Category Archive: Legislative / Advocacy
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Historic Designations in Pittsburgh: A Primer
Pittsburgh has a wealth of historic buildings. How these buildings are historically designated and whether these buildings are protected by their designations varies depending on the type of designation. This primer provides a brief overview of the various historic designations of buildings and districts throughout Pittsburgh.
National Historic Landmarks: Brings Benefits to Property Owners; No Restrictions
This is the highest category of distinction. In Pennsylvania, the National Historic Landmark program is administered by the Pennsylvania Historical and Museum Commission (PHMC) and the National Park Service (NPS). National Historic Landmarks are nationally significant historic places that “possess exceptional value or quality in illustrating or interpreting the heritage of the United States.” There are fewer than 2,500 NHLs in the country. There are 11 in Allegheny County: the Allegheny County Courthouse and Jail, the Bost Building, Braddock Carnegie Library, Carrie Furnaces, Chatham Village, Emmanuel Episcopal Church, Forks of the Ohio, Kennywood, Oakmont Country Club, the Smithfield Street Bridge, and Woodville Plantation.
NHL listing has similar results as the National Register listing (as discussed below). One difference is that further protection is provided under Section 110 of the National Historic Preservation Act (NHPA) in the case of a federal undertaking. Section 110 requires that government agencies, “to the maximum extent possible, undertake such planning and actions as may be necessary to minimize harm to any National Historic Landmark that may be directly and adversely affected by an undertaking.”
Click here for more information on NHLs.
National Register of Historic Places: Brings Benefits to Property Owners; No Restrictions
The National Register of Historic Places “is the official list of the Nation’s historic places worthy of preservation.” In Pennsylvania, the National Register is administered by the PHMC and the NPS. To be eligible for the National Register, a property or district must possess historic integrity and meet one of the following four Criteria for Evaluation: (a) that are associated with events that have made a significant contribution to the broad patterns of our history; (b) that are associated with the lives or persons significant in our past; (c) that embody the distinctive characteristics of a type, period, or method of construction, or that represent the work of a master, or that possess high artistic values, or that represent a significant distinguishable entity whose components may lack individual distinction; or (d) that have yielded, or may be likely to yield, information important in prehistory or history. Buildings and structures can be listed individually on the National Register or as a contributing structure to a National Register-listed historic district.
In Pennsylvania, National Register nominations are submitted to and reviewed by the Bureau of Historic Preservation of PHMC. (PHLF is one of the many groups/individuals qualified to complete and submit a National Register nomination for a structure or district.) A property owner must consent to an individual National Register listing and, in the case of districts, a district will not be listed if a majority of the property owners object to the nomination.
Listing on the National Register (1) identifies and honors historic properties of national significance; (2) provides federal preservation tax incentives, such as the 20% rehabilitation tax credit and a charitable contribution deduction for a preservation easement donation; (3) satisfies an eligibility requirement of many federal and state grant programs; and (4) requires government agencies, if there is a federal undertaking, to evaluate alternatives to mitigate adverse impacts on historic properties pursuant to Section 106 of the NHPA. It does not place any restrictions or obligations on a property owner.
There are more than 85,255 listings on the National Register and more than 1,616,138 total contributing structures. For more information on the National Register and the application procedures, click here to visit PHMC’s website and visit the NPS’s website, here.
City of Pittsburgh Historic Designation: Requires Approval Process for Exterior Changes
Title 11 of the City of Pittsburgh (City) Code permits the historic designation of structures, districts, sites, and objects that meet one or more of the ten criteria listed in §1101.04. Nominations are initially submitted to the City’s Historic Review Commission (HRC) for approval. Public hearings and votes are held by the HRC, the Planning Commission and the City Council to approve a nomination.
Once designated, any new construction, demolition, or alteration of exterior architectural features which can be seen from a public street or way are subject to review and approval by the HRC. A property owner must obtain a certificate of appropriateness from the HRC prior to commencing work.
