[Code of Federal Regulations]
[Title 36, Volume 1]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 36CFR67.4]

[Page 376-379]
 
              TITLE 36--PARKS, FORESTS, AND PUBLIC PROPERTY
 
      CHAPTER I--NATIONAL PARK SERVICE, DEPARTMENT OF THE INTERIOR
 
PART 67_HISTORIC PRESERVATION CERTIFICATIONS PURSUANT TO SEC. 48(g) AND SEC. 170(h) OF THE INTERNAL REVENUE CODE OF 1986--Table of Contents
 
Sec. 67.4  Certifications of historic significance.

    (a) Requests for certifications of historic significance should be 
made by the owner to determine--
    (1) That a property located within a registered historic district is 
of historic significance to such district; or
    (2) That a property located within a registered historic district is 
not of historic significance to such district; or
    (3) That a property not yet on the National Register appears to meet 
National Register criteria; or
    (4) That a property located within a potential historic district 
appears to contribute to the significance of such district.
    (b) To determine whether or not a property is individually listed or 
is part of a district in the National Register, the owner may consult 
the listing of National Register properties in the Federal Register 
(found in most large libraries), or contact the appropriate SHPO for 
current information.
    (c) If a property is located within the boundaries of a registered 
historic district and the owner wishes the Secretary to certify whether 
the property contributes or does not contribute to the historic 
significance of the district or if the owner is requesting a preliminary 
determination of significance in accordance with Sec. 67.3(a)(4), the 
owner must complete part 1 of the Historic Preservation Certification 
Application according to instructions accompanying the application. Such 
documentation includes but is not limited to:
    (1) Name and mailing address of owner;
    (2) Name and address of property;
    (3) Name of historic district;
    (4) Current photographs of property; photographs of the building and 
its site and landscape features prior to alteration if rehabilitation 
has been completed; photograph(s) showing the property along with 
adjacent properties and structures on the street; and photographs of 
interior features and spaces adequate to document significance;
    (5) Brief description of appearance including alterations, 
distinctive features and spaces, and date(s) of construction;
    (6) Brief statement of significance summarizing how the property 
does or does not reflect the values that give the district its 
distinctive historical and visual character, and explaining any 
significance attached to the property itself (i.e., unusual building 
techniques, important event that took place there, etc.).
    (7) Sketch map clearly delineating property's location within the 
district; and
    (8) Signature of fee simple owner requesting or concurring in a 
request for evaluation.
    (d) If a property is individually listed in the National Register, 
it is generally

[[Page 377]]

considered a certified historic structure and no further certification 
is required. More specific considerations in this regard are as follows:
    (1) If the property is individually listed in the National Register 
and the owner believes it has lost the characteristics which caused it 
to be nominated and therefore wishes it delisted, the owner should refer 
to the delisting procedures outlined in 36 CFR part 60.
    (2) Some properties individually listed in the National Register 
include more than one building. In such cases, the owner must submit a 
single part 1 application, as described in paragraph (c) of this 
section, which includes descriptions of all the buildings within the 
listing. The Secretary will utilize the Standards for Evaluating 
Significance within Registered Historic Districts (Sec. 67.5) for the 
purpose of determining which of the buildings included within the 
listing are of historic significance to the property. The requirements 
of this paragraph are applicable to certification requests received by 
the SHPOs (and the NPS regional offices in the case of nonparticipating 
States only) upon the effective date of these regulations.
    (e) Properties containing more than one building where the buildings 
are judged by the Secretary to have been functionally related 
historically to serve an overall purpose, such as a mill complex or a 
residence and carriage house, will be treated as a single certified 
historic structure, whether the property is individually listed in the 
National Register or is located within a registered historic district, 
when rehabilitated as part of an overall project. Buildings that are 
functionally related historically are those which have functioned 
together to serve an overall purpose during the property's period of 
significance. In the case of a property within a registered historic 
district which contains more than one building where the buildings are 
judged to be functionally related historically, an evaluation will be 
made to determine whether the component buildings contribute to the 
historic significance of the property and whether the property 
contributes to the significance of the historic district as in Sec. 
67.4(i). For questions concerning demolition of separate structures as 
part of an overall rehabilitation project, see Sec. 67.6.
    (f) Applications for preliminary determinations for individual 
listing must show how the property individually meets the National 
Register Criteria for Evaluation. An application for a property located 
in a potential historic district must document how the district meets 
the criteria and how the property contributes to the significance of 
that district. An application for a preliminary determination for a 
property in a registered historic district which is outside the period 
or area of significance in the district documentation on file with the 
NPS must document and justify the expanded significance of the district 
and how the property contributes to the significance of the district or 
document the individual significance of the property. Applications must 
contain substantially the same level of documentation as National 
Register nominations, as specified in 36 CFR part 60 and National 
Register Bulletin 16, ``Guidelines for Completing National Register of 
Historic Places Forms'' (available from SHPOs and NPS regional offices). 
Applications must also include written assurance from the SHPO that the 
district nomination is being revised to expand its significance or, for 
certified districts, written assurance from the duly authorized 
representative that the district documentation is being revised to 
expand its significance, or that the SHPO is planning to nominate the 
property or the district. Owners should understand that confirmation of 
intent to nominate by a SHPO does not constitute listing in the National 
Register, nor does it constitute a certification of significance as 
required by law for Federal tax incentives. Owners should further 
understand that they are proceeding at their own risk. If the property 
or district is not listed in the National Register for procedural, 
substantive or other reasons; if the district documentation is not 
formally amended; or if the significance of the property has been lost 
as a result of alterations or damage, these preliminary determinations 
of significance will not become final. The SHPO must nominate the 
property or the district or the SHPO for National Register districts

