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Home My WebLink About20110504WASHINGTON COUNTY HISTORIC DISTRICT COMMISSION A Washington County Administrative Annex 80 West Baltimore Street Hagerstown, Maryland 21740-6003 Telephone: 240-313-2430 FAX: 240-313-2431 Deaf and Hard of Hearing call 7-1-1 for Maryland Relay AGENDA HISTORIC DISTRICT COMMISSION FOR WASHINGTON COUNTY, MARYLAND CONFERENCE ROOM lA & B WASHINGTON COUNTY ADMINISTRATIVE ANNEX 80 WEST BALTIMORE STREET MAY 4, 2011 7:00PM M REGULAR MEETING AGENDA - 7:00 PM A. Call to Order & Roll Call B. Minutes — April 6, 2011 C. Communications & Bills D. Unfinished Business 1. Brumbaugh-Kendle-Grove house (BKG) working group E. Budget F. New Business 1. Tax Credit application TC-11-001, Ronald and Jean Dolan, 10914 Dam #5 Road, Clear Spring* G. Other Business H. Closed Session I. Adjournment * = written material enclosed \HDC\amay2011.DOC NOTICE IS GIVEN THAT THE HISTORIC DISTRICT COMMISSION MAY MEET IN CLOSED SESSION PURSUANT TO SECTION 10.508, STATE GOVERNMENT ARTICLE, ANNOTATED CODE OF MARYLAND. INDIVIDUALS REQUIRING SPECIAL ACCOMMODATIONS ARE REQUESTED TO CONTACT THE WASHINGTON COUNTY PLANNING DEPARTMENT. CONTACT PLANNING DEPARTMENT AT (240) 313-2430 VOICETDD TO MAKE ARRANGEMENTS NO LATER THAN TEN (10) WORKING DAYS PRIOR TO TIIE MEETING. www.washco-md.net RECYCLED PAPER MEMORANDUM OF AGREEMENT AMONG THE FEDERAL AVIATION ADMINISTRATION, THE MARYLAND STATE HISTORIC PRESERVATION OFFICER, AND THE WASHINGTON COUNTY COMMISSIONERS REGARDING THE TREATMENT OF THE BRUMBAUGH-KENDLE-GROVE FARMSTED AT HAGERSTOWN REGIONAL AIRPORT WASHINGTON COUNTY, MARYLAND WHEREAS, the Federal Aviation Administration (FAA) assisted the Washington County Commissioners (County) with purchasing 84.6 acres of the Brumbaugh-Kendle-Grove Farmstead (Farmstead) in April 1999 as part of preparation for the extension of Runway 27 at the Hagerstown Regional Airport (Airport), located in Washington County, Maryland; and WHEREAS, the Farmstead includes a brick farmhouse, family cemetery, barn, approximately seven other outbuildings, and associated archeological resources located east of US Route 11 and situated outside the Airport's security fence; and WHEREAS, the Farmstead was not inhabited at the time the County purchased the property, the farmhouse has remained uninhabited, and the County has leased the Farmstead property for continuing agricultural purposes since it acquired the parcel; and WHEREAS, the FAA and the County considered alternatives for the disposition of the Farmstead and have not established any identified Airport use for the Farmstead; and WHEREAS, the FAA proposes to resolve the disposition and treatment of the Farmstead (Undertaking) by following the deliberative process set forth in this Memorandum of Agreement (MOA); and WHEREAS, the FAA established the Undertaking's area of potential effects (APE), as defined in 36 CFR Part 800.16(d), to include all the Farmstead complex as shown in Attachment A; and WHEREAS, in 2001 the FAA completed a survey, entitled Terrestrial Archeological Survey and Historic Architectural Resource Survey for Runway 9-27 Extension and Relocation of US Route 11 (Survey), which identified the Brumbaugh-Kendle-Grove Farmstead (Maryland Inventory of Historic Properties WA -I-480) and determined that the Farmstead is eligible for listing on the National Register of Historic Places (National Register) under Criteria A and C; and WHEREAS, the Survey also identified an archeological component of the Farmstead (recorded as MIHP archeological site No. 18WA496); and WHEREAS, the FAA determined that the Undertaking may have an adverse affect on the Farmstead, including its archeological component; and WHEREAS, the FAA consulted with the Maryland State Historic Preservation Officer (MID SHPO) pursuant to 36 CFR Part 800, the regulations implementing Section 106 of the National Historic Preservation Act (16 U.S.C. § 470f); and Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 2 of 11 WHEREAS, the County participated in the consultation, the County has responsibilities for implementing stipulations under this MOA, and the FAA invited the County to be a signatory to this MOA pursuant to 36 CFR 800.6 (c)(2); and WHEREAS, the FAA identified and consulted with the following parties (Parties) pursuant to 36 CFR 800.6(a)(2): the Washington County Planning Department, the Washington County Historic District Commission, the Washington County Historical Society, the Washington County Historical Trust, the Heart of the Civil War Heritage Area, Preservation Maryland; and WHEREAS, the FAA invited the Parties to concur in the MOA and the following Parties agreed to sign as a Concurring Parties to the MOA: the Washington County Planning Department, Washington County Historic District Commission, Washington County Historical Society, Washington County Historical Trust, Preservation Maryland, the Maryland Aviation Administration; and WHEREAS, the FAA notified the Advisory Council on Historic Preservation (ACHP) of its adverse effect determination pursuant to 36 CFR 800.6(a)(1) with specified documentation, and the ACHP declined to participate in the consultation as stated in its letter dated April 8, 2009; NOW, THEREFORE, the FAA, the MD SHPO, and the County agree that the Undertaking shall be implemented in accordance with the following stipulations in order to take into account the effect of the Undertaking on historic properties. STIPULATIONS The FAA shall ensure that the following stipulations are implemented: I. Working Group A. Purpose: Within three (3) months of executing this MOA, the County will establish a working group (Working Group) to provide guidance, oversight, and advocacy regarding the implementation of the stipulations specified in the MOA. B. Membership: The County will invite the following parties to designate a representative(s) to serve on the Working Group, if they choose to participate: the Airport, the Washington County Planning Commission, the Washington County Historic District Commission, the Washington County Historical Trust, the Maryland Aviation Administration, Preservation Maryland, and Hagerstown -Washington County Economic Development Commission. C. Procedures: The County will establish written procedures regarding the Working Group's responsibilities, meetings, schedule, and general operations. The County will provide a copy of the procedures and list of members to all members of the Working Group, the FAA, and the MD SHPO. D. Duration: The Working Group will remain in place until the County has implemented the Stipulations of the MOA or the MOA has expired or been terminated. Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 3 of 11 II. Preservation of the Farmstead's Family Cemetery The County shall maintain and preserve the Farmstead's family cemetery in its current location in perpetuity. The County shall ensure that the cemetery is protected and preserved in -place during implementation of the stipulations of this MOA and as part of any future reuse of the Farmstead property at the Airport. III. Marketing Plan for the Farmstead (WA -I-480) A. The Working Group upon County Board of Commissioners approval shall develop and submit a marketing plan (Marketing Plan), within ninety (90) days of the group's establishment, to identify an appropriate reuse and treatment for the Farmstead, consistent with the FAA's policies and use constraints for Airport property and the County's Economic Development plans for aviation -related businesses. B. The Plan shall request qualified proposals for one of the following three treatment options, listed in order of preference: • Option 1 - Adaptive reuse of the farmhouse, barn, and other outbuildings in their present location for an aviation related business. This alternative would require a third party to occupy the buildings in their current location and rehabilitate them in accordance with the Secretary of the Interior's Standards for the Treatment of Historic Properties (36 CFR 68). The third party would develop a plan for reuse and security of the site that complies with local and Airport security requirements. The County must receive Fair Market Value rent for use of the buildings and site. • Option 2 - Relocate the farmhouse, barn and some or all of the outbuildings elsewhere on Airport property and adaptively reuse them for a specified purpose. This alternative requires the County and FAA to determine whether the identified location and type of airport land is not needed for Airport purposes. A third party would develop a plan for relocation and rehabilitation that would comply with local and Airport security requirements. The County must sell or lease the property at Fair Market Value as required by FAA. • Option 3 - Relocate the farmhouse, barn and some or all of the other outbuildings off airport property and adaptively reuse them for a specified purpose. This alternative would require the third party to move the structure(s) off Airport property. C. The County in coordination with the Working Group shall ensure that the Marketing Plan includes the following elements: • An information package about the Farmstead; • Photographs of the farmhouse, barn, outbuildings and grounds; • A parcel map; • Information on the Farmstead's historic significance; • Information on the Farmstead's estimated cost and procedures for determining Fair Market Value rent or purchase for Options 1, 2 or 3; • Information on eligibility for federal, state, and local tax benefits for rehabilitation of historic properties; such tax benefits which would only be applicable to Option 1; Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 4 of 11 • Notification that the successful offerer shall be required to rehabilitate the Farmstead's buildings and grounds in accordance with the Secretary of the Interior's Standards for the Treatment ofHistoric Properties (36 CFR Part 68); • A distribution list of potential purchasers or transferees; • An advertising plan and schedule; • A schedule for receiving and reviewing offers; • Discussion of any relevant local requirements and incentives; and • A detailed description of relevant Airport requirements and security issues. • Consistency with the Airport Master Plan D. The County shall submit the draft Marketing Plan to the MD SHPO and FAA for review and comment; to be completed within thirty (30) days. Upon the MD SHPO and FAA's agreement with the Marketing Plan, the County shall implement the Marketing Plan. E. In consultation with the MD SHPO and the FAA, the County shall review each offer it receives in response to the Marketing Plan and the County shall select an offer that is determined to be responsive and responsible meeting the following requirements: • The offer fulfills the County's economic development plans for aviation -related businesses. • The offer provides for rehabilitation and maintenance of the Farmstead as stipulated in the Marketing Plan, giving preference to qualified proposals that fulfill Option 1; • The offerer has the financial and technical ability to carry out the terms of the offer; and • The offerer meets the Airport's security and use requirements. F. If the County receives no offer that it determines conforms to the requirements of Stipulation III.E, the County, in consultation with the MD SHPO and the FAA, may select one of the following courses of action: • Modify the Marketing Plan requirements and re -offer the Farmstead pursuant to Stipulations III.A through III.E; • Demolish the property in accordance with Stipulation V. • The County may choose to renovate and occupy for airport needs or other options which may preserve the structure IV. Rehabilitation and Adaptive Reuse of the Farmstead A. If the County selects a successful offer that addresses Option I of the Marketing Plan, the County shall ensure that the Farmstead house and outbuildings are rehabilitated for adaptive reuse and that the design of the project is consistent with The Secretary of the Interior's Standards for the Treatment ofHistoric Properties (36 CFR Part 68). The County shall ensure that the offerer develops the design and specifications for the rehabilitation in consultation with the MD SHPO and submits the plans, along with a schedule for implementation, to the MD SHPO for review and approval prior to implementation. Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 5 of]] V. Documentation of the Farmstead (WA -I-480) and Archeological site (18WA496) A. If the County receives no successful offer in response to the Marketing Plan and decides to demolish portions or all of the Farmstead, it will implement the following documentation measures to mitigate the destruction of this historic property, prior to the initiation of demolition actions. If the County selects a reuse offer consistent with III B. Option 1, it does not need to complete the documentation requirements specified in this Stipulation. B. Recordation: The County shall ensure that the following recordation measures are carried out in consultation with the MD SFIPO before the Farmstead building(s) are demolished and in accordance with the relevant performance standards in Stipulation VII. A and B: • Large -format perspective -corrected 5"x7" photographs will be made depicting the present condition of all Farmstead building elevations (2 photographs per building) and setting; • Sketch -plans will be made, on acid -free paper, of all Farmstead buildings including all floors, basement, and attics; • 35 mm black and white photographs will be made of other historical significant spaces and elements; and • The County shall ensure that copies of this documentation are made available to the MD SHPO and the Parties. C. Salvage: The County shall provide written notice regarding the planned demolition of the Farmstead to at least three 501(c) 3 salvage organization, such as the Baltimore -based Second Chance Inc. This written notice shall be provided at least thirty (30) days prior to the date of removal. If any 501(c) 3 salvage organization responds within thirty (30) days of written notification, the County shall provide them at least thirty (30) additional days to recover building components. During this period the County shall provide the salvage organization(s) with supervised access to the Farmstead site so that the salvage of components can be carried out. The County shall ensure that items thus selected are removed by the County's demolition contractor in a manner that minimizes damage and are given over with legal title to the salvage organization(s). D. Archeological Data Recovery: The County shall develop a plan for the recovery of archeological data from the Farmstead's site 18WA496. The County shall ensure that the plan is developed in consultation with the MD SHPO and the work accomplished in accordance with the relevant performance standards in Stipulation VII. The plan shall specify, at a minimum: • The property, properties, or portions of properties where data recovery is to be carried out, and any property that will be destroyed without data recovery; • Research questions to be addressed through data recovery, with an explanation of their relevance and importance; • The research methods to be used, with an explanation of their relevance to the research questions; • The methods to be used in analysis, data management, and data dissemination, Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 6 of I1 including a schedule; • Proposed disposition of recovered materials and records; • Proposed methods for involving the interested public in the data recovery, and for disseminating the results of the work to the interested public; and • A proposed schedule for the submission of progress reports to the MD SHPO. The County shall submit the data recovery plan to the MD, SHPO for review. Unless the MD SHPO objects in writing within 30 days after receipt of the plan, the County shall implement the plan prior to and in coordination with project ground disturbing activities within or immediately adjacent to the site area. The County and the MD SHPO will meet on -site to evaluate the success of the fieldwork phase of any data recovery program, near the end of the fieldwork efforts. The County shall submit a management summary to the MD SHPO documenting the completion of fieldwork for a 30 day review period. Upon receipt of the written concurrence from the MD SHPO, the County may proceed with demolition activities in the site areas concurrently with completion of the remaining laboratory, analyses and reporting phases of the data recovery work. VI. Ongoing Consultation The County, MD SHPO and the FAA shall continue to consult regarding the appropriate treatment of the Farmstead and archeological site, and shall coordinate any change, modification or refinement of the current Undertaking and implementation of this MOA. Should the signatories decide that amendments to the MOA are warranted, the signatories shall follow the amendment process specified in Stipulation XII. VII. Performance Standards A. Professional Qualifications: The FAA shall ensure that all research and documentation carried out pursuant to this MOA is conducted by or under the supervision of a person or persons meeting at a minimum the Secretary of the Interior's Professional Qual fcations Standards (36 CFR Part 61). B. Standards and Guidelines: The FAA shall ensure that all historic preservation work performed pursuant to this MOA shall be conducted in a manner consistent with the principles and standards contained in the documents (and subsequent revisions thereof) listed below: • Secretary oJ'the Interior's Standards and Guidelines for Architectural and Engineering Documentation (1983). • Standards and Guidelines for Archeological Investigations in Maryland (Shaffer and Cole 1994); • Standards and Guidelines for Architectural and Historical Investigations in Maryland (Maryland Historical Trust, 2000); and • Advisory Council on Historic Preservation — Section 106 Archaeology Guidance (ACHP 2007). Memorandum ofAgreement Treatment ofBriunbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page7ofll C. Curation: The County shall ensure that all materials and records resulting from cultural resources investigations conducted for the project will be curated in accordance with 36 CFR 79 at the MD SHPO's Maryland Archeological Conservation Laboratory. VIII. Unexpected Discovery of Historic Properties Should historic properties be unexpectedly identified during the implementation of the Project, the County shall ensure that reasonable efforts are made to avoid, minimize or mitigate adverse effects to such properties, and shall consult the MD SHPO and FAA to resolve any unavoidable adverse effects pursuant to 36 CFR § 800.6. The County and FAA shall ensure that any resulting cultural resources work is accomplished in accordance with the relevant performance standards in Stipulation VII. IX. Equal Opportunity/Non-Discrimination The signatories agree to comply with all applicable federal or state laws relating to equal opportunity and non-discrimination. X. Confidentiality The parties to this MOA shall maintain the confidentiality of certain historic information as allowed under Section 304 of the National Historic Preservation Act. Therefore, the nature and location of certain historic properties discussed in this MOA shall be maintained per 36 CFR 800.11(c). XI. Dispute Resolution Should any party to this MOA object within thirty days to any actions proposed or carried out pursuant to this MOA, the FAA shall consult with the objecting party(s) to resolve the objection. The FAA shall notify the MD SHPO and concurring parties of any objection. If the FAA determines that the objection cannot be resolved, the FAA shall forward all documentation relevant to the dispute to the ACHP. Within thirty (30) days after receipt of all pertinent documentation, the ACHP will either: Provide the FAA with recommendations, which the FAA shall take into account in reaching a final decision regarding the dispute or notify the FAA that it will comment pursuant to 36 CFR 800.7(c), and proceed to comment. The FAA shall take into account any ACHP comment provided in response to such a request in accordance with 36 CFR 800.7(c)(4) with reference to the subject of the dispute. Any recommendations or comments provided by the ACHP shall be understood to pertain only to the subject of the dispute; the FAA responsibility to carry out all actions under this MOA that are not subject of the dispute will remain unchanged. XII. Amendment Any of the signatories may request that this MOA be amended according to 36 CFR 800.6(c)(7) and that signatory shall consult with the other signatories to develop Memorandum ofAgreetnent Treatment ofBraanbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 8 of II amendments. Any amendment to this MOA shall be effective on the date the amended MOA is signed by all signatories. The FAA shall ensure a copy of amended MOA is filed with the ACHP. XHI. Termination In the event the terms of this MOA cannot be or are not being carried out, the signatories shall consult to seek amendment of this MOA. If an agreement cannot be reached on an amendment, the FAA, MD SHPO or County may terminate it pursuant to 36 CFR 800.6(c)(8). The FAA shall either execute a new MOA under 36 CFR 800.6(c)(1) or request and consider the comments of the ACHP pursuant to 36 CFR 800.7(a). XIV. Coordination with the Maryland Historical Trust Act of 1985, as Amended The MD SHPO agrees that the fulfillment of the terms of this MOA will satisfy the responsibilities of any Maryland state agency under the requirements of the Maryland Historical Trust Act of 1985, as amended, State Finance and Procurement Article §§ 5A- 325 and 5A-326 of the Annotated Code of Maryland, for those components of the project that require licensing, permitting and/or funding actions from Maryland state agencies. XV. Duration The process described by this MOA shall be carried out within 18 months after Signatory Party approval. This MOA shall be considered null and void if its terms are not carried out within seven (7) years from the date of its execution. Execution of this MOA, filing of the agreement with the ACI1P pursuant to 36 CFR 800.6(b)(1)(iv), and implementation of its terms is evidence that the FAA has taken into account the effects of the Undertaking on historic properties and afforded the ACFIP an opportunity to comment. Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 9 of 11 FEDERAL AVIATION ADMINISTRATION By: Terry J. Page, Manager Washington Airports District Office MARYLAND STATE HISTORIC PRESERVATION OFFICER By: J. Rodney Little, State Historic Preservation Officer Director, Maryland Historical Trust WASHINGTON COUNTY, MARYLAND By: Date: Terry L. Baker, President Washington County Commissioners Memorandum ofAgreement Treatment ofBrrmbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 10 of 11 CONCURRING PARTIES WASHINGTON COUNTY PLANNING DEPARTMENT Date: WASHINGTON COUNTY HISTORIC DISTRICT COMMISSION By: WASHINGTON COUNTY HISTORICAL SOCIETY WASHINGTON COUNTY HISTORICAL TRUST PRESERVATION MARYLAND MARYLAND AVIATION ADMINISTRATION Date: Date: Date: Memorandum ofAgreement Treatment ofBrumbaugh-Kendle-Grove Farmstead Hagerstown Regional Airport, Maryland Page 11 of]] ATTACHMENT A Area of Potential Effect rx tl n i r Ee LOCATION fr\ A P JO I(Lf -palm tS 7?OA171CL1✓=l SP'NG- srx o,won s'w Joins Map? N A a C O IN F F f• H J Issoeoon ie - M nMAP 'ultl o r r4 0 POP - E eLdlCle �1 ® h b O iiwl I a b O'Sq \ �]Llnla 3 p OO S, $p In9 r 0O \ pppp v �e ,,Lla,jy PA I i , PIKE ao Y OLICn}I b �E p IIS eTTTT��cc , 4 xIA Lde EplsNA P IONtipsy , Nf•0, 9p!'lEl• GIfU,.UI Clmr' Spiin9E% xu '• i aw uo ss p sue flme HIIIe 5 \o __, �1 5 U0 _ O p o+, tii nl — �te _� Sr<Q ' 7 ',.~ c $I Ptl! 9lulM1nan n[mcmin ch i:lll'Ll( I� It £ 'Cl gPecree'ILn SI C p y DWIGHT O E,SEN owes HIG Wqy IJ® vrt Je °a ik�vY p, P ROgO yd $ 4 I 68 elm w „m pOPO 56 v,m jeJ cl� SPrn U� I)TI a ,bb envarow b R I 4 fl,iro 9, T Ql %fi ie.v. 'LOCI" M O dLu t v, �j 1118N Joint Inset /9 --� " s.oa.In 5'srm' r uoowSo"'szo.f"w°n"rr 23 RECE.VED April 21, 2011 APR 2 5 /J?I Steve Goodrich WASHINGTON COUNTY TY Chief Planner PLANNING DEPARTMENT Washington County Planning and Zoning Dep't Hagerstown, Md. Dear Steve, Here is the history of our first historic preservation project. We obtained HP zoning from Washington County for part of our property, including the house, and the zoning became the basis for MHT's determination that our house was a "certified heritage structure." Along the way, the 50-60 year old corrugated metal roof on our house sprung many leaks, and so we asked MHT to approve a new roof. Our first choice was a standing seam metal roof. MHT would not approve the choice and said that the replacement roof "must match the existing roof" and "must not contain a ridge vent or a ridge cap." Negotiations followed during which MHT said an alternative solution was to use cedar shingles/shakes if there was evidence that the house ever had a cedar roof. After researching the cost and upkeep of cedar versus corrugated metal we opted for the latter and found a manufacturer whose product satisfied MHT. We had the roof installed In June, 2010. � Sincer / / Ron d J. 4 1�J�/111/oola`fn[ty APPLICATION FOR PROPERTY TAX CREDIT FOR IMPROVEMENTS TO HISTORIC STRUCTURES (Revised April 2011) WASHINGTON COUNTY, MARYLAND INTRODUCTORY REMARK - This application is submitted pursuant to AN ORDINANCE TO PROVIDE PROPERTY TAX CREDITS FOR IMPROVEMENTS TO SPECIFIED HISTORIC STRUCTURES IN WASHINGTON COUNTY, MARYLAND. It is the intent of this Ordinance to allow credit for bonafide and properly executed restoration activities which can be approved according to the standards specified in the Washington County Zoning Ordinance including the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings used by the Historic District Commission of Washington County, Maryland. It is not intended to provide credit for historically inappropriate modifications, normal maintenance activities, or repairs improperly performed. Credits are available for restoration activities on the EXTERIOR of structures only. No credits will be approved for construction activities on the interior of the structure. Credits are available for expenditures made after July 1, 1990. Other forms of tax advantages may be available from other government jurisdictions. However, property owners should not assume that granting of a credit on Washington County real property taxes, as a result of this application, will guarantee qualification for other jurisdictions' tax advantages. APPLICANTS SHOULD INCLUDE "BEFORE AND AFTER" PHOTOGRAPHS WHENEVER POSSIBLE. Mail or deliver this completed application with supporting documents to: Washington County Historic District Commission Washington County Administrative Annex 80 West Baltimore Street Hagerstown, Maryland 21740 PROPERTY OWNER INFORMATION Name Za,t/,p..j,, J S'.4N k - �o L 4 Mailing Address 4 /y '14n7 45 - { )0� SPQ1ti6- hl� aim TYPE OF CREDIT This application is for a property tax credit for: (check 1 or 2 and a, b, or c) 1. Preservation or restoration of an existing structure (10% credit) a. located in a Washington County HP zone b. located in a Washington County AO zone and listed on the Historic Sites Survey c. located inside the municipal limits of Name of Town 2. New construction attached to an existing structure (5% credit) a. located in a Washington County HP zone b. located in a Washington County AO zone and listed on the Historic Sites Survey c. located inside the municipal limits of Town PROPERTY INFORMATION Property Location Tax Map #dBlock # / Parcel # 6o.2 Lot # (Can be found on your property tax bill) Tax ID Number (From Tax Bill) b4'- 1)14 osj Size (Acres or Square Fe t) , )•'$ ' Zoning (Indicate Town or County) Al Historic Site Survey Reference # (If known) WA- 1/ — p cPL Is the structure listed on the National Register of Historic Places? Have tax credits been granted to the current owner of this property for previous preservation activity? (Yes or No) Nb Date of approval of previous tax credits __{i1 7 Briefly describe the building(s) that are the subject of this application (size, # of stories, construction material, date of construction, original section and/or additions, style, etc.). Continue on attached sheet if necessary. BUILDING PERMIT INFORMATION Did any or all of the restoration or construction actin}ty require a building permit? yes [/ no Building Permit # (Indicate Town or County) 4/4 Date of Washington County Historic District Commission or Town Historic Commission Review and Approval of building permit. Date of Permit Issuance 4/lf Date of Use and Occupancy Issued 4 Z Was any part of the restoration or construction activity performed on the interior of the building? Yes No Are any of the interior restoration costs included on page 4? Yes No (/ Date of work completion � ��,,jz `a o lb Check if before and after photographs are included. (They cannot be returned) If preservation activity is located within Town limits, check here and supply copy of approved building permits and documents of Town Historic Commission's approval of permit and inspection of construction. 3 DESCRIPTION OF WORK Use this space (and copies as needed) to describe the preservation construction activity. Examples of construction activity could be masonry cleaning, window repair, replacement or rehabilitation of moldings, repointing masonry, reconstruction of porch deck, steps or roof, contractor or architect fees, etc. Only construction activities on the exterior of the building after July 1, 1990 are eligible for credit. ACTIVITY MATERIALS COSTfd CONTRAACTOOR/SSELF RECEIPT/INVOICE# I s1 -f2 JAL /5, 15`1-0� CERTIFICATION AND SIGNATURE My/Our signature(s)below is/are certification that the information provided on this application is true, complete and accurate to the best of my/our knowledge and belief. I/we have retained receipts and records of the payment for all activity included on this application and will produce them, if requested, in order to s9bqtantiate allims on this application. Signature �ignature Date 1�• aQ • I% Date - �� HISTORIC DISTRICT COMMISSION USE ONLY 1. File # 2. Date Application Received: Complete Incomplete Returned 3. Dates of. Commission Review of Applicable Building Permits 4. Dates of Commission Review of Tax Credit Application 5 6 7 8 I Action Total Cost of Preservation Activity Portion of Total Eligible for Credit Type of Credit a) 10% (x.10) b) 5% (x.05) Tax Year to which credit should be applied TREASURER'S OFFICE USE ONLY Refer to information in section) A. Amount upon which CREDIT is calculated (enter amount from #7 above) B. Type of CREDIT X (enter multiplier from 8a or b above) C. Amount of CREDIT (this application) D Remaining CREDIT (if any from previous application), E. Total CREDIT available F. Credit used G. Remaining Credit for Future Use 5 MARYLAND QEPARTMENT OF PLANNING MARYLAND HISTORICAL TRUST fjfD (J f 0 yj MARYLAND HERITAGE STRUCTURE REHABILITATION NOV O ZOOS TAX CREDIT PROGRAM uu HERITAGE PRESERVATION CERTIFICATION APPLICATION PART 1- CERTIFICATION OF SIGNIFICANCE By HOMEOWNER APPLICATION MHT Office Use Only MHT Project No: Instructions: Read the instructions carefully before completing application. No certifications will be made unless the submitted application form is complete. Type or print clearly in black ink. If additional space is needed, attachblanksheets. /�' 1. Name of Property: (if applicable): (2 FP .S"/'P e�,'v≤ State Legislative District__ Address of Property: Street I D C7 (+ , I `� ,. } d I ry q ry City t L C R V#0 IN& County �rv�}S11) 41&TON Zip C+r '` C Name of historic district (if applicable): W I6 - ❑ pending National Register or local ❑ National Register property or National Register districtlocal landmark o local district landmark or district 2. Check nature of request: ❑ Certification that the structure contributes to the significance of the above -named historic district. "Cedification that the structure has been individually designated under local law (designation documentation required) ❑ Preliminary determination that the structure pending National Registerorlocal designation appears to meet "certified heritage structure criteria 3. Project contact: (if diffeereJenttfffmm owner),! •�u✓}� ®� Name G L/rrR i 1815AOW Street City State Zip Daytime Telephone Number e-mail 4. Owner: I hereby attest that, to the best of my knowledge, the information I have provided is correct, that the structure is not owned by the State of Maryland, a political subdivision of the State. or the Federal government, and that I own the structure described above. I understand that intentional falsification of factual representations in this application is subject to civil penalties and imprisonment fo i t to General ARicfe, §§ 13-4703 and 1002(b), Annotated Code o(bMMarylTand. Name RvA/4L V . o 14 � Signature �1. Date i�. a b - o Social Security Number �/" tV Street 107/g 441 ,fls CM ( L State r� \ tM ,p �j Q Zip Daytime Telephone Number e-mail /F'ir.PI!