabilitation. 1. Certification of Proposed Rehabilitation or of Completed Work. Applicants requesting certification of a proposed Rehabilitation shall comply with the procedures listed in § 3.5(D)(1)(a) of this Part; Applicants requesting a Certificate of Completed Work shall comply with the procedures listed in § 3.5(D)(1)(b) of this Part. Processing Fees, described in § 3.9 of this Part, are charged by the Commission or the Tax Division for reviewing all proposed, ongoing, and completed Rehabilitation work. No certification decisions shall be issued to any Applicant until the applicable fees are received. a. Part 2 - Application for Certification of Proposed Rehabilitation. An application for certification of a proposed Rehabilitation shall be submitted to the Commission prior to the Certified Historic Structure being placed in service. Applicants are strongly encouraged to request the Commission review before beginning a Rehabilitation project. To request review of a proposed Rehabilitation, the Applicant shall submit Part 2 of the Historic Preservation Certification Application form according to the instructions accompanying the application. This documentation includes but is not limited to:(1) Name and mailing address of the Owner and, if the Owner holds leasehold title to the Certified Historic Structure or an identifiable portion thereof, the name and mailing address of the holder of the fee interest;(2) Name and address of the property;(3) Color photographs of the property adequate to document the appearance of the building, both on the interior and the exterior, and its site and environment before Rehabilitation;(4) The Applicant's estimate of projected Qualified Rehabilitation Expenditures and of Adjusted Basis in the Certified Historic Structure as of the date of application;(5) Signature of the Applicant and, if the Applicant is not the holder of the fee interest in the Certified Historic Structure, the signature of the fee owner as to the Adjusted Basis in the Certified Historic Structure as of the date of application.(6) Other documentation, including but not limited to plans, specifications, surveys and/or structural reports may be required to evaluate rehabilitation projects. Where necessary documentation is not provided, review and evaluation will be delayed and a denial of certification may be issued on the basis of lack of information. Because the circumstances of each Rehabilitation are unique, certifications that may have been granted to other Rehabilitations are not specifically applicable and may not be relied on by Applicants as applicable to other projects.b. Part 3 - Request for Certification of Completed Work. To request certification of a completed Rehabilitation, the Applicant shall submit Part 3 of the Historic Preservation Certification Application, "Request for Certification of Completed Work," to the Commission according to the instructions accompanying the application, and provide documentation to the Commission that the completed project is consistent with the work described in Part 2. This documentation includes but is not limited to:(1) Name and mailing address of the Owner and, if the Owner holds leasehold title to the Certified Historic Structure or an identifiable portion thereof, the name and mailing address of the holder of the fee interest;(2) Name and address of the property;(3) Color photographs of the property showing the completed Rehabilitation work, including exterior and interior features and spaces, sufficient to demonstrate that the completed work is consistent with the Standards for Rehabilitation. Photographic views after Rehabilitation should correspond with photographic views submitted in Part 2;(4) Final costs attributed to the Rehabilitation;(5) The Placed in Service date; and(6) Signature of the Applicant.c. Certification by Commission of Proposed Rehabilitation. The Commission shall issue to the Applicant a written determination either denying or certifying the Proposed Rehabilitation within the timeframe described in § 3.5(A)(4) of this Part.d. Certification of Completed Work. Within ninety (90) days after the Commission's and the Tax Division's receipt of an application for Certification of Completed Work, the Commission and/or the Tax Division shall issue to the Applicant (1) a written determination either denying or certifying the Rehabilitation (a "Certificate of Completed Work"), and(2) a certification of the amount of Historic Preservation Investment Tax Credit for which the Rehabilitation qualifies (an "Assignable Historic Preservation Investment Tax Credit Certificate" pursuant to the procedures of § 3.8 of this Part.e. Assignable Historic Preservation Investment Tax Credit Certificate. (1) To request one or more Assignable Historic Preservation Investment Tax Credit Certificates, the Applicant shall submit to the Tax Division;(2) Accountant's Certification of the actual Qualified Rehabilitation Expenditures attributed solely to the Rehabilitation of the Certified Historic Building and the satisfaction of the Substantial Rehabilitation test;(3) The Placed in Service Date.