HISTORIC PRESERVATION FINANCIAL INCENTIVES
|
|
- Daniel Cooper
- 5 years ago
- Views:
Transcription
1 HISTORIC PRESERVATION FINANCIAL INCENTIVES Financial incentives fall int fur majr categries: federal rehabilitatin tax credits, lcal incentives, lw-interest lans, and grants. Of these categries, grants are generally nly made t nn-prfit and gvernment entities. Only at the lcal level are grants generally made t private, fr-prfit prperty wners. FEDERAL REHABILITATION INVESTMENT TAX CREDITS The federal tax credits reduce the amunt f federal tax wed by wners whse buildings have been rehabilitated t meet certain criteria. Federal Rehabilitatin Investment Tax Credits (ITC) are applied t an wner s federal taxes wed r t future tax liabilities. The credit typically is wrth a percentage f the cst f the renvatin. The Passive Activity Limitatins, the Alternative Minimum Tax, and the At-Risk Rules all affect the amunt f credit an individual can claim in ne year. Eligible wners may be individuals r businesses and must pay federal incme taxes. Apprximately $9,000 is the maximum credit any ne individual can claim in any ne year. Larger credit amunts, hwever, can be divided up and carried t ther years. 20% Rehabilitatin Tax Credit fr Histric Buildings Administered by the Illinis Histric Preservatin Agency (IHPA, Natinal Park Service (NPS, and Internal Revenue Service (IRS). Cntact Mike Ward at the IHPA: , mike.ward@illinis.gv. This incentive reduces the building wners federal incme taxes by 20% f the prject s budget. Prgram nly fr incme-prducing depreciable prperty: Prperties rehabilitated fr cmmercial, agricultural, industrial, rental residential. Owner-ccupied husing is nt eligible. Building must be a certified histric structure: Listed n the Natinal Register (individually r cntributing t a Natinal Register district); r A cntributing building within a lcal histric district certified by the NPS fr the tax credits. Individually listed lcal landmarks are nt eligible. Prject must be certified by the NPS t meet the Secretary f the Interir s Standards fr Rehabilitatin. Requires the preservatin the existing significant histric features and materials. Des nt require restring a building r its features t their riginal appearance. Nn-histric features may be remved r retained, if desired. New, cmpatible alteratins r additins may be added. New additins utside the existing building envelpe cannt be claimed fr the credit. Owner must spend mre than $5,000 r the Adjusted Basis (explained at the end f this dcument), whichever is larger, during a 24-mnth perid. Owners may qualify fr a 60-mnth phased prject, but it requires mre up-frnt planning. Eligible rehabilitatin expenditures may include:
2 Architectural and cnstructin csts n the histric building. Sft csts that are depreciable rather than taken as a ne-time expense: Architectural and Engineering fees, survey, legal, develpment fees, cnstructin-related csts. Ineligible expenditures include acquisitin, furnishings, new additins, r landscape r site imprvements. It is strngly recmmended that applicatins be filed befre wrk begins t avid cstly mistakes r pssible denial. Must fill ut a three-part applicatin that is reviewed by IHPA and the NPS. Part I: Certifies that the building is histric. Part II: Describes the prpsed wrk. Must submit phts f the pre-cnstructin cnditins. Architectural drawings and specificatins must be submitted if/when available. Part III: Certifies that the wrk has been cmpleted, has met the Standards, and lists the value f the renvatin. The certified Part III is filed with the IRS fr claiming the tax credit in the year the prject is cmpleted. Part I must be submitted prir t placing the building in service r the applicatin will be denied. The building must be placed in service after cmpletin t claim the credit. Sliding fee fr review ranging frm free fr prjects < $20,000 up t $2,500 fr prjects > $1 millin. Owner must retain the building fr five years r return a prrated prtin f the credits. Apprval f prpsed wrk typically takes frm 3 t 6 mnths. 