/le—/JAN ® . C� MHT Office Use Only Maryland Historical Trust has reviewed the "Heritage Certification Application — Part I" for the above -named property and hereby determines that the property: E Isa "certified heritage structure."' ❑ Appears to meet "certified heritage structure" criteria, pending gKcial National Registerorlocal designation. ❑ Is not a "certified heritage structure" because It is not I di idually I" ed on the National Register or desi nated under local law; does not contribute to the significance of the above -named historic districtpM asf cty pending National Register or to de lgnalion that does not appear to meet 'certified heritage structure' criteria (details attached)/ Date I arli Historical A�1 Authorized Maryland Historical Trust 1 100 Community Place I Crownsville, MD 21032 1 http:/lmht.maryland.gov Maryland Department ofPlanning MARYLAND HISTORICAL TRUST 100 Community Place, Crownsville, Maryland 21032 http://mht.mar.yland.gov LIONS SHEET Heritage Preservation Certification Application Property Name and Address )A.Wtzik5, MHT Project Number czaz 2] The rehabilitation of this property as described in the Heritage Preservation Certification Application will meet the Secretary of the Interior's Standards for Rehabilitation and the requirements of §5A -303(h) of the State Finance and Procurement Article of the Annotated Code of Maryland provided that the following condition(s) is/are met: The replacement roof must match the existing historic roof per the Secretary of the Interior's Standard #6, which states: "Deteriorated historic features shall be repaired rather than replaced. Where the severity of deterioration requires replacement of a distinctive feature, the new feature shall match the old in design, color, texture, and other visual qualities and, where possible, materials. Replacement of missing features shall be substantiated by documentary, physical, or pictorial evidence." The replacement roof must not contain a ridge vent or a ridge cap. The ridge detail on the new roof must match the detail at the ridge of the existing historic roof. 3/ZG to l/ c Date Maryland Historical Trust CONTINUATION/AMENDMENT SHEET Heritage Preservation Certification Application MAR 2 2, 2010 I J! &OO9 MI -IT Project Number Instructions. Read the instructions carefully before completing. Type or print clearly in black ink. Use this sheet to continue sections of the Part I and Part 2 apprication, or to amend an application already submitted Photocopy additional sheets as needed. continues Part 1 - continues Part 2 Name Street Daytime . cj.„............,..... MI-IT --- MHT Office Use Only ❑ The Maryland Historical Trust K, determined that these project amendments meet the Secretary of the Interiors Standards for fiebabtlitation- ffl4he Maryland Historical Trust has determine t these p amendments will meet the Secretary of the Interior's Standards for Rehabilitation only if the attached con ti' ns are iiet.. ❑ The Maryland Historical Trust ha etermined that t e project a ndi ants do of eat the Secretary of the Interiors Standards for Rehabilitation. a& r0 Date Maryla istorical Trust Authorized Signature - amends Part 3 ;' 24 (embossed,only) 22*, 20* 18* `Metallic Coated Steel Pael Width 24' Panel Lrlgth: Otto astomer specifications with a minimum of i 9'0", makmium to transportation limitations Panel Hetghh . v ` 4" 7exiure ', Embossed, Smooth (depending on material) . rush., ; -^ :KYNAR 500® or HYLAR 5000® Colors t 'Choke of 30 standard co om Aaessohet. Same gauge and finish as the panel or as specified. r _ ' *Subject to minimum quantities and lead time The Corrugated Panel is the traditional, economical; wall or roof panel. It is installed horizontally or vertically with exposed fasteners. The panel is available in smooth or stucco embossed texture, depending on material. Ideal applications are curved with a minimum radius of 10'-0", walls, mansards and equipment screens. SKU: BWC374, Curved- BWX374, BWV374 Gauge: '`, .032, .040, .050 Aluminum 24, 22*, 20*, 18* go. Metallic Coated Steel 16* oz., 20* oz. Copper 18*, 20*, 22*, 24 ga. 55% AI-Zn alloy coated Steel with acrylic coating Panel Width: 37 1/4" Panel Length: Cut to customer specifications with a minimum of 6'-0", maximum to transportation limitations Panel Height: 7/8" Texture: Embossed, Smooth Finish: KYNAR 500® or HYLAR 5000® • Anodized: Clear, Dark Bronze Colors: Choice of 30 standard colors. Accessories: Same gauge and finish "as -the panel or as specified. Rev 52009 52009 MARYLAND DEPARTMENT OF PLANNING MARYLAND HISTORICAL TRUST MARYLAND HERITAGE STRUCTURE REHABILITATION TAX CREDIT PROGRAM HERITAGE PRESERVATION CERTIP/CA TION APPLICATION PART 2 - DESCRIPTION OF REHABILITATION MHT Ofice Lisa Only MHTPmjectNo: H Name ofFmpedy' (ifappkcabh Address of Properly Street City CHECK ONE - HOMEOWNER APPLICATION ❑ Listed individually in the Napana!Register oflisforic Places;givedafeoffishng, - ❑ Located in a National RegisferLbsirict; name oldstrid: W Designafedmdvidually under local law orlocated in a local district; name ofdstdct ❑ Fending National Register or local designation (final designation must be In place by the end do/ofthe year in which Ing rehabilitation Is completed) Has a Pad I Application (Certification of Significance) been submitted forthis project? dyes ❑ no at-no/skip to number 2) If yes, date Patti submitted: �® • C9 Date of Pad I ced icafion: MHTPmjed Number. 2 Data onstructure con and ted-rehabilitation project Dale building constructed- 4C.Type of construction: Floor area in square feet before rehabirfation: a 195 Floor area in square feet after rehabilitation: �% /? S Project shad date (esf.)r v bi Completion dale (eat): 6— Estimated qualified Rehabilitation Expenditures: b �j �s =V$ P �-Z)J Dd 3. Project contact (if different from owner) Name d L*� fl (()v ( j 1 Orgepizafion Street City State Zip Daytime Telephone Number e-mail 4. Owner thereby attest that, to the -best olmy hnowletye, the information (have provided is correct that the sh..jam .s Elontied by the Stale of Maryland, apoTfical subdivision of the otaf State. or Federal govemmenq and that own the structure described above.l derstand that Intention llsifica not ctual representation in this application is subject to• chnipenalf andimprisonm for �pf yea umuantm Tax General de 1j 13-070' a 02 („ nneof Maryland. C, ;ctName ® Signature Date �/� ..Z ® Street City State Lp 2. -/ Daytime Telephone Number Sodal Security Number 1).D Z Z, Ll +,.._ e-mail _ / A 'aq „f &P4 oo A( - La MHT Office Use Only Maryland Historical Trust has reviewed fhe'Heriiage Certlicallon Application —Pad 2Yorthe abovenamedproperty and has determined: ❑ that the proposed rehabifrtalionproject described herein meets the Standards lot Certified Heritage Structure RehabNfalion: A final certification can be issued only aperthe rehabilitation work is completed as herein described. ❑ that the proposed rehabilitation project described heroin will meet the 'Standards for Certified Heritage Structure Rehabilitation' lithe attached conditions are met. A final certification can be issued only alter the rehabilitation work is completed as herein described. O that the proposed rehabilitation project described hereto does not meet the'Standards for CediGed Heritage Structure Rehabilitation' and therefore codification is denied. Details attached. Data Maryland Historical Trust Authorized Signature Maryland Historical Trust 1100 Community Place J Cmwnsville, MD 21032 1 http:/Imhtmaryland.gov HOMEOWNER HERITAGE PRESERVATION CERTIFICATION APPLICATION - PART2 MHT Office Use Only Project Number. Property Address 5. DETAILED DESCRIPTION OF PROPOSED REHABILITATION/PRESERVATION WORK— Include site work, alterations, and new construction. Complete blocks below. Number Architectural feature d Approximate Date of feature Describe existing feature and its condition: Photo no. ��' 4 Drawing no /Ii fY Number Architectural feature _ 2 Approximate Date of feature Describe existing feature and its condition: Photo no. Number Architectural feature 3 Approximate Date of feature Describe existing feature and its condition: Photo no. Drawing no Drawing no Number Architectural feature _ 4 Approximate Date of feature Describe existing feature and its condition: • r-� a /..y,I ,Z� / �I •� Describe work and impact on existing feature: 7escribe work and impact on existing feature: Describe work and impact on existing feature: Photo no. Drawing no Maryland Historical Trust 1100 Community Place I Crownsville, MD 21032 1 http://mhtmaryland.gov ,ter Rev. MARYLAND DEPARTMENT OF PLANNING MARYLAND HISTORICAL TRUST MARYLAND HERITAGE STRUCTURE REHABILITATION TAX CREDIT PR J Eli U(1 1 HERITAGE PRESERVATION CERTIFICATION APPLICATION JUL g 0 2010 PART 3- REQUEST FOR CERTIFICATION OF COMPLETED WOR 4JLI HOMEOWNER APPLICATION MET Office Use Only MHT Project No: with representative photographs (prints and CD) of the completed work (both exterior and interior views (as applicable). Certificationkp14'enibAhiL'brtfic4 the completed rehabilitation project is made on the basis of the information in this application form. In the event of any discrepancy /j�� een the inform at this application form and other, supplementary material submitted with it (such as architectural plans, drawings and specifications), a information in this Name of Property: (if applicable): ( y, FI /12, '5 State Legislative District Address of Property Street / n 7 J'9 ( `) L1A /#j s ,2d. /+ ^� city 0L rC A,(X_ ,`�l�! 