(4) A complete, adequately documented RI Form HTC -8016(5) Within 90 days after the Tax Division's receipt of the Accountant's Certification, the RI Form 8016 and the Placed in Service Date, the Tax Division shall issue to the Applicant a certification of the amount of Historic Preservation Investment Tax Credit for which the Rehabilitation qualifies and shall issue an "Assignable Historic Preservation Investment Tax Credit Certificate" pursuant to the procedures of § 3.8 of this Part; both of which are conditioned on the Commission issuing a Certificate of Completed Work.f. Abandonment of Project. (1) For these structures where a Part 1 application was submitted before January 1, 2008 and five (5) years has elapsed from the payment of the Processing Fee on May 15, 2008, the Commission and the Tax Division may require that the Owner submit evidence that Substantial Construction has occurred which shall include the certification of an accountant licensed in the State of Rhode Island that at least ten percent of the Estimated Qualified Rehabilitation Expenditures have been incurred. If the project has not meet the criteria of Substantial Construction the project shall be considered abandoned and the Processing Fee shall be refunded, without interest.(2) At any time after payment of the Processing Fee and execution of a Contract, the Applicant may inform the Commission and the Tax Division in writing that it intends to abandon the project or to complete it without compliance with the Standards for Rehabilitation and that it relinquishes all claims to the Tax Credits. Upon receipt of such notice, the Tax Division shall refund all Processing Fees, without interest.2. Scope of Rehabilitation; Qualified Rehabilitation Expenditures. For purposes of Commission reviews and certification, a Rehabilitation project encompasses all work on the interior and exterior of the certified historic building(s) and its site and environment, as well as related demolition, new construction or rehabilitation work that may affect the historic qualities, integrity, site, landscape features, and environment of the property. The Commission will determine if such work is consistent with the standards for Rehabilitation whether or not a Credit is claimed for those costs. However, only those costs that constitute Qualified Rehabilitation Expenditures may be included in the calculation of the Historic Preservation Investment Tax Credit. The Commission and the Tax Division are entitled to rely on the Accountant's Certification regarding the Qualified Rehabilitation Expenditures actually incurred included with the Application without independent investigation. However, the Tax Division reserves the right to request additional documentation and supporting detail to verify Qualified Rehabilitation Expenditures, including but not limited to, the original documents of entry, vendor lists, payroll record, accounts, and other records. a. All elements of the Rehabilitation project shall be consistent with the Standards for Rehabilitation. Portions of a project that are not in conformance with the Standards may not be exempted from review. In general, an Applicant undertaking a Rehabilitation will not be held responsible for rehabilitation work not part of the current project that occurred more than five (5) years before the current project began, or Rehabilitation work not part of the current project that was undertaken by previous owners.b. Consistency with the Standards for Rehabilitation will be determined on the basis of the application documentation and other available information by evaluating the property, as it existed before the beginning of the Rehabilitation.3. Determination of Consistency with Standards for Rehabilitation. The Commission, on receipt of the complete application describing the Rehabilitation project, shall determine if the project is consistent with the Standards for Rehabilitation. If the project does not meet the Standards for Rehabilitation, the Commission shall advise the Applicant of that fact in writing. Where possible, the Commission will advise the Applicant of necessary revisions to meet the Standards for Rehabilitation.4. Determination of Qualified Rehabilitation Expenditures. The Tax Division, upon receipt of the complete application describing the Rehabilitation Project, shall determine if the costs attributed to the Rehabilitation meet the criteria of Qualified Rehabilitation Expenditures. If any costs of a project are denied as Qualified Rehabilitation Expenditures, the Tax Division shall advise the Applicant of that fact in writing briefly setting forth the grounds for said denial.5. Changes after Determination. Once a proposed or ongoing project has been approved, substantive changes in the work as described in the application shall be brought promptly to the attention of the Commission and the Tax Division by written amendment to the application to ensure continued consistency to the Standards for Rehabilitation.6. Standards for Rehabilitation. The Standards for Rehabilitation are the criteria used to determine if a Rehabilitation qualifies as a Certified Rehabilitation. The intent of the Standards for Rehabilitation is to return a historic property to a state of utility through repairs or alterations which make possible the efficient contemporary use while preserving those portions and features of the property which are significant to its historic, architectural, and cultural values. The Standards for Rehabilitation pertain to historic buildings of all materials, construction types, sizes, and occupancy and encompass the exterior and the interior of historic buildings. The Standards also encompass related landscape features and the building's site and environment, as well