10% Rehabilitatin Tax Credit fr Nn-Histric Cmmercial Buildings Built Befre 1936 Administered by IRS; des nt invlve review by IHPA. G t the IRS website t dwnlad Frm 3468 ( and read the instructins ( Cntact the IRS: This prgram reduces the building wners federal incme taxes by 10% f the prject s budget. Receive a credit f 10% f the amunt spent t rehab a nn-histric building built befre Buildings that are nt listed n the Natinal Register are eligible. Incme-prducing residential (i.e., apartments) and wner-ccupied husing are nt eligible. Owner must spend mre than $5,000 r the Adjusted Basis (explained at the end f this dcument), whichever is larger, during a 24-mnth perid. Eligible expenditures may include: Architectural and cnstructin csts n the histric building. Sft csts that are depreciable rather than taken as a ne-time expense: Architectural and Engineering fees, survey, legal, develpment fees, cnstructin-related csts. Ineligible expenditures include acquisitin, furnishings, new additins, r landscape r site imprvements. Building must pass a physical retentin test: 50% f exterir walls must remain as exterir walls; and 75% f exterir walls must remain as exterir r interir walls; and 75% f building s internal structure must remain. N review by IHPA r NPS. Applicant submits frm t the IRS fr IRS review. N applicatin fee. Dcumentatin f expenditures must be retained. 50% Disabled Access Tax Credit Administered by the IRS. G t the IRS website t dwnlad Frm 8826 (Disabled Access Credit) and instructins: Cntact the IRS: This prgram reduces the building wners federal incme taxes by 50% f the amunt spent making a 2
3 business handicap accessible, t a maximum f $5,000 f credit per year. Designed fr rehabilitatin f buildings that huse small businesses that pay r incur expenses; and have less than $1 millin in grss receipts in preceding year; r have fewer than 30 full-time emplyees in preceding year. The expenses must enable the eligible small business t cmply with the Americans with Disabilities Act f Wrk must meet current ADA Standards. Credit may be taken n wrk expenditures between $250 and $10,250. A maximum f $5,000 f credit may be taken each year. Dcumentatin f the expenditures must be retained. Eligible expenses include installing ramps, restrms, elevatrs, sidewalks r walkways, and the redesign f entries and interir circulatin. Only wrk that is necessary fr accessibility may be claimed as a tax credit. New buildings are nt eligible. Credits may be claimed in mre than ne tax year prvided that the expenses claimed were made in the current tax year. New Markets Tax Credits Cntact the U.S. Treasury's Cmmunity Develpment Financial Institutins (CDFI) Fund ( ) r the Natinal Trust Cmmunity Investment Crpratin ( This prgram prvides a credit t the investr that ttals 39% f the cst f the investment and is claimed ver a 7 year credit allwance perid. U.S. Treasury s Cmmunity Develpment Financial Institutins (CDFI) Fund allcates the New Markets Tax Credit (NMTC) Prgram, which permits taxpayers t receive a credit (typically 5% t 6% f the amunt invested in a distressed area) against Federal incme taxes fr making qualified equity investments in designated Cmmunity Develpment Entities (CDEs). Substantially all f the qualified equity investment must in turn be used by the CDE t prvide investments in lw-incme cmmunities. In each f the first 3 years, the investr receives a credit equal t 5% f the ttal amunt paid fr the stck r capital interest at the time f purchase. Fr the final 4 years, the value f the credit is 6% annually. Investrs may nt redeem their investments in CDEs prir t the cnclusin f the 7-year perid. Syndicatin f the Federal Tax Credits Syndicatin invlves the transference f the tax credits t a crprate investr in exchange fr additinal equity capital that can help finance the prject. There are many large crprate entities that can syndicate federal tax credits. One such entity is the fr-prfit arm f the Natinal Trust fr Histric Preservatin: the Natinal Trust Cmmunity Investment Crpratin (NTCIC, which makes equity investments in real estate prjects that qualify fr federal histric tax credits and when available, state histric tax credits and New Markets Tax Credits. Syndicatin requires that the tax credit investr be admitted int a legal entity, such as a limited partnership r limited liability cmpany that will either wn the building r hld a lng-term perating lease n the building. The tax credit investr acts as either the limited partner r investr member while the building wner serves as either the general partner r managing member. 3
