HomeMy WebLinkAbout20110803WASHINGTON 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
AGENDA
HISTORIC DISTRICT COMMISSION
FOR WASHINGTON COUNTY, MARYLAND
CONFERENCE ROOM 1A & B
WASHINGTON COUNTY ADMINISTRATIVE ANNEX
80 WEST BALTIMORE STREET
August 3, 2011
7:00PM
M
REGULAR MEETING AGENDA - 7:00 PM
A. Call to Order & Roll Call
B. Minutes —June 1, 2011*
C. Communications & Bills
D. Unfinished Business
E. Budget
F. New Business
1. Building Permit #2011-02590, 21422 Leiter Street, 599 sq. ft. masonry pavilion in the Leitersburg
Rural Village *
2. TC-11-002, Tax Credit application, 20702 Old Forge Road, Hagerstown, MD, in the Historic
Preservation overlay zone *
G. Other Business
H. Closed Session
I. Adjournment
* = written material enclosed
\HDC\aAUG011.DOC
NOTICE IS GIVEN THAT THE HISTORIC DISTRICT COMMISSION MAY MEET IN CLOSED SESSION PURSUANTTO 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 VOICEITDD TO MAKE ARRANGEMENTS NO LATER THAN TEN (10) WORKING DAYS PRIOR
TO THE MEETING.
Www.washco-md.net ��j RECYCLED PAPER
APPLICATION FOR PROPERTY TAX CREDIT
FOR IMPROVEMENTS TO HISTORIC STRUCTURES
(Revised April 2011)
WASHINGTON COUNTY, MARYLAND
JUL 0 i 2o11
WASHIP\IG.rOiil COUPdIY
PLANNING OEPARTI\4FIV'I"
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 betapproved
according to.the standards specified in the Washington County
Zoning Ordinance including the Secretary of the Interior's
Standards for Rehabilitation and Guidelines for Rehabilita.tina
Historic buildings used by the Historic District Commission o
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
Mailing Address flP rn f'r r
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
(Name of Town)
PROPERTY INFORMATION .
Property Location
Tax Map #. 3g Block # Parcel # 17 Lot #
(Can be found on your property tax bill)
Tax ID Number (From Tax Bill) 12 Oly.P/P
Size (Acres or Square Feet) fpR,<a-pr
Zoning (Indicate Town or County)
Historic. Site Survey Reference # (If known) WA- -6S21.
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) e -S
Date of approval of previous tax credits
2
'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 shRat if nanesrv_
BUILDING PERMIT INFORMATION; -
Did any or all of the restoration or construction activity
require a building permit? yes _ no
Building Permit # (Indicate Town or County)
Date of Washington County Historic District Commission or Town
Historic Commission Review and Approval of building permit.
Date of Permit Issuance
Date of Use and Occupancy Issued
• Was any part of the restoration or construction activity
performed on the interior of the building? Yes Nom
Are any of the interior restoration costs included on page_ 4?
Yes No X
Date of work completion 414/44' 20/i
J 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.
F
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
COST
CONTRACTOR/SELF.
- RECEIIPT/INVOIC#
ni tV, iU
L R UP /S Oh
tt%&
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 substantiate all claims on this application.
Signature C ,1;a 4k-/L.sc&cJ Date Z9
Signature
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. Action
6. Total Cost of Preservation Activity
7. Portion of Total Eligible for Credit
8. Type of Credit a) 10% (x.10)
b) 5% (x.05)
9. Tax Year to which credit should be applied
TREASURER'S OFFICE USE ONLY Refer to information in-oreceedin
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. TotalCREDITavailable -
F. Credit used
G. Remaining Credit for Future Use
5
Rev. 1/2010
MARYLAND DEPARTMENT OF PLANNING MARYLAND HISTORICAL TRUST D LS (�
B
MARYLAND SUSTAINABLE COMMUNITIES DEC 0 3 2010 REHABILITATION TAX CREDIT APPLICATION
PART 2- DESCRIPTION OF REHABILITA TION In1,
1 /0ME0WNER APPLICATION
:�2oi- ors ��
MHT Project No. (MHT Office Use Only)
Instructions: Please refer to the instructions prior to completing this application. A determination by the Maryland Historical Trust with respect to certification of rehabilitation
plans for a proposed project is made on the basis of this application form. In the event of any discrepancy between the information in this application form and other
supplementary material submitted with It (such as architectural plans, drawings and specifications), the application form shall take precedence.