121 N —'-'It/ l? County AS#H 4�u m,J Zip W / ,y �{ is structure a certified heritage structure? des ❑ no Date of Part I certification by MHT or date of National Register listing: 3 - < �� For properties that were pending National Register or local designation when Part I was submitted, give date of designation: ,,,4 Data on rehabilitation project: ' g MHT project number: 17bLy Project starting date: 4 • / j Date rehabilitation work completed: Total rehabilitation costs (including additions, site work and landscaping: $ Sae i`�'4YuL`9wl Less costs attributed to additions, site work and landscaping: $ ZJ --� Total Qualified Rehabilitation Expenditures (may not exceed $250,000)( credit will be 20% of this $ J c amount) " 1 Would you have undertaken this project if this tax credit were not available? Owner: (space on reverse for additional owner, if applicable) p yes ❑ no I hereby apply for certification of the rehabilitation project described above for purposes of the Slate heritage structure rehabilitation tax credit. thereby attest that, to the best of my knowledge, the information provided is correct, and that the completed is consistent with the work described in Part 2 of the Heritage Preservation Certification Application approved by the Maryland Historical Trust. I also attest that the structure is not owned by the State of Maryland, a political subdivision of the State, or the Federal government, that I own the structure described above, and that I occupy the structure as a single-family residence. I understand that intentional falsification of factual representations in this ap i at ion is subject to civil penalties and imprisonment for up to 10 years pursuant to Tax General Article, §§ 13-4703 and 11 p 2( ), Annotated C e o Ma la d. /rn Name 7au44 -)'DL AAl Signature 7f j tp�t 1 n Date: 5t' " 2A' //9 Social Security Number 1)0R 7 ?2 `,2 i)Ll4p __ Street J 1L4 ?'i .My #- ��/ _J City !C f State Zip e-mail r f ,.1?A(r�(jrG�) , �' f DDaytimeTelephone Number ,] 7 O f " ?1' ,s1 3i, C_jl MHT Office Use Only Maryland fstorical Trust has reviewed the "Heritage Certification Application — Part 3"for the above -listed "certified historic structure' and has determined: r hat the completed rehabilitation project meets the "Standards for Certified Heritage Structure Rehabilitation." Effective the date indicated below, the rehabilitation of the "certified heritage structure" is designated a certified rehabilitation." Questions concerning specific tax consequences of certification or interpretations of Maryland tax law should be addressed to the Comptrollerof the Treasury. Completed projects maybe inspected by an authorized representative of the MHT Director. The MHT Director reserves the right to make inspections at any time up to five years after completion of the rehabilitation project to determine if the owner, upon obtaining certification, undertook unapproved further alterations inconsistent with the "Standards for Certified Heritage Structure Rehabilitation." O that the completed rehabilitation proyjec—dues not meeyh'e Details attached. A copy of this 6rm will be provided to the t/f&71o( Date Maryland Histoi Trust Auth Certified Hera the Treasury. Signature Maryland Historical Trust 1 100 Community Place I Crownsville, MO 21032 1 http://mht.maryland.gov certification is denied, REQUEST FOR CERTIFICATION OF COMPLETED WORK, continued 6 ® a9 MHT Project No. Additional Owners: Name Street City C� Slat Social Security Number iv c?3.3O r.3 Y "28 e Name C,, — City State Social Security Number Name Street City, Slate Social Security Number. Zip s/ 7�� Zip Zio Street City Social Security Number. State Zip Name Street City, Social Security Number. State Zip Name { Street City Social Security Number: Stale Zip Name Street City Social Security Number State Zip ,At '1- Maryland Historical Trust 100 Community Place J Crownsville, MD 21032 http://mht.maryland.gov t 1 VV CJ f'... Heritage Preservation Certification Application Address MI -IT Project Number x2 " az Instructions; Read the instructions carefully before completing. Type or print clearly in black ink. Use this sheet to continue sections of the Part 1 and Part 2 application, or to amend an application already submitted. Photocopy additional sheets as needed. This sheet; - continues Part I = continues Part 2 = amends Part 1 amends Part 2 = amends Name'�fl�'f- ✓�'4 Signature Date �T �6 "O C Aft f >��lJ Street � 11. city ! i a t- State,.,./-l�1e_ Zip '-'S Daytime Telephone Number) °d.' �i S 'i E-mail Address %,G Use Only ❑ The Maryland Historical Trust has determined that these project amendments meet the Secretary of the Interior's Standards for Rehabilitation. ❑ The Maryland Historical Trust has determined that these project amendments will meet the Secretary of the Interior's Standards for Rehabilitation only if the attached conditions are met. ❑ The Maryland Historical Trust has determined that these project amendments do not meet the Secretary of the Interiors Standards for Rehabilitation. Date Maryland Historical Trust Authorized Signature TO: .-_o& Gct�t; IIo 8Ec lwted I2( (3a -)16'l .q -a BILLING INVOICE ADDITIONAL WORK ORDER 1 DATE PON DoL4M We hereby agree to the cltange(s) ar-additional-Work specified below: — q, n{ Ct f. r t t T <, t .- h Qfl( Demo the ,ne-ta ati iaahwa the a: u -N ai van t ci ee 1i- ha: '!r �u<t;n -r t r r:..;i I t :} m t iatich' r1 - I l a 1as1 iii!U=/ ( +(i a t `iii; l ii: . JeI,)7,r z... V a arc .IF ,. _,t 5ithll 2t_laSthiald it e NOTE: The Change Order becomes part of and in conformance with the existing We Agreehereby to make the change(s) specified above at this price Date of Authorized Signature:. Change Order are satisfactory and are hereby accepted- All work to be performed under same terms and conditions as specified in original contract unless otherwise stipulated_ Accepted - PREVIOUS CONTRACT Date of (owner) DUD A ≥ ❑ TI ii -) 1 n x m y n m C ❑ C m y C ❑ ❑ TI ❑ I, n n n J ❑ v n o O p cm> - ._--.--' -. T --- -- --m--• , - - - y _ o n ❑ H_ - 7 n o y � n J = rn ' n A n y o n o -Di tit U: 7 ]0 J 9 -� 5 n D c z ® A mxo L7 D � �omma� B cma aw G= OEC6070A *** Cash Account *** Phone # 304 754 9760 Cust P/O # Invoice # Invoice Date 0/00/00 Ordered By Ship To 10914 DAM #5 RD `OrderSummary Name JC & CO. Job Name From C/O 0000000 From Bid 0000000 City CLEARSPRING Order Sale Amt Tax Amount 6,540.72 393.94 Notes F3=Exit F7=Bid F8=Contract F17=Line items MD 21722 Other Charges 25.00 hist Reserved Order Unpaid Customer # 50410 Sell Br # 523, Order # F019805 Salesperson 574 J7 Q 1-7 2t 3 Date Shipped Ship Method!� Shipped Via Ship Br # Cash Disc .00 0/00/00 -ode 0 Our Truck 523 Order Total 6,959.66 3=Header F24=More Keys it �✓1 Mti � A r �. l. -5*: f aft'. y '3 y,fe4 r ry fisri- 'r t„* t r 1i 1 du.8� f 2e dS r r f ?FD ! �x f r�',ti' �' r"s many f` FiIall,r r. r; �r)�7 n4� 7 l i !� e r �r t r r:Y1'_ tPo r i 4 yx Y d t§ r 4•! t>: t` � +�3k;,a�t� lt�r�'k �4 llRWY'th� kRr I � �'t��t'!!zi.}'vY+t It �� .{ M� s�2 '� � z �b �i kt� �. \. ��ia'1fi tfi i" f suTp.� 7tif -a x J �1AYi ��+� r5�' `t Rk �T,; � .`°� ` �. 5,. � 1k 71! Y � �t�t77eP r 1 -'4 1, ,y -. `.c� _ r m WA -V-086 District 4 MARYLAND HISTORICAL TRUST Map 34 Parcel 1 MAGI If 2212305435 INVENTORY FORM FOR STATE HISTORIC SITES SURVEY NAME HISTORIC AND/OR COMMON Middlekautf-Wiles Parse & Cemetery LOCATION ... Die EY&SNM - _ CITY.YOWN Spring I. VICINITY OF 'lam SY+ng 6 CATEGORY OWNERSHIP STATUS PRESENT USE DISTRICT -PUBLIC BUILDINGIS) '_PRIVATE %OCCUPIED XAGRICULTURE _MUSEUM _UNOCCUPIED _COMMERCIAL _PARK _STRUCTURE _BOTH _WORK IN PROGRESS —EDUCATIONAL XPRIVATE RESIDENCE SITE PUBLIC ACQUISITION ACCESSIBLE _ENTERTAINMENT _RELIGIOUS —OBJECT IN PROCESS _YES: RESTRICTED _GOVERNMENT _SCIENTIFIC _BEING CONSIDERED EYES: UNRESTRICTED _INDUSTRIAL —TRANSPORTATION NO _MILITARY —OTHER: OWNER OF PROPERTY NAME Wilbur W. Wiles Telephone #: STREET & NUMBER Route # I CITY. TO�WN�� STATE zip code Reg 5p ft fS. VICINITY OF Ma"Land 21712 LOCATION OF LEGAL DESCRIPTION Liber #: 204 COURTHOUSE. Folio #: 598 REGISTRY OF DEEDS,ETC. Wasbdwr County Court House STREET&NUMBER `"`��`"`80 ��`"�`"' "�°"�'°�+x''77 West Washington Street CITY. TOWN STATE I REPRESENTATION IN EXISTING SURVEYS TITLE DATE _FEDERAL _STATE _COUNTY _ WOCAL DEPOSITORY FOR SURVEY RECORDS CITY, TOWN CT Arc DESCRIPTION CONDITION CHECK ONE CHECK ONE —EXCELLENT _DETERIORATED UNALTERED R ORIGINAL SITE _GOOD _RUINS X_JLTERED d 507 _MOVED DATE R PAIR —UNEXPOSED DESCRIBE THE PRESENT AND ORIGINAL (IF KNOWN) PHYSICAL APPEARANCE The house on this fare is a two story, five bay brick structure with Flemish bending at the front wall and bonding at the other elevations. High flat arches are present above first story wiolows. The twin entrance is located in the canter bay of the front elevation which is off set slightly toad the north. Windows have late 19th century two over too pane sashes. Northeast of the house is the site of a former grist mill. No avideae of it retains a=ept for a will dam of old concrete. On a hill teat of the house,IN a ceetey where teXt of the iitddlekauff family are buried. The house would appear to date from the second quarter of the 19th century. CONTINUE ON SEPARATE SHEET IF NECESSARY SIGNIFICANCE PERIOD AREAS OF SIGNIFICANCE --CHECK AND JUSTIFY BELOW -PREHISTORIC -ARCHEULUGY-PREHISTORIC -COMMUNITY PLANNING _LANDSCAPE ARCHITECTURE _RELIGION -1400-1499 ._ARCHEOLOGY -HISTORIC -CONSERVATION _LAW _SCIENCE !AGRICULTURE _1500-1599 _ECONOMICS -LITERATURE .SCULPTURE .1600-I599 .1600.1599 !ARCHITECTURE .EDUCATION -MILITARY. =5OCIAUHUMANITAR IAN 1700.1799 .ART _ENGINEERING _MUSIC _THEATER -1800 1899 !COMMERCE _EXPLORATION/SETTLEMENT _PHILOSOPHY _TRANSPORTATION _1900- -COMMUNICATIONS -INDUSTRY _POLITICS/GOVERNMENT -OTHER(SPECIFY) _INVENTION SPECIFIC DATES BUILDER/ARCHITECT STATEMENT OF SIGNIFICANCE This cos>j,1ex is significant as a farm, milli®g operation end for the family cemetery on the property. The inane, although rise loan, is stately and a good le of parted brick vernacular architecture. CONTINUE ON SEPARATE SHEET IF NECESSARY l'A-V-oZ6 MAJOR BIBLIOGRAPHICAL REFERENCES CONTINUE ON SEPARATE SHEET .IZ' NECESSARY W GEOGRAPHICAL DATA ACREAGE OF NOMINATED PROPERTY 59,75 acres VERBAL BOUNDARY DESCRIPTION LIST ALL STATES AND COUNTIES FOR PROPERTIES OVERLAPPING STATE OR COUNTY BOUNDARIES. STATE FORM PREPARED BY NAME/TITLE Paula Stoner, Architectural Historian COUNTY COUNTY Preservation Associates July 1978 STREET& NUMBER TELEPHONE 109 West Main Street, Box 202 301-432-5466 CITY OR TOWN STATE burg Maryland 21782 The Maryland Historic Sites Inventory was officially created by an Act of the Maryland Legislature, to be found in the Annotated Code of Maryland, Article 41, Section 181 KA, 1974 supplement. The Survey and Inventory are being prepared for information and record purposes only and do hot constitute any infringe- ment of individual property rights. RETURN TO: Maryland Historical Trust The Shaw House, 21 State Circle Annapolis, Maryland 21401 (301) 267-1438 PS -I. Wo CLIFF SPRINGS FLOUR MILLS PROPERTY prepared for Jerry and Hary Ann Coates July, 1990. by Paula S. Reed, PhD Preservation Associates, Inc, 207 S. Potomac Street Hagerstown, Maryland 21740 The Middlekauff farmhouse and mill site are located along the west side of Dam #5 Road, where the Little Conococheague Creek meets the Potomac River and the C & 0 Canal. The house is a two story, five bay brick structure which rests on high, coursed stone foundations. Walls are laid in Flemish bonding at the front elevation and at the north end wall to the height of the tops of the first story windows. Other elevations are laid in common bonding with a ratio of five stretcher courses between rows of header bricks. Ground and first story openings are topped with splayed jack arches. An important feature of the house is the high quality original. masonry work displayed in the brick construction. Host of the surface of the building retains its original pointing with smooth, mortar tooled with a strike line. Evidence remains in protected areas of red iron oxide staining and striping of the joints, as well. Th.e mortar is hard -surfaced and firm, typical of 18th century masonry constru,ction,, although the house probably dates from the early 18008. The house appears formal and imposing with its symmetrical facade and end chimneys. Closer inspection reveals, however, greater spacing between openings at the south half of the facade than at the north portion. This is simply a particular feature of this house and does not indicate multiple periods of