4 OTHER TAX INCENTIVE PROGRAMS State Prperty Tax Assessment Freeze Prgram Administered by IHPA, Cntact Mike Ward: , This prgram freezes the assessed value f wner-ccupied, histric residences at the pre-rehabilitatin rate fr 8 years, after which the value is raised in steps ver the next 4 years up t the current level. Buildings must be wner-ccupied husing: Single-family huses Residential buildings with up t six units as lng as the building wner resides in ne f the units Cndminium buildings Cperatives Buildings must be designated as histric in at least ne f the fllwing ways: Individually listed n the Natinal Register f Histric Places in any cmmunity in Illinis; A cntributing prperty within a Natinal Register Histric District in any cmmunity in Illinis; Individually listed n the Illinis Register f Histric Places in any cmmunity in Illinis; An individual lcal landmark in a cmmunity with an apprved preservatin rdinance; A cntributing prperty within a lcal histric district in a cmmunity with an apprved preservatin rdinance Prjects must be certified by the IHPA t meet the Secretary f the Interir s Standards fr Rehabilitatin. Requires the preservatin f significant histric features and materials. Des nt require restring a building r its features t riginal appearance. Nn-histric features may be remved r retained, if desired. New, cmpatible alteratins r additins may be added. Prject s eligible expenses must equal r exceed 25% f the assessr s fair cash value f the prperty fr the year the rehabilitatin started. N applicatin fee. It is strngly recmmended that applicatins be filed befre wrk begins t avid cstly mistakes r pssible denial. Ck Cunty Class L Incentive Prgram Administered by Ck Cunty Assessr s Office. Fr buildings within Chicag city limits, cntact Eleanr Grski (Deputy Cmmissiner, Preservatin Divisin, Department f Planning and Develpment, City f Chicag): Fr buildings utside Chicag city limits but still in Ck Cunty, cntact Dminick Spalla (Manager f Incentives, Ck Cunty Assessr s Office): This incentive prvides a reduced prperty tax assessment rati t a lcally designated industrial r cmmercial prperty that has undergne a rehabilitatin whse budget is at least 50% f the building s market value. Requires apprval f Certified Lcal Gvernment. Only fr Ck Cunty. Fr example, real estate taxes fr a cmmercial prperty with a market value f $1 millin prir t rehabilitatin wuld be reduced frm $62,000 t $26,150, utilizing the 2007 cmbined tax rate. 4
5 Preservatin Easements Administered by varius entities. In Illinis, Landmarks Illinis ( ) is a nnprfit preservatin advcacy rganizatin that accepts preservatin easements. Cntact Suzanne Germann: germanns@lpci.rg. A preservatin easement is a vluntary legal agreement between a prperty wner and a preservatin rganizatin t preserve and prtect all pen-air sides f a histric structure. Under current tax laws, an easement dnatin may qualify as a charitable cntributin, with federal incme-tax benefits, based n the value f the easement, as determined by a qualified appraiser. Building must be a certified histric structure: individually listed n the Natinal Register f Histric Places; a cntributing prperty within a Natinal Register Histric District; a cntributing prperty within a lcal histric district that has been certified by the Natinal Park Service. Individually listed lcal landmarks are nt eligible. The easement is granted in perpetuity and recrded against the deed. The prtin f the building prperty rights that are dnated are mnitred and prtected by the preservatin rganizatin. The wner seeks apprval frm the easement hlder prir t cnstructin. At the time f dnatin, the dnr als gives a ne-time, tax-deductible charitable cntributin t assist with the csts f mnitring and defending the easement in perpetuity. Owners taking the federal tax credit must wait until the 5-year recapture perid has elapsed befre pursuing an easement dnatin. Investment Tax Credit fr Lw Incme Husing Administered in Illinis by the Illinis Husing and Develpment Authrity (IHDA). Cntact the IHDA: The Tax Refrm Act f 1986 established a credit fr acquisitin, cnstructin, and rehab f lw-incme husing. Owner must retain fr 15 years. The amunt f credit funds is limited and is allcated by IHDA n an annual basis. The Architectural and Transprtatin Barrier Remval Deductin Administered by the IRS. G t the IRS website t dwnlad Frm 8826 frm and instructins: See als Chapter 11 in Publicatin 535, Business Expenses: This is the same prgram as the 50% Disabled Access Tax Credit This is a deductin (nt a credit) f up t $15,000 per year f the csts f making a facility r public transprtatin vehicle mre accessible t, and usable by persns wh are disabled r elderly by remving barriers. The cst f an imprvement t a business asset is nrmally a capital expense. Hwever, an wner can chse t deduct the csts f making a facility r public transprtatin vehicle mre usable. Can deduct up t $15,000 per year. Cannt deduct csts t cmpletely renvate r build a new facility r public transprtatin vehicle, r t replace depreciable prperty in the nrmal curse f business. Can add any csts ver this limit t the basis f the prperty and depreciate the annual $15,000 tax deductin. 5