1. Name of property L.O f≥u)-6t F,et'rl'? State Legislative District
property: Street
702- nth IZ4F'e rA,e/H
City/Town
CHECK ALL 21 Listed as individually designated on the National Register of Historic Places; give date of listing:
ii -7-1177g
THATAPPLY., ❑ Located in a National Register Historic District; name of district:
® Designated individually under local law or located in a local historic district; name of local district:
❑ Pending National Register or local designation (final designation must be in place by the end of the calendar year in which the
rehabilitation project Is completed)
Has a Part I Application (Certification of Significance) been submitted for this property within the last five years? ❑ yes ❑ no (If no, refer to 'Completing Part 1in
the Homeowner Application Instructions for Information on how to proceed with submitting a new Part 1)
2. Data on proposed rehabilitation project
CHECK ONE OF THE FOLLOWING FOR BUILDING USE DESCRIPTION:
Qt] Primary/secondary residence ❑ Mixed -use residentiawcommercial ❑ Owner -occupied residential co-op unit
('A'single-family, owner -occupied residence' means a structure or a portion of a structure occupied by the owner and owners immediate family as their primary or
secondary residence')
GJ
Floor area in square feet before rehab: �lJ E-ll Floor area In square feet after rehab: 5"' Date building was originally constructed: %% 2 -
is this a phased project? 0 yes ® no (If yes, a separate Part 2 application must be submitted for each 24 -month phase)
Est, project start datek i / I /i Est, project completion date III // Estimated Qualified Rehabilitation Expenditures Total: $Zi. D , o D
Note: Final Qualified Rehabilitation Expenditures and receipts must be Itemized by work item on the Part 3 Application 'Itemized Expense Spreadsheet". (Refer to the
Homeowner Application Instructions for more information)
CHECK IF YOU ANTICIPATE RECEIVING ANY OF THE FOLLOWING ADDITIONAL FUNDING FOR THE PROPOSED PROJECT:
❑ Insurance claim reimbursement funds ❑ Other local and/or state financial Incentives (i.e. grants, loans, energy tax credits)*
'Specify type of funding and source (if applicable):
(Refer to the Homeowner Application Instructions for more information on the effect of additionallnon-private funding on rehabilitation expenditures eligible for the tax
credit)
3. 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 for up to 10 years pursuant to Tax GeneralAdicle, §§ 13-703 an 13-1002(b), Annotated Code of Maryland.
Name P'ATB/G/z4 JCzlvia'M Authorized Signature Lu-f� Date
Social
Street
Severity Number
2 di D
(or Taxpayer
City/Town
Daytime telephone number 30/'_733'-/762
go/— ctf- 63 7/
Identification Number)
! Star 7'/t Zip
/e-mail address
o/ry {O Yy`e c&7J?c/a C
Maryland Historical Trust 1 100 Community Place I Crownsville, MD 210321 http:ilmht.maryland.gov
Rev.0n0II
MARYLAND DEPARTMENT OF PLANNING
MARYLAND HISTORICAL TRUST
MARYLAND SUSTAINABLE COMMUNITIES
REHABILITATION TAX CREDIT APPLICATION
PART 3- REQUEST FOR CERTIFICATION OF COMPLETED WORK
HOMEOWNER APPLICA TION
MHT Project No. (MHT Office Use Only)
Instructions: Refer to the instructions prior to completing this application. Upon completion of the rehabilitation, return this completed form to the Maryland Historical Trust
with representative photographs (prints and CD) of the completed work (both exterior and interior views, as applicable). Certification or denial of certification of the completed
rehabilitation project is made on the basis of the information In this application form. In the event of any discrepancy between the Information In this application form and
other, supplementary material submitted with it (such as architectural plans, drawings, and specifications), the Information in this application form will control.