construction for the brick portion of the house. The house rests on coursed limestone foundations which extend above the ground for several feet at the south and east 2 elevations, Much of the original pointing remains in the foundation stones. Openings in the foundation have massive framing, mortised, tenoned and pegged. One of the most notable aspects of this house is the construction of the foundation and cellar which is divided end to end by a stone wall creating two separate spaces in the cellar with no access from one to the other. The rear portion of the cellar, beneath the west half of the house is divided into two rooms on an axis, the south room containing original vent windows with vertical wood bars and a door to the exterior on the south and one to another room on the north. The second room is a barrel vaulted root cellar with a vent in its north end. This two room portion of the cellar would appear to be a foundation and basement for an earlier building that predated the present early 19th century brick house. This conclusion is supported by the absence of any means to pass directly from the front to rear sections of the basement, and by the exterior face of openings and masonry on the south surface of the wall dividing the present basement in two. A Preliminary conclusion would be that there was an 18th century long, narrow two -room log or frame house which was dismantled to the foundation and replaced with the present, much larger brick house about 1810, Some time after the brick house was built, a one story addition was attached to the south end wall. Its profile remains -on the south wall and it was removed or destroyed prior to the insertion of two windows in the end wall, which may have occurred 3 in the 1920s or '30s, Other windows have two over two double hung sash which are early 20th century replacements of the originals. Original window frames, however, remain. They are narrow with cavetto molding, and beaded edges. Openings in the foundation retain older style massive framing with pegged joints, even on the portion of the foundation that is contemporary with the brick house. The main entrance is located in the central bay of the front elevation. The door is framed similarly to the windows and has a rectangular transom. At the entrance is an 1880s period one -bay High Victorian porch. Although it is not contemporary with the rest o.f the house, it is an excellent example of its type and times and retains its original paint scheme featuring dark red - brown and white trim. Interior • The main entrance opens into a wide stair hall which provides access to two rooms o❑ each side. Portions of the original material inside the house have been removed and replaced, mostly due to flood damage in 1936. The principal feature of the entrance hall is the staircase which is consistent in its design with the presumed early 19th century construction date. The stair has delicate turned newel posts, two rectangular balusters per step and chair rail paralleling the hand rail with cavetto molding at the top and a small double bead at the bottom. The northeast room, originally a parlor, has the most highly 4 decorated woodwork remaining in the house. The focal point of this room is the mantlepiece, which includes reeded pilasters, reeded oval tablets and a reeded frieze band beneath the mantle shelf. Vestiges of the original dove -rose -grey paint are visible beneath the later blue-green. In the southeast room, most of the original interior finishes have been removed or replaced at various times during the 20th century, The fireplace has a 1960s or 70s brick face. Earlier in the 1890-1900 period, a door was added in the south wall, replacing an original window, it once led onto a porch which extended along the front of the addition. It apparently provided the most direct access from the house into the addition, Behind the southeast room, the southwest corner of the house is the original kitchen. The absence of cooking facilities in the basement suggests that this was the main cooking area for the household. Although domestic outbuildings no longer remain, there would probably have been a separate out -kitchen for the more messy chores like butchering and so.apmaking, The fireplace in the kitchen is larger than the others and has flanking cupboards. The mantle piece has a double fielded architrave beneath a molded shelf, The cupboards have flat paneled doors with small ogee molded trim, In the southwest corner of the room is a winding stair leading to the second floor room immediately above the kitchen. The northwest room on the first floor was damaged during the 1936 flood and never repaired. Water marks remain on the plaster 5 near the ceiling. Original chair rail and much plaster remains as well as window and door trim, consisting of single fielded architraves with cavetto trim. Original dove -grey paint remains on the woodwork. On the second floor, the floor plan is a variant of that found on the first floor. At the upper level., the hallway does not pass from front to back of the house. Instead, the two front rooms meet at a partition between the two and the larger room in the northeast corner contains three of the second story front windows. Doors to all four of the second floor rooms are placed side -by -side near the head of the stairs. The two more southerly rooms on the second floor are particularly significant because they retain their original architectural elements and original or early finishes.. The northeast room is the largest and most original of the rooms in the house. It has its original mantlepiece with a double fielded architrave, chimney cupboard with doors with ogee trim, chair rail, baseboard and window frames, The door with its six raised panels, more consistent with 18th than 19th century construction, is also original along with its cast iron box lock and hinges. Perhaps the most significant feature of this room is the preponderance of original finishes. Most of the woodwork is light grey, a color that was quite popular in the early 19th century. The baseboard has been finished with stylized marbleizing. The interior surface of the door is painted with a gold stain which could have been a base for graining or a 6 finished treatment. The plaster walls also show early painting techniques with white paint applied with vertical brush strokes, placed neatly on the wall. This was a typical paint finishing technique of the 18th and 19th centuries, although very few examples of this workmanship remain visible today. On the south and east walls of the room is wallpaper with a vertically striped floral pattern and a grey and black floral border. Although closer examination of the paper is necessary to determine its age, it may be a late 19th century example. An odd and unexplained feature of this room is the different finish on the baseboard of the south wall. Although an attempt was made to match the marbleizing of the rest of th.e baseboard, the west baseboard was obviously done by another person with a slightly different technique. Other puzzling features of this wall are its mismatched alignment with the intersecting walls. Further investigation of the building should resolve these questions. The northwest room on the second floor retains similar architectural elements as those described in the preceding room. This room also has a peg rail for hanging clothing in addition to the other typical elements. Woodwork is finished in dark red iron oxide paint, also known as "Spanish Drown," a popular color of the 18th and 19th centuries. Although this is an early color, beneath it is a yellowish brown paint that could have been a primer or an earlier finish color. I 6 finished treatment. The plaster walls also show early painting techniques with white paint applied with vertical brush strokes, placed neatly on the wall. This was a typical paint finishing technique of the 18th and 19th centuries, although very few examples of this workmanship remain visible today. On the south and east walls of the room is wallpaper with a vertically striped floral pattern and a grey and black floral border. Although closer examination of the paper is necessary to determine its age, it may be a late 19th century example. An odd and unexplained feature of this room is the different finish on the baseboard of the south wall. Although an attempt was made to match the marbleizing of the rest of the baseboard, the west baseboard was obviously done by another person with a slightly different technique. Other puzzling features of this wall are its, mismatched alignment with the intersecting walls. Further investigation of the building should resolve these questions. The northwest room on the second floor retains similar architectural elements as those described in the preceding room. This room also has a peg rail for hanging clothing in addition to the other typical elements. Woodwork is finished in dark red iron oxide paint, also known as "Spanish Brown," a popular color of the 18th and 19th centuries. Although this is an early color, beneath it is a yellowish brown paint that could have been a pruner or an earlier finish color. 7 The two southern rooms on the second floor have received more alteration over the years, but retain their original configuration and major elements. The southwest room, above the kitchen has been divided into two modern bathrooms. In addition to the house the property includes a mill dam, foundation ruins, most likely of the mill building, ruins of a stone foundation of a bank barn, agricultural outbuildings, an old road trace and a cemetery of the Middlekauff family who owned the property in the early 19th century. Historical Analysis The house as it presently stands reflects vernacular interpretation of the Federal Style, most clearly represented in the smooth, expertly finished facade, the interior finishes with delicate reeded trim and thin, flat paneled doors. The color schemes chosen for original finishes are typical of the Federal period with emphasis on subdued hues, particularly dove grey and white. Evidence from the basement suggests that a smaller, earlier structure stood on the site of the present house, but not enough remains to provide clues as to its appearance. The present house is transitional with combined 18th and 19th century features, typical of construction in the first decade of the 19th century. Among the 18th century features are raised panel doors at the second story and massive pegged framing of cellar windows, even in the 19th century portion of the cellar. The house is part of a milling complex that was apparently established shortly after 1800. Dennis Griffith's map of F, Maryland made in 1794 does not show a mill at this location, but Charles Vane's 1808 map of Frederick and Washington Counties does show a mill near the mouth of the Little Conoco.cheague Creek. By 1877 when An Illustrated Atlas of Washington County, Maryland was published, a mill complex at this site was owned and operated by Lewis Charles. He was a