6 LOCAL INCENTIVES Lcal incentives are designed by individual cmmunities t encurage specific renvatin prgrams. They can supplement the federal tax credits and ften apply t prjects nt eligible fr the credits. Matching grants are ne f the mst cmmn lcal incentives. Grants may be given t eligible applicants fr such things as façade renvatins, exterir maintenance, new signage and interir remdeling. Grants are cmmnly matched with private funds in the range f 20% t 50%. Lw-interest lans are anther cmmn lcal incentive. The lans are given at reduced interest rate, typically 2 t 5 pints belw prime. Eligible prperties and prjects are similar t thse f matching grants. Lw-interest lans can be given n a matching basis r have a cap n the lw-interest prtin. Lcal gvernments ften have resurces available t prvide incentives such as grants, lw-interest lans, and public investment incentives. The prgrams can be administered much like any ther lcal incentive prgram. Grants and lw-interest lans can be funded frm special taxes r ecnmic develpment districts. Tax Increment Financing (TIF) and Special Service Area (SSA) taxing districts are cmmn funding surces. The TIF district cllects increased prperty-tax revenue frm a specially defined district ver a specific numbers f years. SSAs cllect a special tax n prperties in the district. The mneys cllected must be reused t imprve the district in which they were cllected. Other cmmunities have been designated as state r lcal ecnmic develpment r empwerment znes that can prvide fr financial incentives fr district imprvements. Sme cities have ffered public imprvements as incentives. Fr example, if a prperty wner invests a certain amunt in a façade renvatin, the city will agree t replace sidewalks, add pedestrian amenities, r make imprvements in the alley next t the building. Anther incentive fr building imprvements is a prperty tax freeze n renvated buildings fr a specified number f years. LOAN PROGRAMS Lw-interest lans enable wners t brrw mney t rehabilitate histric buildings usually at a reduced interest rate. Cmmunity Invest Lans Administered by Illinis State Treasurer Dan Rutherfrd: CmmunityInvest@treasurer.state.il.us, (312) This prgram ffers lw-interest, cmmunity develpment lans fr rganizatins t restre their histric buildings fr the benefit f future generatins. Brrwers can receive up t $10 millin. The lan duratin is tw years with the pssibility f a three-year extensin. A site visit may be required fr apprval. Interest Rates are indexed daily here r cntact the Treasurer s ffice at (217) The listed rates are psted t give ptential brrwers an indicatin f current rate figures. The final depsit rate is determined n the business day prir t issuing the lan. Prgram Eligibility Nn-prfit rganizatins must prvide their nn-prfit certificatin letter frm the Illinis Secretary f State r tax-exempt letter frm the IRS. Faith-based rganizatins must submit a Secular Acknwledgement Frm, certifying that n state funds will be used fr nn-secular purpses. The applicant must shw that with the help f the Cmmunity Invest lan, their business r rganizatin will prvide a benefit t their cmmunity. The applicant must prvide a brief explanatin why cnventinal lan financing is nt adequate 6
7 and why a Cmmunity Invest lan is necessary incentive. A participating Illinis financial institutin must apprve the applicatin. Fr histric preservatin, the Natinal Park Service r a certified lcal gvernment entity must designate the prperty as a histric landmark. Fr histric preservatin, the applicant must present dcumentatin certifying that he/she will fllw the Secretary f the Interir's Standards f Rehabilitatin. 203(k) Rehabilitatin Lan Prgram Administered by the US Department f Husing and Urban Develpment (HUD). Cntact the lan fficer at yur bank r mrtgage institutin t find ut if they participate: This prgram allws a qualifying private wner t brrw a single, lng-term mrtgage lan t finance bth the acquisitin and rehabilitatin f an lder hme. The mrtgage amunt, which is usually at a higher rate than mst mrtgages, is based upn the prjected value f the prperty with the wrk cmpleted, taking int accunt the cst f the wrk. Can als be used t refinance the mrtgage n a hme ne already wns in rder t rehabilitate it. Cannt be used fr rehabilitating prperties fr resale. GRANT PROGRAMS Mst grants are targeted fr publicly wned r nn-prfit-wned buildings and