[[Page 378]]

and the duly authorized representative in the case of certified 
districts must submit documentation and have it approved by the NPS to 
amend the National Register nomination or certified district or the 
property or district must be listed before the preliminary certification 
of significance can become final.
    (g) For purposes of the other rehabilitation tax credits under sec. 
48(g) of the Internal Revenue Code, properties within registered 
historic districts are presumed to contribute to the significance of 
such districts unless certified as nonsignificant by the Secretary. 
Owners of nonhistoric properties within registered historic districts, 
therefore, must obtain a certification of nonsignificance in order to 
qualify for those investment tax credits. If an owner begins or 
completes a substantial alteration (within the meaning of sec. 167(n) of 
the Internal Revenue Code) of a property in a registered historic 
district without knowledge of requirements for certification of 
nonsignificance, he or she may request certification that the property 
was not of historic significance to the district prior to substantial 
alteration in the same manner as stated in sec. 67.4(c). The owner 
should be aware, however, of the requirements under sec. 48(g) of the 
Internal Revenue Code that the taxpayer must certify to the Secretary of 
the Treasury that, at the beginning of such substantial alteration, he 
or she in good faith was not aware of the certification requirement by 
the Secretary of the Interior.
    (h) The Secretary discourages the moving of historic buildings from 
their original sites. However, if a building is to be moved as part of a 
rehabilitation for which certification is sought, the owner must follow 
different procedures depending on whether the building is individually 
listed in the National Register or is within a registered historic 
district. When a building is moved, every effort should be made to re-
establish its historic orientation, immediate setting, and general 
environment. Moving a building may result in removal of the property 
from the National Register or, for buildings within a registered 
historic district, denial or revocation of a certification of 
significance; consequently, a moved building may, in certain 
circumstances, be ineligible for rehabilitation certification.
    (1) Documentation must be submitted that demonstrates:
    (i) The effect of the move on the building's integrity and 
appearance (any proposed demolition, proposed changes in foundations, 
etc.);
    (ii) Photographs of the site and general environment of the proposed 
site;
    (iii) Evidence that the proposed site does not possess historical 
significance that would be adversely affected by the moved building;
    (iv) The effect of the move on the distinctive historical and visual 
character of the district, where applicable; and
    (v) The method to be used for moving the building.
    (2) For buildings individually listed in the National Register, the 
procedures contained in 36 CFR part 60 must be followed prior to the 
move, or the building will be removed from the National Register, will 
not be considered a certified historic structure, and will have to be 
renominated for listing. The owner may submit a part 1 application in 
order to receive a preliminary determination from the NPS of whether a 
move will cause the property to be removed from the National Register. 
However, preliminary approval of such a part 1 application does not 
satisfy the requirements of 36 CFR part 60. The SHPO must follow the 
remaining procedures in that regulation so that the NPS can determine 
that the moved building will remain listed in the National Register and 
retain its status as a certified historic structure.
    (3) If an owner moves (or proposes to move) a building into a 
registered historic district or moves (or proposes to move) a building 
elsewhere within a registered historic district, a part 1 application 
containing the required information described in paragraph (h)(1) of 
this section must be submitted. The building to be moved will be 
evaluated to determine if it contributes to the historic significance of 
the district both before and after the move as in Sec. 67.4(i).

[[Page 379]]

    (i) Properties within registered historic districts will be 
evaluated to determine if they contribute to the historic significance 
of the district by application of the Secretary's Standards for 
Evaluating Significance within Registered Historic Districts as set 
forth in Sec. 67.5.
    (j) Once the significance of a property located within a registered 
historic district or a potential historic district has been determined 
by the Secretary, written notification will be sent to the owner and the 
SHPO in the form of a certification of significance or nonsignificance.
    (k) Owners shall report to the Secretary through the SHPO any 
substantial damage, alteration or changes to a property that occurs 
after issuance of a certification of significance and prior to a final 
certification of rehabilitation. The Secretary may withdraw a 
certification of significance, upon thirty days notice to the owner, if 
a property has been damaged, altered or changed effective as of the date 
of the occurrence. The property may also be removed from the National 
Register, in accordance with the procedures in 36 CFR part 60. A 
revocation of certification of significance pursuant to this part may be 
appealed under Sec. 67.10. For damage, alteration or changes caused by 
unacceptable rehabilitation work, see Sec. 67.6(f).