�z8
State Legislative District:
1. Name of property (H applicable):
Address of property: Street:
cltyTown:,Afl3O.�V-&A County:/,i45, jo/r/77-7 Zip:
Is the property a certified historic structure? .❑ Yes 0 No Date of Part I certification by MHT or dale of National Register listing: //- /
For properties that were pending National Register/local individual designation or National
Registerllocal historic district designation when Part 1 was submitted, give date of designation:
Name of National Register or local historic district (if applicable):
Data on rehabilitation project:
Project starting date: .4_ -. , '— II Date rehabilitation work completed: 4_7.-.//
Total rehabilitation costs (including new construction costs, such as additions, site work, and landscaping): $ ( n - £O
Less amount of Ineligible funding Included In this amount, if applicable (such as state or local government $
funding or Insurance reimbursement proceeds — as described on the Part 2):
Less actual costs attributed to new construction, including new additions, site work, and landscaping (if applicable): - $
TOTAL QUALIFIED REHABILITATION EXPENDITURES
(the 20% tax credit will be based on this amount, which may not exceed $250,000): t$ (c) / 6(, . ad
Is the required 'PartS- - Itemized Expense Spreadsheer included with corresponding invoices/ receipts? ji) Yes
Would this rehabilitation project have otherwise been undertaken if the Maryland rehabilitation tax credit was not available? 0 Yes O No
Owner: (space on reverse for additional owners)
I hereby apply for certification of the rehabilitation work described above for purposes of the State Sustainable Communities Rehabilitation Tax Credit. I hereby attest that,
to the best of my knowledge, the information provided is correct, and that the completed rehabilitation is consistent with the work described in Part 2 of the Maryland
Sustainable Communities Rehabilitation Tax Credit 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, and that I own, as my residence, the property, or the portion of the property, described
above. I understand that Intentional falsification of factual representations in this application are subject to clvll penalties and imprisonment for up to 10 years pursuant to
Tax GeneralArticle, §§ 13-703 and 13-1002(b), Annotated Code of Maryland.
Name:5c ___a Authorized Signature:, _t,19(, r(/�p.,PLuj Date: .je —r—ii
Social Security Number (or Taxpayer Identification Number): am- ; y'
Street: 2-0762. (rj LJl /-d lc A? Fcr Cityrrown: j ,L.1 State: ,%f_p Zip: /_/74"
Daytime telephone number: S-)/ -753-'_,)_77 E-mail address: D/ eh1.C )1 e
MHT Office Use Only
The Maryland Historical Trust has reviewed the "Maryland Sustainable Communities Rehabilitation Tax Credit Application - Part3' for the above -listed "certified historic
structure" and has determined:
LIII that the completed rehabilitation meets the Secretary of the Interior's Standards for Rehabilitation. Effective the date Indicated below, the rehabilitation of the 'certified
historic structure' is designated a 'certified rehabilitation.' Questions concerning specific tax consequences of certification or interpretations of Maryland tax law
should be addressed to the Comptroller of the Treasury. Completed projects may be 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 Secretary of the Interiors Standards for Rehabilitation.
that the completed rehabilitation project does not meet the Secretary of the Interiors Standards for Rehabilitation and therefore certification is denied. Details attached.
A copy of this form will be provided to the Comptroller of the Treasury.
Date Maryland Historical Trust Authorized Signature
Maryland Historical Trust 1100 Community Place I Crownsville, MD 210321 http:l/mht.mafyland.gov
LB WILS®R!
SEAMLESS GUTTERS
BILL TO
Pat Schooley
20702 Old Forge Rd
Hagerstown MD 21742
COLOR I TERMS I REP
Copper 1 1/2 down Net on co... I Mark
DESCRIPTION
Price includes supply and installation of (210 ft) 6" seamless Half- Round gutter with all shanks, gem
circles, spring clips, and end caps are included in the above price.
Price includes installation of 4" round downspouts with all elbows and fasteners included in the above
Price for 4" round Y diverter *(if not wanted subtract from total)
Price includes removal and disposal.
By Signing this proposal I understand L. R. Wilson Gutters Inc. with owner approval will charge Labor
of $45.00 hour,*(per employee working on repairs) plus material for any replacement of damaged or
rotten wood is found during removal that would not allow for a proper installation of gutter system,
Note: all end caps, and outlets will be soldered there will be no seams in gutter it will be made on site to
length needed.