may be geared fr specific building r ccupancy types. They ffer lump sums f mney fr specific rehabilitatins. They can invlve stringent qualifying criteria and can be cmpetitive. Preservatin Heritage Fund Grants Administered by the Landmarks Illinis, Fr full guidelines and prcedures, see: This grant and lan prgram prvides mnetary assistance t preserve r prtect significant structures r sites in the state f Illinis that are under threat f demlitin, imminent deteriratin, r are f such architectural imprtance that their preservatin will benefit the public and Illinis cmmunity. Funds (grants r lans) may be applied t ne r mre f the fllwing services: Engineering, architectural, and feasibility studies Stabilizatin Legal services Surveys and Natinal Register Nminatins Preservatin rdinance supprt Grant amunts are determined by need and are awarded n a matching basis. Applicants must be nt-fr-prfit rganizatins r gvernmental bdies that wn r have sufficient legal cntrl f the resurce. A prject must preserve all r part f the resurce. Ordinary maintenance expenses are nt cnsidered preservatin expenses. A prject must cmply with the Secretary f the Interir s Standards fr Rehabilitatin r Restratin. Public Museum Grants Prgram Administered by the Illinis Department f Natural Resurces, Illinis State Museum. Cntact Damn Sttts, f the Public Museum Grants Prgram, Illinis Department f Natural Resurces: damn.sttts@illinis.gv, 217-7
8 This prgram is designed t assist museums in expanding and upgrading facilities and creating new exhibits t enhance the ability f public museums t meet their missins. Prvides perating funds and capital prject funding. Grants given t museums perated by r lcated n land wned by a unit f lcal gvernment. At the time f applicatin, the museum must have been in existence fr 2 years and have prfessinal staff. A minimum grant f $10,000 is available fr perating expenditures; must be matched n a 1:1 basis. Transprtatin Enhancement Prgram (ITEP) Administered by the Illinis Department f Transprtatin (IDOT): Fr mre infrmatin visit This prgram prvides funding fr cmmunity-based prjects that expand travel chices and enhance the transprtatin experience by imprving the cultural, histric, aesthetic and envirnmental aspects f ur transprtatin infrastructure. Prject spnsrs may receive up t 80% reimbursement fr prject csts. Prject must qualify as ne f the 12 eligible categries listed in the ITEP Guidelines Manual Prject must relate t surface transprtatin t be eligible fr funding. Matching Grants frm the Natinal Trust fr Histric Preservatin Administered by the Natinal Trust fr Histric Preservatin, Cntact Chris Mrris in the Natinal Trust s Midwest Office in Chicag: , x37231, christina_mrris@nthp.rg. The Natinal Trust has a variety f matching grant prgrams fr nn-capital prjects, including the Preservatin Services Fund, which prvides funding t nn-prfit, public agencies, r educatinal institutins fr cnsultant services, educatinal prgrams, r cnferences. Dnnelley Preservatin Fund fr Illinis: Prvides nn-prfit rganizatins and public agencies matching grants frm $500 t $5,000 (typically frm $3,000 t $5,000) fr preservatin planning and educatin effrts. Funds may be used t btain prfessinal expertise in areas such as architecture, archelgy, engineering, preservatin planning, land-use planning, fund raising, rganizatinal develpment and law as well as preservatin educatin activities t educate the public, wners, and business wners. Many rganizatins have fund that these funds prvided the crucial bst t get a prject ff the grund and attract ther ptential cntributrs t the prject. There is ne grant rund per year n February 1, with an additinal rund n June 1 and Octber 1, depending n the availability f funding. The Preservatin Fund applicatin is available nline at Hart Family Fund fr Small Twns: Assists small twn preservatin and revitalizatin initiatives arund the cuntry, with a fcus n twns with ppulatins f 5,000 r less. The Fund prvides nnprfit rganizatins and public agencies matching grants frm $5,000 t $10,000 fr preservatin planning and educatin effrts. Funds may be used t btain prfessinal expertise in areas such as architecture, archelgy, engineering, preservatin planning, land-use planning, fund raising, rganizatinal develpment and law as well as preservatin educatin activities. The Hart Family Fund uses the Preservatin Fund applicatin frm, which is available fr dwnlad frm the Natinal Trust website at Jhanna Favrt Fund fr Histric Preservatin: Prvides nn-prfit rganizatins and public agencies matching grants ranging frm $2,500 t $10,000 fr prjects that cntribute t the preservatin 8