While City historic designation does provide a review process to ensure that exterior alterations are appropriate to a building or district, it does not provide a permanent protection. Property owners may petition to have a building and/or district’s designation removed or apply for an economic hardship to circumvent the requirements of Title 11. For example, in 2000, at the request of former Mayor Tom Murphy, the HRC approved the demolition of numerous buildings in the City-Designated Market Square historic district to make way for his Fifth/Forbes plan, that was ultimately defeated due to public protest.
For more information on the City’s historic designation process and a list of City-Designated structures and districts, visit the HRC’s website.
PHLF Historic Landmark Plaques: No Restrictions
Since 1968, PHLF has been awarding Historic Landmark plaques to buildings, structures, districts and landscapes that meet the following conditions: (1) they are remarkable pieces of architecture, engineering, construction, landscape design, or planning, or impact a rich sense of history; (2) alterations, additions, or deterioration have not substantially lessened their value in the above respects; (3) they are at least 50 years old and located within 250 miles of Pittsburgh; and (4) they are not located in historic districts bearing a plaque (unless of exceptional individual significance).
The Historic Landmark plaque is an honorary designation that identifies the site as a significant part of our local heritage, but it does not protect a building from alteration or demolition. PHLF’s Historic Designation Committee generally meets once a year to review all nominations and recommend awards. Since 1968, PHLF has awarded 546 Historic Landmark plaques. For an application and more information, visit PHLF’s website.
Preservation Easements: Offers Protection in Perpetuity
While it is not a designation per se, one of the strongest tools for protecting a historic building is a preservation easement. A preservation easement is a legal agreement between a property owner and a qualified organization, such as PHLF, that places permanent restrictions on the exterior of a building. For example, changes may not be made to the façade of a building that are contrary to the U.S. Secretary of the Interior’s Standards for Rehabilitation without the prior written approval of PHLF.
Preservation easement agreements are recorded in the local deed registry office and run with the land. For buildings listed on the National Register or contributing to a National Register historic district, a property owner may be eligible to receive a federal charitable contribution deduction for the donation of a preservation easement. PHLF holds preservation easements on more than thirty (30) properties in five (5) counties. For more information on preservation easements, visit PHLF’s website.
Designation Summary
To summarize, the various types of historic designations have different criteria and different impacts, but they all bring attention to our region’s rich architectural heritage, facilitate economic development, and encourage heritage tourism.
Historic Designation Owner Consent Needed for Designation? Restriction of Property Rights? Section 106 Review? Eligible for Federal Tax Incentives? National Historic Landmark Yes. A district will not be listed if more than 50% of the property owners object. No Yes, if federal funds or a federal action is involved. Yes National Register of Historic Places Yes. A district will not be listed if more than 50% of the property owners object. No Yes, if federal funds or a federal action is involved. Yes City Designation No, except for the nomination of a religious structure. Yes, a certificate of appropriateness must be obtained from the Historic Review Commission It depends. If eligible for the National Register, a Section 106 review may be required. Contributing structures to local historic districts that have been certified by the NPS are eligible for federal tax incentives PHLF Historic Landmark Plaques Yes No It depends. If eligible for the National Register, a Section 106 review may be required. No Preservation Easements Yes Yes It depends. If eligible for the National Register, a Section 106 review may be required. No -
PENNSYLVANIA AT RISK 2010 ANNOUNCED
December 16, 2010
PENNSYLVANIA AT RISK 2010 ANNOUNCED
Preservation Pennsylvania announces the annual listing of the Commonwealth’s most endangered historic resources.Preservation Pennsylvania, a statewide non-profit historic preservation group, released its annual Pennsylvania At Risk list today, which highlights 11 endangered resources.
Pennsylvania At Risk serves as a representative sampling of the Commonwealth’s most endangered historic resources. For the purpose of the list, endangerment is defined as threat of demolition, significant deterioration, vandalism, alteration, and/or loss of its historic setting. It is Preservation Pennsylvania’s belief that publishing this list draws statewide attention to the plight of Pennsylvania’s historic resources, promotes local action to protect resources, and encourages additional state funding for historic sites.
