| Commission shall issue a certificate
of eligibility.
(4) An application fee is charged before Commission
review of Part C of the application based on the amount of eligible
costs and expenses listed by applicant on Part C of the application.
(A) Applicants must submit the fee with Part C of their
application or the application will be placed on hold until the fee
is received. The fee is calculated according to a fee schedule approved
by the Commission and included in the application.
(B) The fee is based on the eligible costs and expenses
as indicated in the audited cost report and is not refundable. Resubmission
of a rejected application or under any other circumstances will require
a new fee. Amendments do not require additional fees.
(f) Scope of Review. The review encompasses the entire
building's site and environment as well as any buildings that were
functionally related historically per §13.1(17) and §13.3(h)
of this title (relating to Definitions and Evaluation of Significance,
respectively). The scope of review for a project is not limited to
the work that qualifies as an eligible expense. All work completed
by the current applicant twenty-four (24) months before the submission
of the application can be considered part of the project, as is the
cumulative effect of any work in previously completed or future phases.
Any new construction and site improvements occurring on the historic
property are considered part of the project. Individual condominiums
or commercial spaces within a larger historic building are not considered
individual properties apart from the whole. Multiple interior finish-out
projects occurring at the same time, for example, whether completed
by an owner, multiple owners, or tenants, must all be reviewed to
ensure all work to the building meets the Standards for Rehabilitation.
(1) Eligibility for the credit. If a project, including
a single phase of work or an overall rehabilitation, does not meet
the Standards for Rehabilitation, future work on the building or within
a set of functionally related buildings, performed by the same owner,
shall not be eligible for a credit under this program. If the building
is purchased by a new owner, the new owner may apply for tax credits
based on a new application and existing conditions at the time of
purchase.
(2) An applicant may elect to apply to receive the
credit on only the exterior portions of a larger project that includes
other work, in which case the scope of review will be limited to the
exterior work. For properties that are individually listed on the
National Register of Historic Places, are designated as a Recorded
Texas Historic Landmark or State Antiquities Landmark, or determined
to be eligible for these designations, the scope of review must also
include primary interior spaces.
(3) For these projects described in paragraph (2) of
this subsection, all work completed by the current owner twenty-four
(24) months before the submission of the application, and within the
same scope of review (e.g. exterior and/or primary interior) is considered
part of the project, as is the cumulative effect of any work in previously
completed or future phases within the same scope of review.
(g) Closure of Inactive Applications. The Commission
staff may close applications that have been deemed inactive. Closed
applications do not qualify as certified rehabilitations and are not
eligible for the Texas Historic Preservation Tax Credit unless reopened
per paragraph (6) of this subsection.
(1) Applications may be deemed inactive and closed
under any of the following circumstances: Part B and Part C application
fees have not been received within sixty (60) days of receipt of the
application parts; written requests for information necessary to complete
the application and provide sufficient documentation to fully review
the application are not responded to within sixty (60) days; or, approved
application Parts have not progressed to subsequent Parts (for example:
Part B has not been submitted following approval of Part A, etc.)
and there has been no communication from the applicant to the Commission
for a period of twenty-four (24) months or greater.
(2) Applications for projects that are simultaneously
applying for federal historic tax credits, per §13.8 of this
title (relating to Relationship with the Federal Rehabilitation Tax
Credit Program) may also be closed upon closure of the federal application
by the National Park Service.
(3) Applicants will be notified in writing of the potential
closure and given sixty (60) days to respond, in writing, with a request
for the application to remain open; supply missing or requested information;
or to request an extension allowing additional time to compile missing
or requested information. If no response is received, the application
will be closed. Such requests shall not be unreasonably denied but
shall not exceed an additional 60 days.
(4) Extensions will be granted, in writing, for a period
of time agreed upon by the Commission and the Applicant, based on
the status of the project. If an extension is not met, further extensions
may be granted if the Applicant documents to the Commission that the
project is progressing.
(5) Applications that have been closed will be reopened
under the following conditions: the project applicant has not changed;
the overall scope of work presented in Part B of the application has
not substantially changed; and the request to reopen the application
is made in writing within twenty-four (24) months from the date the
application was closed.
(6) If all conditions in paragraph (5) of this subsection
are not met, a new application must be filed, including new Part B
and Part C application fees.
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| Source Note: The provisions of this §13.6 adopted to be effective September 11, 2014, 39 TexReg 7081; amended to be effective August 15, 2016, 41 TexReg 5992; amended to be effective November 4, 2019, 44 TexReg 6531; amended to be effective May 26, 2021, 46 TexReg 3249; amended to be effective April 30, 2023, 48 TexReg 2089 |