OPTION # 1 Solder downspout and elbows
Total $ 500.00 (If this option;is wanted add to total and initial)
TERMS OF PAYMENT: 1/2 Deposit Net Upon Completion.
(Check, Visa, MasterCard & Discover Accepted)
Sales Tax
Thank you for your
Total
Signature
PROPOSAL
DATE
INVOICE #
11/17/2010
8294
PROJECT
House
Total
10,150.00
0.00
150.00
0.00
0.00
0.00
0.00
0.00
0.00
$10,300.00
200 Thorton Drive McConnellsburg, PA 17233 PA License #000216 • WV License #044391 MHIC 73946
1-800-293-9527 . 717-485-9527 . 717- 485-3823 fax . seamlessgutters@comcast.net www.lrwilsongutters.com
.
LB WILSON
SEAMLESS GUTTERS
IF.
200 Thorton Drive
McConnellsburg, PA 17233
Serving
The Tri-State Area
Bill To
Pat Schooley
20702 Old Forge Rd
Hagerstown MD 21742
Invoice
Date
Invoice #
4/6/2011
117277
Color
Project
Terms
Copper
House
1/3. down Net on co...
Description
Amount
Price includes supply and installation of (210 ft) 6" seamless Half- Round gutter with all shanks, gem
10,150.00
circles, spring clips, and end caps are included in the above price.
Price includes installation of 4" round downspouts with all elbows and fasteners included in the above
0.00
price.
Price for 4" round Y diverter *(if not wanted subtract from total)
150.00
Price includes removal and disposal.
0.00
By Signing this proposal I understand L. R. Wilson Gutters Inc. with owner approval will charge Labor
0.00
of $45.00 hour,*(per employee working on repairs) plus material for any replacement of damaged or
rotten wood is found during removal that would not allow for a proper installation of gutter system,
Note: all end caps, and outlets will be soldered there will be no seams in gutter it will be made on site to
0.00
length needed.
TERMS OF PAYMENT: 1/2 Deposit Net Upon Completion.
0,00
(Check, Visa, MasterCard & Discover Accepted)
Any Questions call -Larry @ 717-261-2556 office or 717-658-4508 cell
0.00
Deposit
-3;500.00
Sales Tax
0.00
Thank you for your business.
Total $6,800.00
200 Thorton Drive McConnellsburg, PA 17233 PA License #000216 • WV License #044391 MHIC 73946
1-800-293-9527.717-485-9527. 717- 485-3823 fax . seamlessputters@comcast.net www.lrwilsongutters.com
A
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Cyx 1nruyrnisr 1rs 1'u aracAritiu us 'lyxic
WHEREAS, Washington County has the authority, to tax real
property and to grant credits against real property taxes.
WHEREAS, the authority to grant property tax credits is
contained in 9-204 of the Tax -Property Article of the Annotated
Code of Maryland.
WHEREAS, Washington County, Maryland has a rich
architectural and cultural resource as evidenced by a variety of
architectural styles in a multitude of surviving physical
structures.
WHEREAS, as Washington County, Maryland desires to preserve
said rich architectural and cultural history for the general
benefit, knowledge and well being of the community.
WHEREAS, the Board of County Commissioners for Washington
County has exercised its authority under Article 66B, Section
8.01-8.15 and created an Historic District Commission empowered
to regulate the construction, alteration, reconstruction,
expansion, moving, and demolition of specified historic
structures in "HP" Historic Preservation zoning districts.
WHEREAS, real property tax credits for historic
preservation activities are proven and appropriate methods of
encouraging continued preservation, restoration, and
construction of architecturally compatible structures.
WHEREAS, the County Commissioners of Washington County
desire to further encourage preservation and protection of
historic structures by offering proven incentives to real
property owners in the form of real property tax credits for
historic preservation activities.
WHEREAS, a public hearing was held on April 3, 1990,
following due notice and advertisement of the text of the
Ordinance; and
WHEREAS, public comment was received, reviewed, and
considered concerning the aforesaid Ordinance:
NOW, THEREFORE, BE IT ORDAINED by the Board of County
Commissioners of Washington County, Maryland, as follows:
WASHINGTON COUNTY REAL PROPERTY TAX CREDITS
1. Real property tax credits for improvements in"HP"
Historic Preservation zones and "AO" Antietam Overlay Zones.