member of the same Charles family that operated another mill about a mile up the Potomac River. Lewis Charles is listed in the atlas as owning 185 acres, being a miller by occupation and having been born in Washington County in 1826. In Clear Spring's business references in the 1877 atlas, Lewis Charles is listed as proprietor of "Cliff Spring Flour Mills" and as a "dealer in grains of all kinds." Being located on the C & 0 Canal, Mr. Charles would have had a canal boat wharf and probably a warehouse for direct canal transportation of goods. According to Joan Hull, a Clear Spring area historian who is familiar with the Middle.kauff-C.harles mill site, the flour mill sat north of the house, along the south side of the creek. The stone foundation ruins still visible adjacent to the dam are from the mill. Mrs. Hull also recalls that the course of the Little Conococheague Creek was altered when the present bridge on Dam #5 Road was installed. The 1877 atlas also shows a second house on the north side of the creek, listed under the name of Lewis Charles. Another unidentified building was also shown on the map, closer to the canal than the other structures. It may have be -en a warehouse or another building related to the mill 9 operation. The 1877 map also shows that at that, time Dam #15 Road ended at the mill. The Cliff Spring Flour Hills property reflects the importance of flour milling to the 18th and.19th century economy in Washington County and relates this economic activity to a significant transportation system of the 19th century, the C & 0 Canal. The house, despite the battering it has received from multiple floods, stands in remarkably good condition with a large portion of its original fabric and finishes in place. Further research may reveal the origin of the earlier foundation in the basement of the present structure and more detailed information about the appearance of the house and mill during and possibly prior. to Middlekauff ownership. ��v•v4s e`x ca, t 3{{ v. i 1t�j.Ar 4x x 4tu4 at.. � �#a �ns'u� �1. '�3'i't r, .' i. "rp ffi^,m... kt8.� n.4.. 4= ..$.'F� .1 .W-*�'�i. a ^f , Technical Preservation Services National Center for Cultural Resources Interpreting The Secretary of the Interior's Standards for Rehabilitation Subject: Slate Roof Treatments Applicable Standards: 2. Retention of Historic Character 6. Repair/Replacement of Deteriorated or Missing Features Based on Evidence Issue: The roof of a historic building is often its most character -defining feature and aroof covered in slate only adds to this character. Slate as a roofing material continues to be one of the most durable materials available, with a life -span as long as rgo years. It is also weatherproof, aesthetically appealing, and readily obtainable. Although the recommended treatment is to repair a slate roof or replace it in kind if necessary, with rising costs and a variety of alternative roofing products on the market, property owners may prefer to replace slate with alternative roofing materials. These include asphalt -based fiber- glass shingles, polymer -based shingles (often containing recycled materials such as rubber), and less successfully, concrete and metal shingles. Replacing a deteriorated historic roof may fail to meet the Secretary's Standards if it is replaced with a material that does not have the same visual qualities as the original. Slate roofs can often be repaired and some roofers specialize in this practice by removing and replacing only the most damaged tiles and keeping as much of the original as possible. This is the recommended approach. It may be accomplished on an as -needed basis and is generally cost effective. Most importantly, it preserves the roofing material, and thus, preserves the building's historic character. At times, however, slate may be damaged beyond repair or missing entirely. What, then, is the most appropriate treatment? Replacement of the slate in kind to match the existing is always the preferred treatment. However each project must be evaluated on a case -by -case basis, taking into account the existing condition of the roof, its profile and visibility, the availability of materials, and the overall design of the building. Application i (CompatibleT,-eatmeno: After surveying approximately fifty buildings in this Colonial Revival -Style. apartment complex, it was determined that the 8o -year old slate roofingwas in poor condition. As aresult, the owner proposed that all the slate be removed and replaced with a polymer -based substitute. The most distinctive features of these simple 2-r/2 story brick garden apartments are their hipped and gabled slate roofs, which are very visible within the complex. Therefore, replacement with a sub- stitute material was deemed incompatible and the owner agreed to use new slate from the original quarry. The new slate roofs, which require only seasonal maintenance, are a sound investment and historically appropriate. Typical view of Colonial -Revival apartment building in complex before rehabilitation, Note the mottled appearance of original slate due to numerous past repairs. Close up of damaged and previously repaired slate. ROOFING MATERIALS Right: New rubber slate (center; left) next to historic slate (right). Application 2 (Compatible Treatment): This 1894 example of Second Empire architecture is "high style" with pedimented dormers, balconies, corbelled cornices, a dominant central tower, and a small mansard roof covered in slate. Prior to rehabilitation the property was in extremely deteriorated condition and although some of the slate on the mansard was still there, it was delami- nating, fractured, and partially painted. Since the roof is only one of many decorative elements making up the primary facade and not the sole defining feature of the building, replacing the slate with a polymer -based substitute slate was an acceptable alternative. Although the replacement slate is visible, it replicates the decorative fish -scale pattern of the historic slate and, thus, has the same appearance as the original roof. Because the building is on a nar- row street and is generally viewed at an angle rather than head on, the mansard roof is not the major focal point. Left: Second Empire former hotel, built in 1894. Right: Close-up of substitute slate after installation. Application 3: (Compatible Treatment): After careful inspection, the slate roof of this circa 1895 former brewery was determined to be beyond repair and during rehabilitation was replaced with high quality asphalt -based fiberglass shingles. The new asphalt shingles are the same size and color as the original slate and have similar shadow lines. The roof, with its many towers, turrets and monitors, is clearly a distinctive and prominent feature, but because of the massive scale and height of the building, it can only be viewed at a considerable distance. For this reason, a substitute roofing material was acceptable in this instance. finical Preservation Services, National Above; Close up of the replacement roof after installation. Left: View of the historic brewery taken from a distance after rehabili- tation. are issued to explain preservation project decisions made by the U.S. Department of the Interior. The resulting determinations, based on the fie Interior's Standards for ftehab'I'tatio are not necessarily applicable beyond the unique facts and circumstances of each particular case. July 2005, ITS Number 32 FR®m, 15 pu It atrtl Table 3. Adjusted Basis 5,e) This table lists examples of some items that generally will Increase or decrease your basis in your home. Ills not intended to be all-inclusive. eases to Basis Decreases to Basis ovements: • Insurance or other reimbursement for Putting an addition on your home rF casualty losses Replacing an entire roof • Deductible casualty loss not covered Paving your driveway by Insurance Installing central air conditioning • Payments received for easement or ewiring your home right-of-way granted • Depreciation allowed or allowable If home is used for business or rental Assessments for local improvements purposes (see Assessments for local benefits, under • Value of subsidy for energy What You Can and Cannot Deduct) conservation measure excluded from income tfIunts spent to restore damaged property The MCC shows a credit rate of 25% and a certified indebtedness amount of $130,000. The loan amount (mortgage) on their home is $120,000. The credit is limited to $2,000 be- cause the credit rate is more than 20%. John figures the credit by multiplying the mortgage interest he paid this year ($5,400) by the certificate credit rate (25%) for a total of $1,350. His credit is limited to $1,200 ($2,000 x 60%). George figures the credit by multiplying the mortgage interest he paid this year ($3,600) by the certificate credit rate (25%) for a total of $900. His credit is limited to $800 ($2,000 x 40%). Carryforward If your allowable credit is reduced because of the limit based on your tax, you can carry for- ward the unused portion of the credit to the next 3 years or until used, whichever comes first. Example. You receive a mortgage credit certificate from State X. This year, your regular lax liability is $1,100, you owe no alternative minimum lax, and your mortgage interest credit is $1,700. You claim no other credits. Your un- used mortgage interest credit for this year is $600 ($1,700 - $1,100). You can carry forward this amount to the next 3 years or until used, whichever comes first. Credit rate more than 20%. If you are subject to the $2,000 limit because your certificate credit rate Is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Example. In the earlier example under Di- viding the Credit, John and George used the entire $2,000 credit. The excess $150 for John ($1,350 - $1,200) and $100 for George ($900 - $800) cannot be carried forward to future years, despite the respective lax liabilities for John and George. Refinancing If you refinance your original mortgage loan on which you had been given an MCC, you must get a new MCC to be able to claim the credit on the new loan. The amount of credit you can claim on the new loan may change. Table 2 summarizes how to figure your credit it you refi- nance your original mortgage loan. An issuer may reissue an MCC after you refinance your mortgage. If you did not get a new MCC, you may want to contact the state or local housing finance agency that issued your original MCC for information about whether you can get a reissued MCC. Year of refinancing. In the year of refinanc- ing, add the applicable amount of interest paid on the old mortgage and the applicable amount of interest paid on the new mortgage, and enter the total on Form 8396, line 1. If your new MCC has a credit rate different from the rate on the old MCC, you must attach a statement to Form 8396. The statement must show the calculation for lines 1, 2, and 3 for the part of the year when the old MCC was in effect. It must show a separate calculation for the part of the year when the new MCC was in