Resources included on the Pennsylvania At Risk 2010 list include:
East Stroudsburg Railroad Station (East Stroudsburg, Monroe County)
Built in 1864 as the Stroudsburg station on the Delaware, Lackawanna and Western Railroad, the East Stroudsburg Railroad Station is a landmark in the community. The depot’s presence led to rapid commercial growth, establishing Crystal Street as the business hub of a rapidly expanding community. Thanks to the efforts of East Stroudsburg’s residents and supporters, and the partnerships between community groups, non-profits, private corporations and individuals and the borough, the building was saved earlier this year after demolition of the station had begun. However, initial funding to save the 1883 building only covers partial reconstruction and restoration, so efforts to secure the long-term future of the station will need to continue.U.S.S. Olympia (Philadelphia, Philadelphia County)
Built by the United Iron Works of San Francisco in 1890-1893 and commissioned in 1895, the cruiser U.S.S. Olympia is a National Historic Landmark that represents critical points in American history. She served as the flagship of the Asiatic Squadron in the Spanish-American War, and it was from the Olympia’s bridge on May 1, 1898 during the Battle of Manila that
Commodore George Dewey issued the famous command: “You may fire when you are ready, Gridley.” Its final mission was bringing home the body of World War I’s Unknown Soldier fromFrance in 1921. It was decommissioned in 1922, then opened as a museum in 1958. Since taking ownership of the ship in 1996, the Independence Seaport Museum in Philadelphia has spent $5.5 million on repairs, inspections and maintenance of the Olympia; yet, without major a refurbishment and plans for its future use/preservation, the Olympia will either sink at its moorings, be sold for scrap, or be scuttled for an artificial reef off Cape May, New Jersey. While efforts to secure private or public funding for the project have been unsuccessful to date, the National Park Service has begun working with stakeholders to seek a positive preservation outcome. The U.S.S. Olympia was scheduled to close to the public November 22, 2010. However, it was recently announced that she will remain open until January.
Schuylkill School (Schuylkill Township, Chester County)
Schuylkill School was built in 1930 and brought children together from a number of area one- and two-room schoolhouses. Construction of the school was made possible through the philanthropy of Frank B. Foster, who helped fund three consolidated schools in Chester County (the other two of which are still in use). In 2002, the Schuylkill School was determined eligible for inclusion in the National Register of Historic Places; that same year the Phoenixville Area School District began to consider the school’s demolition. Despite studies that have identified several potential new uses for the building, the Phoenixville Area School District plans to begin demolishing the building in December 2010. The ground where the historic school now stands will become a parking lot.Stewartstown Railroad (Stewartstown to New Freedom, York County)
From 1884 to 1972, the Stewartstown Railroad connected farmers and manufacturers to markets in Baltimore. The Stewartstown Railroad remains in business under its original charter of 1884–the only such operation in existence that did not merge with another railroad or was subjected to any form of corporate reorganization. Seven railroad structures along the 7.4-mile line have been listed in the National Register of Historic Places and the line itself has been determined eligible for inclusion in the National Register. The financial generosity of George Hart, President of the Stewartstown Railroad, kept the company operational through recent tough times; however, this resulted in a substantial lien against the railroad. Arrangements to forgive the $352,000 sum were not made in Mr. Hart’s estate plans as expected. Now, unless the Bucks County Historical Society, beneficiary of Mr. Hart’s estate, will agree to defer payment of the lien for several years, the Stewartstown Railroad would be forced to liquidate its assets to raise the $352,000 that it owes.Holland Hall “Huidekoper Mansion” (Meadville, Crawford County) Holland Hall was built by Arthur Clark (A.C.) Huidekoper in 1899 and it survives as Meadville’s only Gilded Age mansion. Holland Hall is currently threatened with demolition. Following the death of Frances Reynolds Huidekoper in 1932, Holland Hall was occupied by Allegheny College’s Phi Delta Theta fraternity who occupied it from 1935 until 1995. It was then sold and has remained vacant for fifteen years. In order to prevent the demolition or continued neglect of Holland Hall, a buyer interested in acquiring and rehabilitating this architecturally significant building is needed.