9 r the recapture f an authentic sense f place. Individuals and fr-prfit businesses may apply nly if the prject fr which funding is requested invlves a Natinal Histric Landmark. Funds may be used fr prfessinal advice, cnferences, wrkshps and educatin prgrams. Cynthia Wds Mitchell Fund fr Histric Interirs: Prvides nnprfit rganizatins and public agencies matching grants ranging frm $2,500 t $10,000 t assist in the preservatin, restratin, and interpretatin f histric interirs. Individuals and fr-prfit businesses may apply nly if the prject fr which funding is requested invlves a Natinal Histric Landmark. Funds may be used fr prfessinal expertise, print and vide cmmunicatins materials, and educatin prgrams. Jeffris Heartland Fund: Established by the Jeffris Family Fundatin t supprt the develpment f imprtant histric preservatin prjects in the states f Iwa, Illinis, Indiana, Michigan, Minnesta, Missuri, and Ohi. The fund makes grants in the range f $5,000 t $50,000 fr Histric Structure Reprts and ther advanced planning studies. Funds must be matched dllar-fr-dllar with cash frm surces unrelated t the Natinal Trust and the Jeffris Family Fundatin. Established 501(c)(3) nnprfit rganizatins r gvernment agencies in partnership with a 501(c)(3) rganizatin are eligible t apply. Applicants must be able t demnstrate the viability f their prject thrugh the submittal f early planning studies, and must be ready fr the preparatin f a Histric Structure Reprt, r ther advanced planning studies, leading tward a cmmunity-centered capital fund drive. Prjects in cmmunities with mre than 150,000 in ppulatin are NOT eligible t apply. Pririty will be given t prjects lcated utside f metrplitan areas. Please see the Jeffris Heartland Fund Criteria fr Prject Selectin fr mre details n eligibility requirements, available at Illinis Clean Energy Cmmunity Fundatin Cntact: Illinis Clean Energy Cmmunity Fundatin (ICECF); inf@illiniscleanenergy.rg, web: The ICECF has a variety f grants fr public and nn-prfit rganizatins t make energy efficiency upgrades t their prperties. There are als grants fr new cnstructin and majr renvatin. There is n specific criteria fr histric prjects within there verall frmat, but eligible public buildings include schls, libraries, city halls, etc., any f which culd als be histric. There is a new prgram that prvides partial funding fr green building design. Mst f the funding categries prvide prprtinal funding related t energy efficiency. GENERAL INFORMATION Illinis Histric Preservatin Agency (IHPA) Preservatin Services Divisin One Old State Capitl Plaza Springfield, IL Illinis Clean Energy Cmmunity Fundatin Natinal Park Service, Heritage Preservatin Services Internal Revenue Service: Landmarks Illinis Natinal Trust fr Histric Preservatin (NTHP): Natinal Trust fr Histric Preservatin Midwest Office:
10 DETERMINING ADJUSTED BASIS & DEPRECIATION Adjusted Basis is rughly equal t: Purchase price land value annual depreciatin + previus capital imprvements Depreciatin 31.5 years fr cmmercial 27.5 fr rental residential Land Value is determined thrugh sales f cmparable prperties and assessed values. Virtually every cmmercial prperty establishes a land value at the time the prperty is placed in service, as this is necessary t begin claiming the depreciatin deductin n incme taxes. The value f previus imprvements is als added int the adjusted basis. EXAMPLE OF 20% INVESTMENT TAX CREDIT FOR HISTORIC BUILDINGS Owner: Individual, single wner. Building: Built in 1890, 2 stries, listed as cntributing t a Natinal Register District, grund flr retail, secnd flr frmer residential unit nw used as strage fr the stre. Owner purchased five years ag fr $80,000. The land under the building is valued at $20,000. Prject: Renvate façade, repinting, new rf, interir remdeling. T rughly calculate the Adjusted Basis, the Depreciatin must first be calculated: Depreciatin fr cmmercial flrs within a building = ([Purchase Price] [Land Value]) [Number f flrs in building] 31.5 X [Number f years f wnership] X [Number f flrs f cmmercial usage]: ($80,000 $20,000) 2 ttal flrs 31.5 X 5 years X 1 cmmercial flr = $4,762 Depreciatin fr rental residential flrs within a building = ([Purchase Price] [Land Value]) [Number f flrs in building] 27.5 X [Number f years f wnership] X [Number f flrs f rental residential usage]: ($80,000 $20,000) 2 ttal flrs 27.5 X 5 years X 1 residential flr = $5,455 Add the tw depreciatin amunts t get the building s ttal depreciatin = $10,217 Adjusted Basis (rughly): $80,000 [Purchase Price] $20,000 [Land Value] $10,217 [Ttal Depreciatin] + $5,000 [Previus Capital Imprvements] = $54,783 Minimum Expenditure: Since $54,783 is greater than $5,000, the minimum expenditure is $54,783 Must spend Adjusted Basis n rehabilitatin within 24 mnths, r can take up t five years with a phased rehabilitatin plan Prject Cst: $75,000 [Cnstructin] + $5,250 [Prfessinal Fees] + $500 [applicatin fee fr the tax credit prgram] = $80,750 Tax Credit: $80,750 [Prject Cst] x 20% [Credit percentage] = $16,150 Unused credit may be carried frward 15 years 10