A. Property tax credit of 10% --There shall be allowed
a tax credit on Washington County real property taxes based upon
the amount expended by a real property owner -taxpayer, after
July 1, 1990, for restoration and preservation of any structure
having historic value which lies within the boundaries of any
historic district in Washington County, Maryland, established
under the authority of Section 8.01 et seq., Article 66B,
Annotated Code of Maryland, or which lies within the boundaries
of the "AO" Antietam Overlay Zone and which is included on the
Maryland Historic Sites Survey. The tax credit on Washington
County real property tax shall be in an amount equal to ten
percent (10%) of the owner's expense for such restoration and
preservation as documented according to Historic District
Commission Guidelines.
B. Property tax credit of 5% -- There shall be
allowed a tax credit on Washington County real property taxes
based upon the amount expended by a real property owner -taxpayer
after July 1, 1990 for new construction attached to an existing
structure on lands within any historic district in Washington
County, Maryland, established under the authority of Section
8.01 et seq., Article 66B, Annotated Code of Maryland, or which
lies within the boundaries of the "AO" Antietam Overlay Zone and
which is included on the Maryland Historic Sites Survey. The
new construction must be determined to be architecturally
compatible with an existing structure having historic value
which is located within the same district. The real property
tax credit shall be in an amount equal to five percent 1'5%) of
the owner's expense of the cost of construction of an
architecturally compatible new structure attached to an existing
structure as documented according to Historic District
Commission Guidelines.
2. The restoration, preservation, and new construction
activities referred to in this Ordinance shall be in conformance
with The Secretary of the Interior's Standards for
Rehabilitation and Guidelines for Rehabilitating Historic
Buildings and subsequent revisions by The Washington County
Historic District Commission.
3. Activities Eligible for Consideration.
(1) Construction activities eligible for consideration
for real property tax credits are those identified in Article
20, Section 20.6 of the Washington County Zoning Ordinance.
Other activities considered eligible for tax credits are those
described by the U.S. Internal Revenue Service (Publication 530
and subsequent revisions) as "improvements", which materially
add to the value of the structure, considerably prolongs its
useful life, or adapts it to a new use.
(2) Preservation or construction activities to be
considered for tax credits may be approved by the Historic
District Commission before construction begins.
(3) Preservation or construction activities must be
inspected by the Historic District Commission or its designate
before the application for tax credits will be acted upon.
4. The tax credit referred to in this Ordinance shall be
given for the tax year immediately following the tax year in
which the restoration or preservation work or new construction,
or any portion thereof, is completed. The tax credit shall be
in the form of a refund or waiver of any or all taxes that are
due and paid to the Treasurer.
5. A claim may be granted if filed within five years of
the completion, and in the event taxes were paid for the period
of the credit, the County Treasurer would be authorized to
effectuate a refund. Any unused portion of a credit granted may
be carried over to subsequent years within the same five year
period beginning at the completion of construction.
6. Application for the tax credit referred to in this
Ordinance shall be made to the Washington County Historic
District Commission. The tax credit application shall not be
finally approved until the appropriate documentation, on forms
prescribed and provided by the Commission, are supplied
accompanied by the oath or affirmation of the owner -taxpayer,
that the records are those for the actual expenditures in
connection with the restoration and 'preservation of the
structure, or the new construction within an Historic
Preservation of "HP" zone or the "AO" Antietam Overlay Zone.
7. The Commission shall determine, from the improvements
t
submitted, which ones are eligible for tax credits and forward
its findings to the County Treasurer within 45 days of receipt.
The County Treasurer will issue a refund to the applicant within
30 days of receipt. The Commission will not determine the
dollar amount of the tax credit to be granted nor will it be
judging whether or not the cost of the improvements paid by the
property owner was appropriate or not.
8. In the event there are unused portions of a granted tax
credit and the owner -taxpayer wishes to receive additional
refunds in subsequent tax years as specified in Paragraph 3-(2)
above, the owner -taxpayer must initiate a new application for
each year that an unused portion of the tax credit remains
available.
9. BE IT ORDAINED that this Ordinance shall become
effective upon adoption.
Adopted this 1"4day of -'-1flc , 1990.