as attached, adjacent, or related new construction. To be certified, a Rehabilitation shall be determined by the Commission in its reasonable discretion to be consistent with the historic character of the building(s) and, where applicable, the district in which it is located.7. Application of Standards for Rehabilitation. The Standards for Rehabilitation shall be applied to specific Rehabilitation projects in a reasonable manner taking into consideration economic and technical feasibility.a. A property shall be used for its historic purpose 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 architectural features shall be repaired rather than replaced. Where the severity of deterioration requires replacement of a distinctive feature, the new feature should match the old in design, color, texture, and other visual qualities and, where possible, materials. Replacement of missing architectural features must 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 buildings, if appropriate shall be undertaken using the gentlest means possible.h. Significant archeological resources affected by a project shall be protected and preserved. If these 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.8. Quality of Materials and Work. The quality of materials, craftsmanship, and related new construction in a Rehabilitation project should be commensurate with the quality of materials, craftsmanship, and design of the Certified Historic Structure in question. This standard will be applied in a reasonable manner taking into account economic and technical feasibility. Certain treatments, if improperly applied, or certain materials by their physical properties, may cause or accelerate physical deterioration of historic buildings. Inappropriate Rehabilitation measures include, but are not limited to: excessively abrasive paint removal; improper masonry repointing techniques; improper exterior masonry cleaning methods; improper introduction of insulation where damage to historic fabric would result; and incompatible additions and new construction on historic properties. In almost all situations, these measures and treatments will result in denial of certification.9. Structural Matters. In certain limited cases, it may be necessary to dismantle and rebuild portions of a Certified Historic Structure to stabilize and repair weakened structural members and systems. In these cases, the Commission will consider this extreme intervention as part of a Certified Rehabilitation if: a. The necessity for dismantling is justified in supporting documentation;b. Significant architectural features and overall design are retained; andc. Adequate historic materials are retained to maintain the architectural and historic integrity of the overall structure. These standards will be applied in a reasonable manner taking into account economic and technical feasibility.E. All Available Information Used in Determination. The qualities of a property and its environment which qualify it as a Certified Historic Structure are determined taking into account all available information, including information derived from the physical and architectural attributes of the building; these determinations are not limited to information contained in the State Register of Historic Places nomination reports.F. Appeals. 1. Appeal Procedures. An Applicant may appeal any denial or revocation of certification. A request for an appeal shall be made in writing to the Commission, within sixty (60) days of receipt of the decision which is the subject of the appeal. It is not necessary for the Applicant to present arguments for overturning a decision within this 60-day period. The Applicant may request an opportunity to meet with the Commission or a Sub-Committee thereof, but all information that the Applicant wishes the Commission to consider shall be in writing. If the appeal disputes a determination of Qualified Rehabilitation Expenditures or other accounting or tax related issues, agents or employees of the Tax Division may be joined in the appeal to present written evidence and testimony on the issues. The Commission shall consider the record of the decision in question, and further written submissions by the Applicant, and other available information, and shall provide the Applicant a written decision as promptly as circumstances permit. The appeal process is an administrative review of decisions made by an authorized representative of the Commission.2. Decisions. In considering appeals, the Commission may take into account new information not previously available or submitted; alleged errors in professional judgment; or alleged prejudicial procedural errors. The Commission's decision may: a. Reverse the appealed decision; orb. Affirm the appealed decision; orc. Resubmit the matter to the Commission program staff for further consideration.3. Final Administrative Remedy. The decision of the Commission shall be the final administrative decision on the appeal. No person shall be considered to have exhausted his or her administrative remedies with respect to the certifications or decisions described in this § 3.5 of this Part until the Commission has issued a final administrative decision in response to this § 3.5 of this Part. The Commission shall notify the Tax Division in writing of any denial or revocation of a certification and of the final administrative decision on the appeal.280 R.I. Code R. § 280-RICR-20-20-3.5