11 Prject Cst after Tax Credit: $80,750 [Prject Cst] $16,150 [Tax Credit] = $64,600 EXAMPLE OF 50% DISABLED ACCESS TAX CREDIT Owner: Small business with annual grss receipts f $750,000 and 5 emplyees. Building: Built in 1915, ne-stry, nt listed n Natinal Register, grund flr cmmercial. Prject: Replace existing nn-accessible restrms t meet current ADA standards. Minimum Expenditure: $250 [$10,250 maximum], per year Prject Cst: $8,000 Tax Credit: 50% X ($8,000 [Prject Cst] $250 [Minimum Expenditure]) = $3,875 Prject Cst after Tax Credit: $8,000 [Prject Cst] $3,875 [Tax Credit] = $4,125 This brief summary was cmpiled by the Illinis Histric Preservatin Agency and is accurate t the best f ur knwledge. Hwever, fr further infrmatin and cmplete, up-t-date and exact details, and t be certain all infrmatin is crrect, please cntact the spnsring agency fr each funding surces. We aplgize fr any inaccuracies r missins. In all cases we recmmended wrking with a knwledgeable tax accuntant r attrney regarding the financial aspects these prgrams. 11
HISTORIC PRESERVATION FINANCIAL INCENTIVES
HISTORIC PRESERVATION FINANCIAL INCENTIVES Financial incentives fall int fur majr categries: federal rehabilitatin tax credits, lcal incentives, lw-interest lans, and grants. Of these categries, grants
More informationHISTORIC PRESERVATION FINANCIAL INCENTIVES
HISTORIC PRESERVATION FINANCIAL INCENTIVES Financial incentives fall into four major categories: federal rehabilitation tax credits, local incentives, low-interest loans, and grants. Of these categories,
More informationThe Bannister Team Prepared for: Compliments of:
Prepared fr: Cmpliments f: The Bannister Team 2338 N. Lp 1604 W. Suite 120 San Antni, TX 78248 The fllwing infrmatin will assist yu in understanding hw t purchase a gvernment-wned hme. Anyne can buy a
More informationGRADUATE HOUSING CONTRACTS
2018-2019 GRADUATE HOUSING CONTRACTS IMPORTANT DATES & PROCESSES February 28 March 28, 2018 ONLINE GRADUATE HOUSING INTENTION (GINT) Between February 28 and March 28, 2018, ALL Graduate and Family Husing
More informationACEP-ALE Program TIP SHEET FOR MICHIGAN APPLICANTS
ACEP-ALE Prgram TIP SHEET FOR MICHIGAN APPLICANTS ACEP-ALE At a Glance Agricultural Cnservatin Easement Prgram Agricultural Land Easements: ACEP-ALE is a vluntary prgram f the United States Department
More informationTHE PROCESS OF PURCHASE OF A PROPERTY IN SPAIN
PRACTICAL GUIDE JANUARY 2014 THE PROCESS OF PURCHASE OF A PROPERTY IN SPAIN The acquisitin f prperties in Spain implies a number f legal bligatins. If yu decide t purchase a prperty in Spain, which is
More informationRepresentative Alissa Keny-Guyer, Chair House Committee on Human Services and Housing Oregon State Legislature 900 Court Street Salem, OR 97301
PO Bx 28454 Prtland, OR 97228 PHONE: (503) 626-8197 apa@regnapa.rg http://www.regnapa.rg Mnday, March 13, 2017 Representative Alissa Keny-Guyer, Chair Huse Cmmittee n Human Services and Husing Oregn State
More informationDRAFT 1. GENERAL INFORMATION 2. APPLICATION INSTRUCTIONS
Department f Cnsumer and Regulatry Affairs Instructins and General Infrmatin Fr Certificate f Inclusinary Zning Cmpliance (CIZC) Applicatin and Penthuse Affrdable Husing Addendum (last revised, 5.20.16)
More informationAPPLICATION DEADLINE PINNACLE AWARDS CELEBRATION THURSDAY JANUARY 17, 2019, 5:00 PM THURSDAY. MARCH 21, 2019 Carlos Hellenic Center Ballroom
Rules fr the 2018 Prductin Year APPLICATION DEADLINE THURSDAY JANUARY 17, 2019, 5:00 PM PINNACLE AWARDS CELEBRATION THURSDAY MARCH 21, 2019 Carls Hellenic Center Ballrm DeKalb Assciatin f REALTORS 1. ELIGIBILITY
More informationFY18 DCS Grant Round Announced
FY18 DCS Grant Rund Annunced LAND and PARC Grant deadline is Wednesday, July 12, 2017 at 3:00 pm Tw LAND and PARC grant wrkshps May 16, 2017 at 11:00 am in Amherst at the DAR Offices at 101 University
More informationBUYER HANDBOOK. my purpose. I provide high-end service for the Nashville area home buyer.