“Plantation Plenty” Isaac Manchester Farm (Avella, Independence Township, Washington County) Plantation Plenty is a farm of just over 400 acres that has been owned and occupied by the members of the Manchester family for 210 years. The house, completed by Isaac Manchester in 1815, is one of the finest examples of Georgian architecture in Western Pennsylvania. The property is currently operating as a multi-faceted organic farm, producing milk, beef, pork, eggs and a variety of fruits and vegetables. While much of the significance of Plantation Plenty is clearly visible through its buildings, it also contains potentially important prehistoric and historic archaeological sites. Despite the property’s importance, it is now threatened by longwall mining. Subsidence caused by longwall mining under the farm, which causes the ground to drop between 4 and 6 feet at the surface, may cause severe damage to the historic buildings, and will fracture the rock that forms springs and wells which may alter or eliminate them. In addition, a large ventilation shaft is proposed immediately adjacent to the 3-acre protected farmstead. This would be a visual intrusion on the historic farm, and would alter the farm’s setting by introducing noise inappropriate to the quiet, agrarian landscape.
122-124 and 126 West Miner Street (West Chester, Chester County)
The National Register listed West Chester Historic District (Boundary Increase) is locally significant as a governmental and commercial center that reflects period architectural styles and the community’s development. Residential structures built circa 1844 and 1837, respectively, the buildings at 122-124 and 126 West Miner Street in West Chester are contributing elements to the West Chester Historic District. Both buildings are currently threatened with demolition. They are owned by the adjacent First Presbyterian Church, which proposes to tear them down to make room for additional facilities. The current proposal is a complete reversal from the Church’s originally presented plan which incorporated the two buildings into the expanded facility. The demolition of these two historic buildings will result in a significant loss of the community’s historic fabric and will erode the historic character of the larger community.Laverock Hill “Sims” Estate (Cheltenham & Springfield Townships, Montgomery County)
One of the last intact Gilded Age country estates in Montgomery County, the centerpiece of the Laverock Hill Estate is an 11,000 square foot residence created in a neo-Georgian style. The 42-acre property also includes a 19th century stone dwelling, the farm’s original horse and cattle barn, the former dairy barn (now a residence), and four additional dwellings. The Laverock Hill mansion has been vacant for nearly three years, as have the stable, carriage house and greenhouse. In early 2008, Hansen Properties, LLC acquired the 42-acre tract, and proposed a development that would include 216 residential units targeted for sale/rental to adults age 55 and over. No plans have been submitted yet for the portion of the property in Springfield Township, but the developer has expressed an interest in building at least 120 cluster housing units with requisite parking, roads and utilities on that portion of the estate. The property has been determined eligible for inclusion in the National Register of Historic Places, however, it is not located in a local historic district that is regulated by a historic preservation ordinance. In an attempt to preserve the site, over 150 neighboring families have informally organized into a group called Save Laverock Hill. Their goal is to have the current permit application denied, and to work to find an alternative plan for the use of the property.Dutch Corner Rural Historic District (Bedford Township, Bedford County)
The Dutch Corner Rural Historic District includes over 30 historic farmsteads as well as a church, a school and multiple cemeteries. Evitts Mountain is a dominant natural feature that clearly forms the physical, visual and legal edge of the Dutch Corner district. Atlantic Wind, LLC, a subsidiary of Iberdrola Renewables, proposes to develop 24 40-story wind turbines in a chain along the top of Evitts Mountain, surrounding Dutch Corner on two sides. The development will involve removal of trees from the mountain, as well as blasting and bulldozing rock then pulverizing it for use as fill to flatten the mountain top for the turbine pads, access road and cable trench. In addition to reshaping the mountain, the blasting will fracture the bedrock and disrupt the flow of groundwater to the area. Operation of the wind turbines will result in a noise increase of 15 to 20 dBA, replacing the natural sounds of a rural community with constant noise. This development will result in drastic changes to the Dutch Corner Rural Historic District, and will severely compromise qualities of the district that contribute to its significance.Eagles Mere Historic District (Eagles Mere, Sullivan County)
Eagles Mere Historic District is an intact turn-of-the-century resort community consisting of cottages, boat houses, commercial buildings, churches and outbuildings situated around a natural spring-fed lake 2,100 feet above sea level in the Allegheny Mountains. The district also includes Eagles Mere Beach, hiking trails, pristine wooded areas, and is surrounded by thousands of acres of forest. Since its establishment in the 1880s, people have been working to preserve Eagles Mere as a secluded retreat for visitors and residents. However, the setting of this historic district is currently threatened by natural gas extraction from Marcellus shale. Unlike many places whose economy could benefit from natural gas extraction, if the District’s water supply/quality is damaged, its beautiful setting is altered, or the peaceful, secluded nature of the area is disrupted by increased truck traffic and the operation of heavy equipment, those very features that make Eagles Mere attractive and economically viable will be lost.
