| (3) Generally, buildings that have been built within
the past 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 50 years old at the date of
application.
(4) Certification of significance will be made on the
basis of the appearance and condition of the property before beginning
the rehabilitation work.
(5) If a nonhistoric surface material obscures a building's
façade, it may be necessary for the owner to remove a
portion of the surface material so that a determination of significance
can be made. After the material has been removed, if the obscured
façade has retained substantial historic integrity and
the property otherwise contributes to the significance of the historic
district, it will be considered eligible to be a certified historic
structure.
(g) Subsequent Designation. A building must be a certified
historic structure prior to the issuance of the certificate of eligibility
by the Commission as required by §172.105 (b)(1)(A) of the Texas
Tax Code. If a property is not automatically qualified as a certified
historic structure, an owner of a property shall request that the
Commission determine whether the property is of historic significance
by submitting Part A of the application in accordance with subsections
(e) and (f) of this section. Upon listing in the National Register
of Historic Places, designation as a Recorded Texas Historic Landmark,
or certification as a contributing element to a local district pursuant
to 36 CFR §67.9, Commission staff overseeing the National Register
program and the Official Texas Historical Marker program (as applicable),
shall prepare a notification, to be filed with the tax credit application,
indicating that the designation process required by Part A has been
fulfilled.
(h) Multiple buildings. If a property owned by one
entity contains more than one building and the Commission determines
that the buildings have been functionally related historically, per §13.1(17)
of this title (relating to Definitions), to serve an overall purpose
(such as a residence and a carriage house), then the functionally
related buildings will be treated as a single certified historic structure,
regardless of whether one of the buildings is separately listed in
the National Register of Historic Places or as a Recorded Texas Historic
Landmark or is located within a historic district. Buildings owned
by the same applicant that were not functionally related historically
must be submitted as individual buildings on separate applications.
(i) Portions of buildings. Portions of buildings, such
as single condominium apartment units, are not independently eligible
for certification as an individual space without assessment of any
work undertaken elsewhere in the building within the last 24 months,
as described in §13.6(f) of this title (relating to Application
Review Process). This rule applies even when a building has multiple
owners. A full description of all work at the building must be provided
with the application.
(j) Relocation of historic buildings. Relocation of
a historic building from its original site may disqualify the building
from eligibility or result in removal of designation as a certified
historic structure. Applications involving buildings that have been
moved or are to be moved will be evaluated on a case-by-case basis
under the applicable criteria for designation as provided in this
section. For a building listed in the National Register of Historic
Places, the applicant will be responsible for updating the National
Register of Historic Places nomination for the property or district,
or the relocated building will not be considered a certified historic
structure for the purpose of this credit. For a building designated
as a Recorded Texas Historic Landmark, the applicant will be responsible
for notifying the Commission and otherwise complying with the requirements
of §21.11 of this title (relating to Review of Work on Recorded
Texas Historic Landmarks) prior to undertaking any relocation.
|
| Source Note: The provisions of this §13.3 adopted to be effective September 11, 2014, 39 TexReg 7081; amended to be effective May 26, 2021, 46 TexReg 3249; amended to be effective April 30, 2023, 48 TexReg 2089; amended to be effective November 23, 2023, 48 TexReg 6739 |