ATTEST: BOARD OF COUNTY COMMISSIONERS
0 ASHINGT N C NTX, MARYLAND
Ronald L. Bow rs, President
o c�J
in a C. Irvin, Vice President
R. ee Downey_
Richard E. Roulette
ohn S. Shank
APPROVED as to form
and le
!/gal sufficiency:
4
?1
RH. France, II
County Attorney
Mail to:
Board of County Commissioners
Court House Annex
Hagerstown, MD 21740
Publication 530
Cat. No. 1505aK
Department
of the �/
Treasury ax
Internal
Revenue Information for
Service
Homeowners
Contents
What's New ..................... 1
Reminders......................1
Introduction ..................... 2
What You Can and Cannot Deduct ..... 2
Real Estate Taxes ............... 2
Sales Taxes ................... 3
Home Mortgage Interest ........... 3
Mortgage Insurance Premiums ....... 6
Mortgage Interest Credit ............ 7
Figuring the Credit ............... 7
Fo in preparing First -Time Homebuyer Credit ........ 9
201 0 eturns Basis ......................... 9
Figuring Your Basis .............. 9
Adjusted Basis ................ 11
Keeping Records ................. 11
How To Get Tax Help .............. 13
Index .......................... 15
What's New
Basis of inherited property. The rules used
In determining basis in property you inherited
from someone who died in 2010 have changed.
See Inheritance, later under Basis.
Itemized deductions phaseout ended. For
2010, taxpayers with adjusted gross income
above a certain amount will no longer lose part
of their deduction for Itemized deductions.
Expiration of Increased standard deduction
for real estate taxes. The increased standard
deduction for real estate taxes has expired and
Is not available for 2010 or later years.
Reminders
Home Affordable Modification Program
(HAMP). If you benefit from
Pay -for -Performance Success Payments, the
payments are not taxable under HAMP.
Mortgage debt forgiveness. You can ex-
clude from gross income any discharges of qual-
ified principal residence indebtedness made
after 2006 and before 2013. You must reduce
the basis of your principal residence (but not
below zero) by the amount you exclude. See
Discharges of qualified principal residence In-
debtedness, later, and Form 982, Reduction of
Tax Attributes Due to Discharge of Indebted-
ness (and Section 1082 Basis Adjustment),for
more information.
Repayment of first-time homebuyer credit.
You generally must repay any credit you
claimed for a home you bought if you disposed
of the home or It ceased to be your main home in
2010. If you bought the home in 2008 and you
owned and used it as your main home for all of
2010, you generally must begin repaying the
credit with your 2010 tax return. See Form 5405
and its Instructions for details.
Dec 30, 2010
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
FMV 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
If you inherited your home from someone who
died In 2010, your basis In the home will be
determined under special rules. See Publication
4895, Tax Treatment of Property Acquired From
a Decedent Dying in 2010, for more Information.
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
fprovements. 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 recreatio
room in your unfinished basement, adding a
other bathroom or bedroom, putting up a fenc
putting In new plumbing or wiring, installing
new roof, and paving your drivewa .
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 state 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 Real 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
- 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
IIt 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. Iri 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 tax 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
after 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,
or 2 years from the date you paid the tax, 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 foras long as you own the
property and, after you dispose of it, for the
period of limitations that applies to you.
Publication 530 (2010) Page 11
Standards for Preservation and Guidelines for Preserving Historic Buildings: Home Page Page 1 of I
m
Preservation is defined as the act or process of applying
measures necessary to sustain the existing form, integrity, and
materials of an historic property. Work, including preliminary
measures to protect and stabilize the property, generally
focuses upon the ongoing maintenance and repair of historic
materials and features rather than extensive replacement and
new construction. New exterior additions are not within the
scope of this treatment; however, the limited and sensitive
upgrading of mechanical, electrical, and plumbing systems
and other code -required work to make properties functional is
appropriate within a preservation project.
CE) STANDARDS
2) GUIDELINES
HISTORICAL OVERVIEW - preserving - REHABILITATING - RESTORING - RECONSTRUCTING main - credits - email
The Secretary of the Interior's Standards for Preservation Page i of 2
preservatlion
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1. A property will be used as it was historically, or be given a new use that maximizes
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the retention of distinctive materials, features, spaces, and spatial relationships. P P P
Entrances + Porches
Storefronts
Where a treatment and use have not been identified, a property will be protected and,
if necessary, stabilized until additional work may be undertaken.