Neuweiler Brewery (Allentown, Lehigh County)
Construction of this large brewery began in 1911 and the facility opened in 1913 producing traditional German style beers. Designed by architects Peuckert and Wunder to satisfy the demands of owner Louis F. Neuweiler, the brewery was more elaborately adorned than most industrial facilities of its day. The company closed its doors in 1968, and the site has remained mostly vacant since then. Underutilization of the buildings has led to their neglect and deterioration, which threaten the resource’s survival. The Redevelopment Authority of the City of Allentown (RACA) now owns the property. Recognizing its significance, they have conducted a study that shows that the vast majority of the complex is still structurally sounds. RACA is taking initial steps to facilitate rehabilitation of the brewery, but a developer will be needed to complete the rehabilitation and put the building back in use to prevent further deterioration or the need for demolition.
Updates on Previously Listed Properties
The Pennsylvania At Risk list also includes updates on previously listed properties. Articles about the J. W. Cooper High School Shenandoah, Schuylkill County (PA At Risk 2001); Saylor Cement Kilns Coplay, Lehigh County (PA At Risk 2005); and Church of the Assumption on Spring Garden Street, Philadelphia (PA At Risk 2009) are featured in the 2010 issue. For additional information on updates, please see the attached link for the Pennsylvania At Risk publication or contact Preservation Pennsylvania at 717-234-2310.
The Pennsylvania At Risk 2010 list is released in partnership with the Pennsylvania Historical and Museum Committee (www.phmc.state.pa.us). Preservation Pennsylvania is a statewide, not-for-profit, educational and advocacy historic preservation organization and serves as a statewide voice on historic preservation issues. For more information, visit the website at www.preservationpa.org or contact Preservation Pennsylvania at 717-234-2310.
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Public Meeting for South Park Future Planning
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Preserve Pittsburgh Community Meetings in December
PHLF News
November 17, 2010Preserve Pittsburgh, a component of PlanPGH (www.planpgh.com) is discussing cultural heritage and historic preservation, specifically the draft recommendations for the PreservePGH component of PLANPGH.
PLANPGH is pittsburgh’s first ever comprehensive plan–it will be the gameplan for the City’s growth over the next 25 years.
The goal of the PreservePGH component is to develop policies and strategies for the protection and preservation of Pittsburgh’s historic and cultural assets.
Monday, December 6th
6:30 to 8:00pm
South Side Market House
1 Bedford Square (S 12th St at Bingham St.)
South Side FlatsTuesday, December 17th
6:30 to 8:00pm
new Hazlett Theatre
5 Allegheny Square East
Allegheny CenterMonday, December 13th
6:30 to 8:00pm
Bakery Square
6425 Penn Ave
Larimer/Shadyside
(Park in the Bakery Square garage) -
Community Historic Preservation Values Survey
PHLF News
October 20, 2010As you may know, the Pennsylvania Historical and Museum Commission’s Bureau for Historic Preservation acts as the Pennsylvania State Historic Preservation Office (PASHPO). As such, PHMC receives an annual appropriation from the National Park Service to help administer both state and federal historic preservation programs throughout the Commonwealth. Part of PHMC’s agreement with the Park Service requires that PHMC develops and implements a statewide historic preservation plan. In effect since 2006, Pennsylvania’s current plan expires in 2011, and PHMC has begun the process of preparing the 2012-2017 preservation plan.