effect. Combine the amounts from both calculations for line 3, enter the total on line 3 of the form, and write "See attached" on the dotted line. New MCC cannot increase your credit. The credit that you claim with your now MCC cannot be more than the credit that you could have claimed with your old MCC. In most cases;'the agency that issues your new MCC will make sure that it does not in- crease your credit. However, it either your old loan or your new loan has a variable (adjustable) interest rate, you will need to check this yourself, In that case, you will need to know the amount of the credit you could have claimed using the old MCC. There are two methods for figuring the credit you could have claimed. Under one method, you figure the actual credit that would have been allowed. This means you use the credit rate on the old MCC and the interest you would have paid on the old loan. It your old loan was a variable rate mortgage, you can use another method to determine the credit that you could have claimed, Under this method, you figure the credit using a payment schedule of a hypothetical self -amortizing mort- gage with level payments projected to the final maturity dale of the old mortgage. The interest rate of the hypothetical mortgage is the annual percentage rate (APH) of the new mortgage for purposes of the Federal Truth in Lending Act. The principal of the hypothetical mortgage is the remaining outstanding balance of the certified mortgage indebtedness shown on the old MCC. You must choose one method and use ( it consistently beginning with the first tax year for which you claim the credit based on the new MCC. As part of your tax records, you should TIP keep your old MCC and the schedule of payments for your old mortgage, District of Columbia First -Time Homebuyer Credit You may be able to claim a one-time tax credit of up to $5,000 ($2,500 if married filing separately) if you buy a main home in the District of Colum- bia. You must reduce the basis of your home by the amount of the tentative credit. The credit is not allowed if you acquired your home from certain related persons or by gift or inheritance. You qualify for the credit it you (and your spouse if you are married) did not have an own- ership interest in a main home In the District of Columbia for at least I year before buying the new home. Individuals with modified adjusted gross income of $90,000 or more ($130,000 or more in the case of a joint return) cannot claim the credit. Individuals with modified adjusted gross income between $70,000 and $90,000 (between $110,000 and $130,000 in the case of a joint return) can claim only a reduced credit, Use Form 8859, District of Columbia First -Time Homebuyer Credit, to figure •your credit. See the form and its instructions for more information, Basis Basis Is your starling point for figuring a gain or loss if you later sell your home, or for figuring depreciation if you lalet use part of your home for business purposes or for rent. While you own your home, you may add certain Items to your basis. You may subtract certain other items from your basis, These items are called adjustments to basis and are ex- plained later under Adjusted Basis. It is important that you understand these terms when you first acquire your home be- cause you must keep track of your basis and adjusted basis during the period you own your home. You also must keep records of the events that affect basis or adjusted basis. See Keeping_ Records, later. Figuring Your Basis How you figure your basis depends on how you acquire your home. If you buy or build your home, your cost is your basis. If you receive.your home as a gift, your basis is usually the same as the adjusted basis of the person who gave you the property. If you inherit your home from a decedent, the fair market value at the date of the Page 8 Publication 530 (2007) FFom i) 5 /Zb/, cSice► 730 Part of federal gift tax due to net Increase In value. Figure the part of the federal gift tax paid that is due to the net increase in value of the home by multiplying the total federal gift tax paid by a fraction. The numerator (top part) of the traction is the net increase in the value of the home, and the denominator (bottom part) is the value of the home for gift tax purposes after reduction for any annual exclusion and marital or charitable deduction that applies to the gift. The net increase in the value of the home is Its fair market value minus the adjusted basis of the donor. Publication 551 gives more information, in- cluding examples, on figuring your basis when you receive property as a gift. Inheritance Your basis in a home you inherited is generally the fair market value of the home on the dale of the decedent's death or on the alternate valua- lion date if the personal representative for the estate chooses to use alternative valuation. If an estate tax return was filed, your basis is generally the value of the home listed on the estate tax return. If an estate tax return was not filed, your basis is the appraised value of the home at the decedent's date of death for slate inheritance or transmission taxes. Publication 551 and Publi- cation 559, Survivors, Executors, and Adminis- trators, have more information on the basis of Inherited properly. Adjusted Basis While you own your home, various events may take place that can change the original basis of your home. These events can increase or de- crease your original basis. The result is called adjusted basis. See Table 3, earlier, for a list of some of the items that can adjust your basis. Improvements. An improvement materially adds to the value of your home, considerably prolongs its useful life, or adapts it to new uses. You must add the cost of any improvements to the basis of your home. You cannot deduct these costs. Improvements include putting a recrealior room In your unfinished basement, adding an- other bathroom or bedroom, putting up a fence, putting in new plumbing or wiring, installing a new roof, and paving your driveway. Amount added to basis. The amount you add to your basis for improvements is your ac- tual cost. This includes all costs for material and labor, except your own labor, and all expenses related to the improvement, For example, if you had your lot surveyed to put up a fence, the cost of the survey is a part of the cost of the fence. You also must add to your basis slate and local assessments for improvements such as streets and sidewalks if they increase the value of the property. These assessments are dis- cussed earlier under Rea/Estate Taxes. Repairs versus improvements. A repair keeps your home in an ordinary, efficient operat- ing condition, It does not add to the value of your home or prolong its life. Repairs include repaint- ing your home inside or outside, fixing your gut- ters or floors, fixing leaks or plastering, and replacing broken window panes. You cannot deduct repair costs and generally cannot add them to the basis of your home. However, repairs that are done as part of an extensive remodeling or restoration of your home are considered improvements, You add them to the basis of your home. Records to keep. You can use Table 4 (at the end of the publication) as a guide to help you keep track of improvements to your home. Also see Keeping Records, later. Energy conservation subsidy. If a public utility gives you (directly or indirectly) a subsidy for the purchase or installation of an energy conservation measure for your home, do not include the value of that subsidy in your income. You must reduce the basis of your home by that value. An energy conservation measure is an In- stallation or modification primarily designed to reduce consumption of electricity or natural gas or to improve the management of energy de- mand. Keeping Records Keeping full and accurate records is vital to properly report your income and expenses, to support your deductions and credits, and to know the basis or adjusted basis of your home, These records include your purchase contract and settlement papers if you bought the property, or other objective evidence if you acquired it by gift, inheritance, or similar means. You should keep any receipts, canceled checks, and similar evidence for improvements or other additions to the basis. In addition, you should keep track of any decreases to the basis such as those listed in Table 3. How to keep records. How you keep records Is up to you, but they must be clear and accurate and must be available to the IRS. How long to keep records. You must keep your records for as long as they are important for meeting any provision of the federal lax law. Keep records that support an item of income, a deduction, or a credit appearing on a return until the period of limitations for the return runs out. (A period of limitations is the period of time attar which no legal action can be brought.) For assessment of tax you owe, this is generally 3 years from the date you filed the return. For filing a claim for credit or refund, this is generally 3 years from the date you filed the original return, or2 years from the date you paid the lax, which- ever is later. Returns filed before the due date are treated as filed on the due date. You may need to keep records relating to the basis of property (discussed earlier) longer than for the period of limitations. Keep those records as long as they are important in figuring the basis of the original or replacement property. Generally, this means faros long as you own the property and, after you dispose of it, for the period of limitations that applies to you. Page 10 Publication 530 (2007) WASHINGTON COUNTY HISTORIC DISTRICT COMMISSION Washington. County Administrative'Annex 80 West Baltimore Street Hagerstown, Maryland 21740-6003 Telephone: 240-313-2430 FAX: 240-313-2431 Deaf and Hard of Hearing call 7-1-1 for Maryland Relay May 5, 2011 Ronald and Jean Dolan 10914 Dam #5 Road Clear Spring, MD 21722 Dear Mr. and Mrs. Dolan: The Washington County Historic District Commission approved your application for preservation property tax credits (TC-11-001) during its meeting on May 4, 2011. The credit from the expenses for the roof replacement is equal to 10% of the amount spent ($ 15,159.66) or $1,515.96. Your County property tax bill for FY '11-`12, which is usually received in early July, will have the credit already deducted. If the credit is more than the tax due, the excess credit will be automatically applied to future property tax bills. If the credit is less than the amount due, the bill will reflect the remaining tax to be paid by you. The credit will be applied only to the County property tax and not to any municipal or State taxes. Thank you for participating in this program and your efforts to rehabilitate historic properties in Washington County. If there are any questions now or when you receive your property tax bill, feel free to call me. Sincerely, Stephen T. Goodrich Chief Planner STG/me cc: Treasurer's office \HD C\TC-11-001 P O. do c www.washco-tnd.net ��` RECYCLED PAPER