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Show HISTORIC SITE FORM (Historic Sites Database version) Utah State Historic Preservation Office 1. Identification ID#: 32157 Old ID#: Property Name: Address: ?839 S GREEN STREET City: SALT LAKE CITY Pial: Block: County: SALT LAKE COUNTY 2. Documentation/Status Site: Dates Surveyed / Added to SHPO Files Evaluation: (B) ELIGmLE/CONTRlBUTING Recon. Level Survey: Intensive Level Survey: General/Misc. File: National Register Status: EAST SIDE HISTORIC DISTRICT Date Listed 266525 01 194 1 1 Date Delisted: 8/22/1996 Thematic or MPS Affiliation: Areas of Significance: 3. Building Information Date(s) of Construction: Height (# stories): 1910 c. 1.5 Original Use SINGLE DWELLING Plan/Type: SIDE PASSAGE/ENTRY Style(s): VICTORIAN: OTHER VERNACULAR Material(s) SHINGLE SIDING STUCCOIPLASTER Outbldgs: Contrib. Non-Contrib. 0 A rchitect(s) : Comments: IN REAR 4. Other SHPO File Information Federal Tax Project No.(s) 106 Case No .. Devel. Grant: State Tax Project No. (s) Historic Photo Date: HABS/HAER: Printout Date: 121111200 HIS TOR I C SIT E FOR M (UHCS version) Utah State Historic Preservation Office 1. IDENTIFICATION ==================================================== Name of Property: Address: City, County: UHCS ID#: *839 S GREEN ST (640 E) SALT LAKE CITY, SALT LAKE COUNTY 0266525 2. DOCUMENTATION/sTATUS ============================================== Evaluation: (B) ELIGIBLE/CONTRIB Dates Surveyed or Added to Filing System: 1 General/Misc. File: Reconnaissance Survey: Intensive Level Survey: 01/94 1 National Register Listing: 960822 National Register Status: CENTRAL CITY HISTORIC DIST. Thematic or Multiple Property: Other Documentation 106 Case Number: HABS/HAER Number: 3. BUILDING INFORMATION ============================================== Date(s) of Construction: Height (in stories): c. 1910 1.5 Plan/Type: SIDE PASSAGE/ENTRY Original Use: SINGLE DWELLING Materials: STUCCO/pLASTER Styles: VERNACULAR SHINGLE SIDING VICTORIAN: OTHER Themes: Outbuildings (total/contrib.): 1 Comments: IN REAR Printout Date: 9/17/96 Stat e· .)i~ Utal1 Department of Community & Economic Development Division of State History Utah State Historical Society Michael O. Leavitt • Governor MaxJ.Evans Director 300 Rio Grande Salt Lake City, Utah 84101· 1182 (80ll 533-3500 • FAX: 533·3.503 • TOD: 533-3.502 cehistry. ushs@email.state.ut. us September 12, 1997 JEFF ELSTEAD 837 GREEN STREET SALT LAKE CITY UT 84102 RE: Federal and State Historic Preservation Tax Credits Dear Mr. Elstead: Our records indicate that 837 and 837.5 Green Street are both listed in the National Register of Historic Places. Enclosed are the fact sheets for the federal and state historic preservation tax credits. If the applicable requirements are met, each provides for a credit equal to 20 percent of qualified rehabilitation expenditures against your federal and state income tax, respectively. The federal tax credit applies only to income-producing buildings, while the state tax credit applies only to buildings in residential use, either owner-occupied or rental. Residential rental is the only building use where both tax credits could be used together. Federal Rehabilitation Tax Credit To qualify for the federal historic tax credit, all of the rehabilitation work must comply with the Secretary of the Interior's Standards for Rehabilitation (Standards), the total rehabilitation expenditures must exceed the adjusted basis for the building (a "substantial rehabilitation"), and the building must be listed in the National Register of Historic Places. We encourage you to complete the application and receive approval from the National Park Service (NPS) before any construction begins. Once work is underway, changes to bring the project into conformance with the Standards are often very difficult, expensive, or occasionally impossible to make. The role of our office in this federal program is to assist the building owner with the tax credit application process. We will be glad to explain the tax credit requirements, discuss the Standards, review a draft of your application and recommend changes that will help your project be more readily approved by the NPS. Our office has no authority to approve or deny federal tax certification of projects as that authority rests solely with the NPS. Please note the IRS recently won a court case supporting their rule that application for the federal preservation tax credit must be made before the buDding is placed in service or no credit will be allowed, even if all of the rehabilitation work meets the Secretary of the Interior's Standards for Rehabilitation and the rehabilitation is "substantial." Preserving and Sharing Utah's Past for the Present and Future State Historic Preservation Tax Credit To qualify for the state historic tax credit (for residential-use buildings only), all of the rehabilitation work must comply with the Standards, the total rehabilitation expenditures must exceed $10,000 and the building must be listed in the National Register before the credit can be claimed. The state tax credit law requires that before the rehab project is completed, the proposed or ongoing work must be approved by our office as meeting the Standards. There is no fee to apply for this tax credit. This application is separate from any review or application that may be required by a local preservation commission (SLC Landmarks Committee) or other organizations (e.g., the Utah Heritage Foundation). If you are interested in the either tax credit, you are strongly encouraged to apply as soon as possible to verify if any on-going work meets the Secretary of the Interior's Standards for Rehabilitation. Once work is underway, changes to bring the project into conformance with the Standards can be difficult, expensive or occasionally impossible to make. All aspects of the work must meet the Standards or the entire project will be ineligible for the tax credit Photographs showing all significant areas of work prior to the beginning of construction are required as part of the application. We hope the federal and/or state historic preservation tax credits can make this rehabilitation project more economically feasible. For further assistance contact Charles Shepherd at 801/533-3562 or at cshepher@history.state.ut.us Sincerely, Bonnie Rogers Preservation Assistant Office of Historic Preservation Enclosures |
