| (a) Application form. The Commission staff will develop
the application and may modify it as needed over time. All required
forms, including application Parts A, B, C, and amendment forms, are
available from the Commission at no cost.
(b) Delivery. Applications will be accepted beginning
on January 1, 2015 and continuously thereafter. Applications should
be submitted to the Commission in the manner and format directed by
the Commission in published program guidance materials on the Commission's
online Texas Historic Preservation Tax Credit Application Guide available
by accessing thc.texas.gov.
(c) Application Part A - Evaluation of Significance.
Part A of the application will be used by the Commission to confirm
historic designation or to determine if the property is eligible for
qualification as a certified historic structure.
(1) If a property is individually listed in the National
Register of Historic Places or designated as a Recorded Texas Historic
Landmark or State Antiquities Landmark, the property is qualified
as a certified historic structure.
(2) The applicant will be responsible for providing
sufficient information to the Commission with which the Commission
staff may make a determination. If all requested information is not
provided to make a determination that a building is eligible for designation
as a certified historic structure, the staff may request additional
information from the applicant. If the additional information requested
is not provided in a timely manner, the application will be considered
incomplete and review of the application will be placed on hold until
sufficient information is received.
(3) The Commission staff review Part A of a complete
application, unless otherwise provided in §13.8 of this title
(relating to Relationship with the Federal Rehabilitation Tax Credit
Program), and shall notify the applicant in writing of any determination
it makes upon completing the review of Part A of the application.
(4) There is no fee to review Part A of the application.
(d) Application Part B - Description of Rehabilitation.
Part B of the application will be used by the Commission to review
proposed projects for compliance with the Standards for Rehabilitation.
(1) The applicant will be responsible for providing
sufficient information, including photographs taken prior to the project,
to the Commission with which the Commission staff may make a determination.
If all requested information is not provided to make a determination
that a project is eligible as a certified rehabilitation, staff may
request additional information from the applicant, usually required
to be submitted within 30 days. If the additional information requested
is not provided in a timely manner, the application will be considered
incomplete and review of the application will be placed on hold until
sufficient information is received.
(2) The Commission staff will review Part B of a complete
application, unless otherwise provided in §13.8 of this title
(relating to Relationship with the Federal Rehabilitation Tax Credit
Program), and shall notify the applicant in writing of any determination
it makes upon completing the review of Part B of the application.
In reviewing Part B of the application, the Commission shall determine
if Part B is approved or not as follows:
(A) Consistent with the Standards for Rehabilitation
as determined by the Commission. If all aspects of Part B of the application
meet the Standards for Rehabilitation, no additional information is
required, and no conditions are imposed on the work, Part B is approved.
(B) Consistent with the Standards for Rehabilitation
with specific conditions of work required. The Commission may determine
that the work described in the plan must be performed in a specific
manner or with specific materials in order to fully comply with the
Standards for Rehabilitation. In such cases, Part B may be approved
with specific conditions required. For applications found to be consistent
with the Standards for Rehabilitation with specific conditions required,
the applicant shall provide written acceptance to the Commission of
all specific conditions required. Otherwise the application will be
determined to be not consistent with the Standards for Rehabilitation;
applications found to be consistent with the Standards for Rehabilitation
with specific conditions required may proceed with the work but will
only be eligible for the credit if the conditions listed are met as
part of the rehabilitation work. Failure to follow the conditions
may result in a determination by the Commission that the project is
not consistent with the Standards for Rehabilitation.
(C) Not consistent with the Standards for Rehabilitation.
Applications found not to be consistent with the Standards for Rehabilitation
will be considered to be ineligible applications; the Commission shall
make recommendations to the applicant that might bring the project
into conformance with the Standards for Rehabilitation, however no
warranty is made that the recommendations will bring the project into
compliance with the Standards for Rehabilitation; the applicant may
reapply and it will be treated as a new application and will be subject
to a new application fee.
(3) An application fee is required to be received by
the Commission before Commission review of Part B of the application.
The fee is based on the estimated amount of eligible costs and expenses
listed by the applicant on Part B of the application.
(A) Applicants must submit the fee with Part B 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 estimated aggregate eligible
costs and expenses indicated in Part B of the application and is not
refundable. Resubmission of a rejected application or under any other
circumstances will require a new fee. Amendments to a pending application
or approved project do not require additional fees.
(4) Amendment Sheet. Changes to the project not anticipated
in the original application shall be submitted to the Commission on
an amendment sheet and must be approved by the Commission as consistent
with the Standards for Rehabilitation before they are included in
the project. The Commission shall review the amendment sheet and issue
a determination in writing regarding whether or not the proposed change
in the project is consistent with the Standards for Rehabilitation.
(e) Application Part C - Request for Certification
of Completed Work. Part C of the application will be used by the Commission
to review completed projects for compliance with the work approved
under Part B.
(1) The applicant shall file Part C of the application
after the building is placed in service.
(2) The applicant will be responsible for providing
sufficient information, including photographs before and after the
project, to the Commission by which the Commission staff may verify
compliance with the approved Part B. If all requested information
is not provided to make a determination that a project is eligible
as a certified rehabilitation, the application is incomplete and review
of the application will be placed on hold until sufficient information
is received.
(3) The Commission staff will review Part C of a complete
application, unless otherwise provided in §13.8 of this title
(relating to Relationship with the Federal Rehabilitation Tax Credit
Program), and shall notify the applicant in writing of any determination
it makes upon completing the review of Part C of the application.
(A) If the completed project is found to be in compliance
with the approved Part B and any required conditions; consistent with
the Standards for Rehabilitation, and the building is a certified
historic structure at the time of the application, the Commission
shall approve the project. The Commission then shall issue to the
applicant a certificate of eligibility that confirms the property
to which the eligible costs and expenses relate is a certified historic
structure and the rehabilitation qualifies as a certified rehabilitation
and specifies the date the certified historic structure was first
placed in service after the rehabilitation.
(B) If the completed project is not consistent with
the Standards for Rehabilitation, with the approved Part B, and/or
the specific conditions required, and the project cannot, in the opinion
of the Commission, be brought into compliance, or if the building
is not a certified historic structure at the time of the application,
then the Commission shall deny Part C of the application and no certificate
of eligibility shall be issued.
(C) If the completed project is not consistent with
the Standards for Rehabilitation, with the approved Part B, and/or
the specific conditions required, and the project can, in the opinion
of the Commission, be brought into compliance, the Commission may
issue remedial conditions that will bring the project into compliance.
The applicant shall complete the remedial work and file an amended
Part C. If the remedial work, in the opinion of the Commission, brings
the project into compliance, then the Cont'd... |