Interior Features
Structural System
The historic character of a property will be retained andpreserved. The
Spaces/2. Features/Finishes
Mechanical Systems
replacement of intact or repairable historic materials or alteration of features, spaces,
and spatial relationships that characterize a property will be avoided.
Site
3. Each property will be recognized as a physical record of its time, place, and use.
Setting
Work needed to stabilize, consolidate, and conserve existing historic materials and
special Requirements
features will be physically and visually compatible, identifiable upon close inspection,
Energy Efficiency
and properly documented for future research.
Accessibility
Health + Safety
4. Changes to a property that have acquired historic significance in their own right
will be retained and preserved.
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5. Distinctive materials, features, finishes, and construction techniques or examples
of craftsmanship that characterize a property will be preserved.
6. The existing condition of historic features will be evaluated to determine the
appropriate level of intervention needed. Where the severity of deterioration requires
repair or limited replacement of a distinctive feature, the new material will match the
old in composition, design, color, and texture.
7. Chemical or physical treatments, if appropriate, will be undertaken using the
gentlest means possible. Treatments that cause damage to historic materials will not
be used.
8. Archeological resources will be protected and preserved in place. If such resources
must be disturbed, mitigation measures will be undertaken.
Guidelines for Preservation-->
HISTORICAL OVERVIEW - preserving - REHABILITATING - RESTORING - RECONSTRUCTING main - credits - email
Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings: Home ... Page 1 of 1
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'Si'n7�Crernt ➢�aN,_.}st4oJrE ""�
Rehabilitation is defined as the act or process of making
possible a compatible use for a property through repair,
alterations, and additions while preserving those portions or
features which convey its historical, cultural, or architectural
values.
S'T'ANDARDS
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HISTORICAL OVERVIEW - PRESERVING - rehabilitating - RESTORING - RECONSTRUCTING
main- credits - emai
The Secretary of the Interior's Standards for Rehabilitation Page 1 of I
Exterior Features
Roofs
1. A roe windows
property rty will be used as it was historically or be given a new use that requires Entrances + Porches
minimal change to its distinctive materials, features, spaces, and spatial storefronts
relationships.
Interior Features
2. The historic character of a property will be retained and preserved. The removal of
structural system
distinctive materials orty alteration of features, spaces, and spatial relationships that
SeFeatur s/F1nishes
Mechanical systems
characterize a property will be avoided.
Site
3. Each property will be recognized as a physical record of its time, place, and use.
Changes that create a false sense of historical development, such as adding
Setting
conjectural features or elements from other historic properties, will not be
special Requirements
undertaken.
Energy Efficiency
New Additions
4. Changes to a property that have acquired historic significance in their own right
Accessibility
Health + Safety
will be retained and preserved.
5. Distinctive materials, features, finishes, and construction techniques or examples
�� ft IEIE STANDARDS
of craftsmanship that characterize a property will be preserved.
6. Deteriorated historic features will be repaired rather than replaced. Where the
severity of deterioration requires replacement of a distinctive feature, the new feature
will match the old in design, color, texture, and, where possible, materials.
Replacement of missing features will be substantiated by documentary and physical
evidence.
7. Chemical or physical treatments, if appropriate, will be undertaken using the
gentlest means possible. Treatments that cause damage to historic materials will not
be used.
8. Archeological resources will be protected and preserved in place. If such resources
must be disturbed, mitigation measures will be undertaken.
9. New additions, exterior alterations, or related new construction will not destroy
historic materials, features, and spatial relationships that characterize the property.
The new work shall be differentiated from the old and will be compatible with the
historic materials, features, size, scale and proportion, and massing to protect the
integrity of the property and its environment.
10. New additions and adjacent or related new construction will be undertaken in a
such a manner that, if removed in the future, the essential form and Integrity of the
historic property and its environment would be unimpaired.
Guidelines for Rehabilitation-->
PRESERVING - rehabilitating - RESTORING - RECONSTRUCTING main - credits - email
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Standards for Restoration and Guidleines for Restoring Historic Buildings Page I of 1
restoring
Restoration is defined as the act or process of accurately
depicting the form, features, and character of a property as it
appeared at a particular period of time by means of the
removal of features from other periods in its history and
reconstruction of missing features from the restoration period.