The purpose of the statewide plan is to establish a vision, goals and implementation strategies for historic and cultural resource preservation for all of Pennsylvania. As you are all very well aware, cultural resource preservation and development is key to the long-term success of the PA WILDS vision. As one of the PASHPO’s key partners, PHMC invites you both to participate in the planning process and also to help PHMC ensure that the development and implementation of the new plan includes broad public participation.
PHMC requests that people complete the Pennsylvania Community Preservation Values survey. The Survey will help PHMC assess what the citizens of Pennsylvania value in their community in order to determine preservation priorities within the state. The survey closes October 30th.
Access the survey at: Please Complete PHMC’s Community Historic Preservation Values Survey.
Thank you in advance for taking the time to participate in PHMC’s survey and to help PHMC get the word out about their planning process. The success of Pennsylvania’s statewide historic preservation plan depends largely upon public participation, and PHMC greatly appreciates your feedback!
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Allegheny County to Hold Meeting for Public Input on South Park Fairgrounds Planning
PHLF News
September 22, 2010Allegheny County will hold a public meeting on Wednesday, September 29, from 7:00 to 8:30 p.m. at the South Park Fairgrounds Museum Building to ask for input on the future planning of the South Park Fairgrounds and the surrounding areas.“Allegheny County has undergone a remarkable economic and environmental transformation, and the time has come to also transform the South Park Fairgrounds into a modern facility that reflects the needs of today’s park users,” said Onorato. “We are asking residents to help us create a sustainable development plan that makes the most of this significant public asset.”Building upon the Master Planning process previously conducted for the parks, Allegheny County is working with GAI Consultants to create a plan that incorporates today’s best green and sustainable development approaches.The public meeting will introduce the project and the public process, and provide opportunities for participants to share their experiences and ideas. The effort is part of Onorato’s County Parks Action Plan, which is transforming and enhancing recreational opportunities at the County’s nine regional parks.For those who are unable to attend the public meeting, a survey is available online at www.alleghenycounty.us/parks/SPFairgrounds. -
Remarks by Louise Sturgess at the Carnegie Library of Pittsburgh Public Forum
Monday, December 14, 2009
4:00 p.m.,
Carnegie Library Lecture Hall, OaklandTwo-minute remarks presented by Louise Sturgess, Executive Director
Pittsburgh History & Landmarks FoundationDuring the Great Depression, the hours of all Carnegie branch libraries were extended and no branch libraries were closed. That fact can inspire all of us in our efforts to keep the Carnegie branch libraries open and funded. That shows how important the branch libraries were then to Pittsburghers and to individual neighborhoods. And, their importance has not diminished over time. Pittsburgh’s branch libraries are essential educational and community centers, adding, in many cases, to main-street activity that community development groups and citizens are working hard to protect and promote.
Pittsburgh History & Landmarks Foundation encourages the Carnegie Library Board and staff to see the historic branch library buildings as assets, rather than liabilities, and to re-focus and concentrate resources on keeping the existing buildings open and bringing them into compliance with accessibility codes and modern HVAC standards. We are not in favor of using funds to construct new library facilities, or move existing branches into alternate spaces, or commission studies from groups removed from the communities.
Just as the Pittsburgh Children’s Museum used a grant from the National Endowment for the Arts to fund a nationwide design competition showing how 2 historic buildings could be combined with new construction to create an award-winning 21st-century museum, the Carnegie Libraries of Pittsburgh could apply for an NEA grant so design professionals could prepare a comprehensive plan for renovating the historic branch libraries.
Such a design process would be of interest to communities nationwide since Carnegie Libraries elsewhere are being closed due to renovation needs and lack of funds. Just as Pittsburgh led the nation in designing a branch library system between 1898 and 1903, why not lead the nation in renovating the architecturally significant buildings that continue to serve their neighborhoods today?
