Tax Credit Workshop

St. Clairsville, Ohio

The Clarendon Hotel 102 East Main Street

November 9, 2009

Information

The Clarendon LLC. Owner Built in 1889 St. Clairsville Historic District Romanesque Revival Style Historic Preservation Consultants.

Chambers Murphy and Burge, Restoration Architects. Akron

Eligibility Listed on the National Register of Historic

Places as a contributing building of the St.Clairsville Historic District in 1994.

Rehabilitation Resources Ohio Historic Preservation Tax Credit Federal Tax Rehabilitation Credit State Appalachian Grant

Specifications

3 story building Tallest Commercial

building on Main St. Oldest Hotel site. On 0.25 acres 17,500 s.f. Sandstone. Brick.

Concrete. Wood.

Character Defining Features

Architectural Elements

Materials

Space

Stair System Windows Millwork Skylight Fireplace Faux Marble Tile Floor Lobby Hotel Corridors

Significant Features

Significant Features (cont.)

Significant Features (Cont.)

Significant Features (Cont.)

Significant Features (cont.)

Significant Features (cont.)

Significant Features (Cont.)

Significant Features (cont.)

Significant Features (cont.)

Significant features (Cont.)

Ohio Historic Preservation Tax Credit Application

Combined Tax Credit Application, State and Federal Submitted on February 25, 2008

Federal rehabilitation tax credit Part 2 Phase 2 (Stairs and Elevator) and Phase 3 (Interior rooms). Included in Continuation/Ammendment Sheets, corresponding photos, drawings.

Part 1 approved August 10, 2005. Part 2 Phase 1 (exterior envelope) was already

submitted and completed in August 2006. (Preliminary certification advisory from NPS)

Ohio Historic Preservation Tax Credit Application

Project to be completed in 3 Stages. Submitted Rationale for Staged Project

Form Submitted Major Factor Information

Narrative Cost Benefit Analysis. Prepared by

Accountant

Rationale For Staged Project Form

Total Estimated Project Expenditures $3,600,000.00

Total Estimated Qualified Rehabilitation Expenditures $3,000,000.00

Two years and Six Month Staged Project Plan (Federal Tax Rehabilitation Credit Phased 60 month)

Time period. March 2008 to December 2010

Rationale (Cont.)

Stage 1. New Elevator. New Shaft. New Exit Fire Stairs and Enclosure. Main Stairs and Enclosure Rehabilitation. Corresponding electrical, structural. (Part 2 Phase 2 FTxC)

Stage 2. Rehabilitation of the 1st floor hotel with dependencies, restaurant and kitchen. HVAC. Electrical. Plumbing. ADA. Fire Suppression. (Part 2 Phase 3 FTxC)

Stage 4. Rehabilitate 9th to 12th. Same as Stage 2.

Stage 5. Rehabilitation of Storefronts. Dependent on Lease Progress

Rationale (Cont.)

Stage 3. Rehabilitation of the 2nd and 3rd floors. Double loaded corridors. New guest rooms. HVAC. Plumbing. Electric. ADA. Fire Suppression system. (Part 2 Phase 3 of the FTxC).

Ohio Historic Preservation Tax Credit. Amendments

Amendments can be submitted anytime changes occur.

Any changes or clarifications requested by the SHPO generates an Amendment.

Send corresponding copies to ODOD Use Federal Tax Rehabilitation Amendment

Form.

Ohio Department of DevelopmentProgress Reports

To be filed with ODOD. ODOD sends letter about status of project,

and owner updates information in the white spaces. If gray space information needs to be changes then the owner has to file an Amendment with the ODOD, like for example change of ownership.

Existing amendments are listed.

What is a Green Building? When design and construction

practices reduce negative environmental impacts and improve existing unsustainable design.

It reduces operation costs. Enhances building marketability. Increases worker productivity. Improves indoor air-quality

problems. Becomes energy and water

efficient. Promotes conservation of

materials Integrates the design process.

Common issues in Historic Preservation and Green Building

Embodied energy and reuse of existing resources. (Embodied energy of a standard building is equal to 5-15 gallons of gasoline per s.f.)

Conservation resources. Preservation of Cultural Heritage Adapting existing Historic Structures to

current societal needs

Current Public Green Initiatives

In legislation, executive orders, resolution, ordinances, policies and initiatives.

13 federal agencies 17 public school systems 39 institutions of higher education 45 states 195 localities (132 cities, 35 counties, 28

towns)

Green Initiatives Examples

GSA. Decided in 2000 that starting in 2003 all capital building projects must earn LEED certification. Largest civilian landlord 8,600 buildings. First Federal USGBC member.