The limited and sensitive upgrading of mechanical, electrical,
and plumbing systems and other code -required work to make
properties functional is appropriate within a restoration project.
STANDARDS
GUIDELINES
HISTORICAL OVERVIEW - PRESERVING - REHABILITATING - restoring - RECONSTRUCTING main - credits - email
Standards for Restoration
Page 1.of I
standards for
restoratiion
1. A property will be used as it was historically or be given a new use which reflects
the property's restoration period.
2. Materials and features from the restoration period will be retained and preserved.
The removal of materials or alteration of features, spaces, and spatial relationships
that characterize the period will not be undertaken.
3. Each property will be recognized as a physical record of its time, place, and use.
Work needed to stabilize, consolidate and conserve materials and features from the
restoration period will be physically and visually compatible, identifiable upon close
inspection, and properly documented for future research.
4. Materials, features, spaces, and finishes that characterize other historical periods
will be documented prior to their alteration or removal.
5. Distinctive materials, features, finishes, and construction techniques or examples
of craftsmanship that characterize the restoration period will be preserved.
6. Deteriorated features from the restoration period will be repaired rather than
replaced. Where the severity of deterioration requires replacement of a distinctive
feature, the new feature will match the old in design, color, texture, and, where
possible, materials.
7. Replacement of missing features from the restoration period will be substantiated
by documentary and physical evidence. A false sense of history will not be created by
adding conjectural features, features from other properties, or by combining features
that never existed together historically.
B. Chemical or physical treatments, if appropriate, will be undertaken using the
gentlest means possible. Treatments that cause damage to historic materials will not
be used.
9. Archeological resources affected by a project will be protected and preserved in
place. If such resources must be disturbed, mitigation measures will be undertaken.
10. Designs that were never executed historically will not be constructed.
Guidelines for Restoration-->
-GUIDELINES-
The Approach
Exterior Materials
Masonry
Wood
Architectural Metals
Exterior Features
Roofs
Windows
Entrances + Porches
Storefronts
Interior Features
Structural System
Spaces/Features/Finishes
Mechanical Systems
site
Setting
Special Requirements
Energy Efficiency
Accessibility
Health + Safety
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HISTORICAL OVERVIEW - PRESERVING - REHABILITATING - restoring- RECONSTRUCTING main - credits - email
Standards for Reconstruction and Guidleines for Reconstructing Historic Buildings Page 1 of 1
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Reconstruction is defined as the act or process of depicting,
by means of new construction, the form, features, and
detailing of a non -surviving site, landscape, building, structure,
or object for the purpose of replicating its appearance at a
specific period of time and in its historic location.
IN r j S'TAWDARDS
GUIDELINES
HISTORICAL OVERVIEW - PRESERVING - REHABILITATING - RESTORING - reconstructing main - credits - email
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Building Exterior
1. Reconstruction will be used to depict vanished or non -surviving portions of a
property when documentary and physical evidence is available to permit accurate
reconstruction with minimal conjecture, and such reconstruction is essential to the
public understanding of the property.
2. Reconstruction of a landscape, building, structure, or object in its historic location
will be preceded by a thorough archeological investigation to identify and evaluate
those features and artifacts which are essential to an accurate reconstruction. If such
resources must be disturbed, mitigation measures will be undertaken.
3. Reconstruction will include measures to preserve any remaining historic materials,
features, and spatial relationships.
4. Reconstruction will be based on the accurate duplication of historic features and
elements substantiated by documentary or physical evidence rather than on
conjectural designs or the availability of different features from other historic
properties. A reconstructed property will re-create the appearance of the non -
surviving historic property in materials, design, color, and texture.
5. A reconstruction will be clearly identified as a contemporary re-creation.
6. Designs that were never executed historically will not be constructed.
Guidelines for Reconstruction-->
HISTORICAL OVERVIEW - PRESERVING - REHABILITATING - RESTORING- reconstructing
Building Interior
Site
Setting
Special Requirements
Energy Efficiency
Accessibility
Health + Safety
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main - credits - email
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