Remember too that Pittsburgh has been designated a Preserve America Community. The City can apply for federal funds for projects that:- “protect and celebrate . . . heritage;
- use . . . historic assets for . . . community revitalization; and
- encourage people to experience and appreciate local historic resources through education . . .”
- According to the guidelines, successful applicants “. . . serve as models to communities nationwide. . .”
As an organization, Pittsburgh History & Landmarks Foundation has written about the significance of the Carnegie branch libraries, successfully nominated them as City Historic Structures, held educational programs inside them, and showed them off during Main Street Walking Tours. We have been consistently working with the Library staff and board to ensure that what has been given to Pittsburgh and its citizens is cared for responsibly.
We are in favor of keeping the libraries open, and keeping them where they are. We would support the efforts of the Library and City to raise funds for needed improvements and renovations so Pittsburgh’s branch library system can serve, once again, as a model for the nation.
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Act Now to Take Advantage of and to Preserve the Enhanced Federal Tax Incentive for Easements
Any individual who donates a preservation easement to a qualified charity, such as Landmarks, is allowed to deduct the value of the easement as a charitable contribution, provided the donation meets certain requirements specified in the Tax Code. Congress recently increased the incentives for donating conservation easements by raising the deduction limit for charitable donations of conservation easements to 50% of an individual’s adjusted gross income, 100% in the case of certain donations with respect to farmland, and extending the carry-forward period for donations that exceed that limit to 15 years. These enhanced deduction limits are set to expire on December 31, 2009. After that date, unless Congress acts, donations of conservation easements will be deductible only to the extent of 30% of adjusted gross income and the carry-forward period for excess donations will be reduced to 5 years.Landmarks accepts donations of preservation easements on historic buildings and farms. To date, Landmarks has received more than twenty preservation easements, protecting a wide range of historic properties including major downtown commercial buildings, unique residential structures, and approximately 1,600 acres of farmland.If you are interested in donating a preservation easement on your historic home, you need to act by December 31, 2009 in order to take advantage of the increased deduction limit.If you think Congress should encourage historic preservation by making the increased deduction limit permanent, you are not alone. Bipartisan legislation has been introduced in Congress to make the enhanced incentives permanent through the Conservation Easement Incentive Act, H.R. 1831, and the Rural Heritage Conservation Act, S. 812. To learn more about the enhanced tax incentives for conservation easements and how you can help make them permanent, please visit The Land Trust Alliance’s website at www.lta.org.Any individual who donates a preservation easement to a qualified charity, such as Landmarks, is allowed to deduct the value of the easement as a charitable contribution, provided the donation meets certain requirements specified in the Tax Code.
Congress recently increased the incentives for donating conservation easements by raising the deduction limit for charitable donations of conservation easements to 50% of an individual’s adjusted gross income, 100% in the case of certain donations with respect to farmland, and extending the carry-forward period for donations that exceed that limit to 15 years.
These enhanced deduction limits are set to expire on December 31, 2009. After that date, unless Congress acts, donations of conservation easements will be deductible only to the extent of 30% of adjusted gross income and the carry-forward period for excess donations will be reduced to 5 years.
Landmarks accepts donations of preservation easements on historic buildings and farms. To date, Landmarks has received more than twenty preservation easements, protecting a wide range of historic properties including major downtown commercial buildings, unique residential structures, and approximately 1,600 acres of farmland.
If you are interested in donating a preservation easement on your historic home, you need to act by December 31, 2009 in order to take advantage of the increased deduction limit.
If you think Congress should encourage historic preservation by making the increased deduction limit permanent, you are not alone. Bipartisan legislation has been introduced in Congress to make the enhanced incentives permanent through the Conservation Easement Incentive Act, H.R. 1831, and the Rural Heritage Conservation Act, S. 812.
To learn more about the enhanced tax incentives for conservation easements and how you can help make them permanent, please visit The Land Trust Alliance’s website at www.lta.org.