Palo Alto. CA. Commercial LEED certified. Residential Build It Green’s Green Point rating system

Lakewood, OH. Adopted resolution use LEED Green principles in public projects.

Green Initiative examples

New Albany, OH. New building incentives for Green commercial buildings.

Shaker Hts. OH. Encourage municipal and private sector to follow LEED guidelines

Cincinnati, OH. All municipal buildings, new and renovated be LEED certified. Automatic 100% Real Property Tax Exempt of assessed property value for residential and commercial LEED Certified structures.

Green Initiatives Examples

Lima, OH. Green initiative adopted for public works in

Transportation Lighting Wastewater Water Supply Solid Waste

Green Rating Systems

USGBC LEED (Leadership in Energy and Environmental Design )

Build it Green. Green Point. CA National Association of Home Builders.

National Green Building Standards. Built Green. CO Sustainable Space. CA Built Green. WA

Green features in Historic Buildings

Urban density Transportation Daylighting Natural ventilation Local materials Embodied energy Passive energy saving devices Durability

Greening Historic PropertyDiscussion Components

Envelope. Windows, wall, roof and foundation performance

HVAC system. Space for new systems. Meeting energy/thermal performance.

Lighting. Day lighting and electric lighting integration and issues.

Materials. Conflicts with green or historic standards. Lack of acceptance of green imitation of historic materials

Where possible, the historic windows remained in use. 

Storefront glass features Low-e coating (Later added interior storm windows) 

Historic DistrictWhitaker & State

Energy and Atmosphere

Building Reuse 100% of the shell and the majority of the

interior was reused Purchased materials were locally sourced,

and high in recycled content

Historic DistrictWhitaker & State

Materials and Resources

Material Reuse

The hefty stair treads and hand rail capsthroughout the buildingwere milled utilizing wood from the original building structure. 

Stair treads – from old floor joistsHandrails – denailed framing studs

Baseboards – old lathe strips

Historic DistrictWhitaker & State

Materials and Resources

All paints and finishes were low VOC (volatile organic compounds) products.  Safer to breathe and don’t continueto off-gas over time

Historic DistrictWhitaker & State

Indoor Environmental Quality

Prism glass in transom at the Robinson Music Company Building, Steubenville, Ohio

Drawing courtesy of the National Park Service

Martha Raymond Presentation 2007 HO

Double-Loaded Corridors

Martha Raymond Presentation 2007 HO

Former school classroom adaptively re-used. Full height windows were preserved, providing natural daylight within the new office space. HVAC duct work is also exposed.

Martha Raymond Presentation 2007 HO

Transoms were open or closed to help regulate ventilation throughout the building.

Martha Raymond Presentation 2007 HO

Use of awnings as an energy conservation measure in a residential setting.

Martha Raymond Presentation 2007 HO

The Community Restoration and Revitalization Act HR 1043 S 584

Re-introduced on October 1, 2009 Senators Lincoln (D-AR) Snowe (R-ME) HR Schwartz (D-PA) Tiberi (R-OH) 8 Amendments to 1986 Federal Rehabilitation

Tax Credit.1. Enabling Smaller Rehabilitation Projects2. Providing Downtown Housing in Historic

Buildings3. Using a practical definition for “Older Building”

Community Restoration (Cont.)

4. Rehabilitating Qualified Non-profit and Public Historic Buildings

5. Making Historic Buildings as Energy Efficient as they can be.

6. Facilitating smaller projects through Transferability

7. Encouraging Moderate Rehabilitation through Reducing the Substantial Rehabilitation Requirements

8. Allowing State Historic Tax Credits to Work More Effectively with the Federal Credit

Historic Homeowners Revitalization Act HR 3670

Introduced in September 29, 2009 HR Carnahan (D-MO) Federal Tax Credit 20%. “Qualified

Rehabilitation expenditures made by the tax payer with respect to a qualified historic home”. Cap of $60,000

Increase in credit for buildings in “high cost” or economically distressed areas.

Historic Homeowners (Cont.)

Ability of credits to be transferred or assigned.

Available for “For Sale” housing.

Additional information at the following web pages:

www.PreservationAction.orgwww.PreservationNation.org

Energy Tax

Energy Efficient Commercial Building Deduction. Sec. 179D IRS

Renewed until 2013 Return $1.80/S.F if whole building qualifies Return $.60/SF if only some portions qualify,

like HVAC, Electric, etc.

Presenter

Yolita E. Rausche M.Arch HPHistoric Preservation Specialist

Chambers Murphy & Burge Restoration Architects, Akron, Ohio

Heritage Ohio Board MemberEmail:yrausche@sbcglobal.netyrausche@cmbarchitects.com