Kan. Admin. Regs. § 118-5-7

Current through Register Vol. 43, No. 49, December 5, 2024

Section 118-5-7 - Requirements for certifying a qualified rehabilitation plan

(a)

(1) For projects on structures, both income-producing and non-income-producing, for which the federal rehabilitation tax credit is not sought but for which only the state tax credit is sought, a qualified rehabilitation plan shall be certified before the applicant commences work on the structure. The applicant shall submit part 2 of the application for the state rehabilitation tax credit.

(2) An applicant who submits part 2 of the federal historic preservation certification application shall not be required to submit part 2 of the application for the state rehabilitation tax credit program.

(b) The following requirements shall be applied to specific rehabilitation projects in a reasonable manner, taking into consideration economic and technical feasibility.

(1) The structure shall be used for its historic purpose or shall be placed in a new use that requires minimal change to the defining characteristics of the structure and its site and environment.

(2) The historic character of the structure shall be retained and preserved. The removal of historic materials or alteration of features and spaces that characterize the structure shall be avoided.

(3) Each structure shall be recognized as a physical record of its time, place, and use. Changes that create a false sense of historic development, including adding conjectural features or architectural elements from other buildings, shall not be undertaken.

(4) Most structures change over time; however, those changes that have acquired historic significance in their own right shall be retained and preserved.

(5) Distinctive features, finishes, and construction techniques or examples of craftsmanship that characterize the historic structure shall be preserved.

(6) Deteriorated historic features shall be repaired rather than replaced. If 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, if possible, materials. Replacement of missing features shall be substantiated by documentary, physical, or pictorial evidence.

(7) Chemical or physical treatments, including sandblasting, that cause damage to historic materials shall not be used. The surface cleaning of structures, if appropriate, shall be undertaken using the gentlest means possible.

(8) New additions, exterior alterations, or related new construction shall not destroy historic materials that characterize a structure. The new work shall be differentiated from the old and shall be compatible with the massing, size, scale, and architectural features to protect the historic integrity of the structure and its environment.

(9) New additions and adjacent or related new construction shall be undertaken in such a manner that if removed in the future, the essential form and integrity of the historic structure and its environment would be unimpaired.

(c) All elements of the rehabilitation project shall meet the secretary of the interior's nine standards for rehabilitation adopted by reference in K.A.R. 118-5-3 (b); portions of the rehabilitation project not in conformance with the standards shall not be exempted. An owner undertaking a rehabilitation project shall not be held responsible for prior rehabilitation work that is not part of the current project, or for rehabilitation work that was undertaken by previous owners or third parties.

(d) Conformance to the standards shall be determined on the basis of the application documentation and other available information by evaluating the structure as it existed before the commencement of the rehabilitation project, regardless of when the structure becomes a certified historic structure.

(e) If necessary documentation is not provided, review and evaluation shall not be completed, and a denial of certification shall be issued on the basis of lack of information. Because the circumstances of each rehabilitation project are unique to the particular historic structure, certifications that have been granted to other rehabilitation projects shall not be deemed relevant and shall not be relied on by applicants as relevant to other projects.

(f) A project shall not be certified as a qualified rehabilitation until the project is completed and so designated by the reviewing entity. A determination that the completed rehabilitation of a structure not yet designated a qualified historic structure meets the secretary's standards for rehabilitation shall not constitute a certification of rehabilitation.

(g) A rehabilitation project for certification purposes shall encompass all work on the interior and exterior of the qualified historic structure or structures and the site and environment, as well as related demolition, new construction, or rehabilitation work that may affect the historic qualities, integrity of the site, landscape features, and environment of the certified historic structure or structures.

(h) For rehabilitation projects involving more than one certified historic structure in which the structures are judged by the reviewing entity to have been functionally related historically to serve an overall purpose, including a mill complex or a residence and carriage house, rehabilitation certification shall be determined based on the merits of the overall project rather than for each structure or individual component. For rehabilitation projects in which there is no historic functional relationship between or among the structures, the certification decision shall be made for each separate certified historic structure regardless of how they are grouped for ownership or development purposes.

(i) Demolition of a structure as part of a rehabilitation project involving multiple structures may result in denial of certification of the rehabilitation plan. In projects in which there is no historic functional relationship between or among the structures being rehabilitated, related new construction that physically expands one certified historic structure undergoing rehabilitation and, therefore, directly causes the demolition of an adjacent structure shall result in denial of certification of the rehabilitation plan unless a determination has been made that the building to be demolished is not a certified historic structure. In rehabilitation projects in which the structures have been determined to be functionally related historically, demolition of a component may be approved if one of the following conditions is met:

(1) The component is outside the period of significance of the structure or district.

(2) The component is so deteriorated or altered that its integrity has been irretrievably lost.

(3) The component is a secondary one that is deemed to lack historic, engineering, or architectural significance or does not occupy a major portion of the site, and persuasive evidence is present to show that retention of the component is not technically or economically feasible.

(j) In situations involving rehabilitation of a certified historic structure in a historic district, the rehabilitation project shall be reviewed by the reviewing entity first as it affects the certified historic structure and second as it affects the district. A certification decision shall be made by the reviewing entity accordingly.

(k) Upon the reviewing entity's receipt of the complete application describing the rehabilitation project, a determination of whether the project is consistent with the standards for rehabilitation shall be made by the reviewing entity. If the project does not meet the standards for rehabilitation, the applicant shall be advised of that fact in writing and, if possible, shall be advised of necessary revisions to meet these standards.

(l) Once a proposed or ongoing project has been approved, the applicant shall promptly submit to the reviewing entity, in writing, any substantive changes to the rehabilitation plan that the applicant proposes to make. The applicant shall be notified by the reviewing entity, in writing, of whether the proposed changes to the rehabilitation plan may be certified.

(m) If a proposed, ongoing, or completed rehabilitation does not meet the standards for rehabilitation, an explanatory letter shall be sent to the applicant.

(n) Each applicant shall submit part 3 of the rehabilitation certification application for the state rehabilitation tax credit program as specified in K.A.R. 118-5-4.

Kan. Admin. Regs. § 118-5-7

Authorized by and implementing L. 2001, ch. 108, sec. 1; effective, T-118-9-5-01, Sept. 5, 2001; effective Aug. 2, 2002.