BUYER HANDBOOK W E N DY M O N DAY R E A LT O R my purpse I prvide high-end service fr the Nashville area hme buyer. High-end desn t mean the mst expensive. It means delivering the best pssible service
More informationCity of Surrey ADDITIONAL PLANNING COMMENTS File:
City f Surrey ADDITIONAL PLANNING COMMENTS File: 7910-0151-00 PROPOSAL: Planning Reprt Date: April 18, 2011 Subdivisin within ALR under Sectin 946 f the Lcal Gvernment Act in rder t allw subdivisin f 4.16
More informationStrategies for Funding Farmland Preservation
Strategies fr Funding Farmland Preservatin PA Farmland Preservatin Assciatin Spring Cnference May 2009 Envirnmental Finance Center University f Maryland Financing Truths It is cheaper t prtect than t restre
More informationProcedure for an Permit Application For a Park Model Home or Mobile Home
Prcedure fr an Permit Applicatin Fr a Park Mdel Hme r Mbile Hme The fllwing items are required and frm part f a cmplete applicatin: 1. Letter f permissin frm the Park Owner. 2. If yu are ding any new cnstructin
More informationLEGAL BRIEF FORECLOSURE ON RENTAL PROPERTY JANUARY 2016
LEGAL BRIEF FORECLOSURE ON RENTAL PROPERTY JANUARY 2016 PREPARED BY NELLIS LAW CENTER, 4428 England Ave (Bldg 18), Nellis AFB, Nevada 89191-6505 702-652-5407, Appt. Line 702-652-7531 If yu rent prperty
More informationAbstract Our project analyzes the water use of apartment complexes in the City of Davis. We
Apartment Cmplexes and Water Cnservatin in the City f Davis By Nicle Dunkley, Sam Mffitt, Janna Ortiz, and William Wang Abstract Our prject analyzes the water use f apartment cmplexes in the City f Davis.
More informationMANUFACTURED HOUSING. TIB is excited to announce that we are now accepting CONVENTIONAL CONFORMING MANUFACTURED HOUSING Loans
TIB The Independent BankersBank, N.A. www.tib.bank January 4, 2019 MANUFACTURED HOUSING TIB is excited t annunce that we are nw accepting CONVENTIONAL CONFORMING MANUFACTURED HOUSING Lans Please see attached
More informationMOTION NO. M Beacon Hill Station TOD Property Final Transaction Agreements PROPOSED ACTION
MOTION NO. M2018-170 Beacn Hill Statin TOD Prperty Final Transactin Agreements MEETING: DATE: TYPE OF ACTION: STAFF CONTACT: Bard 12/20/2018 Final Actin Dn Billen, Executive Directr, PEPD Brke Belman,
More informationBOUNDARY LINE ADJUSTMENT
BOUNDARY LINE ADJUSTMENT FORM Yakima Cunty Public Services 128 Nrth Secnd Street Furth Flr Curthuse Yakima, Washingtn 98901 (509) 574-2300 1-800 572-7354 FAX (509) 574-2301 www.c.yakima.wa.us Revised 01/06/2016
More informationStrategic Planning for RAD Conversions. Thursday, April 6, 2017
Strategic Planning fr RAD Cnversins Thursday, April 6, 2017 Presenters Tm Davis, Directr f the Office f Recapitalizatin, Office f Multifamily Husing Prgrams, U.S. Department f Husing and Urban Develpment
More informationHabitat for Humanity Greater San Francisco Application Meeting: 1009 Mission Street, San Francisco
Habitat fr Humanity Greater San Francisc Applicatin Meeting: 1009 Missin Street, San Francisc MISSION STATEMENT At Habitat fr Humanity Greater San Francisc ur missin is t prvide lcal families with a springbard
More informationTENANCY APPLICATION GUIDE TO COMPLETION
TENANCY APPLICATION GUIDE TO COMPLETION RAY WHITE REAL ESTATE WELCOMES YOUR APPLICATION AND ANY QUERIES YOU MAY HAVE. THE FOLLOWING INFORMATION AND CHECKLIST WILL ASSIST YOU TO COMPLETE THE TENANCY APPLICATION
More informationOhio Department of Transportation Testimony to the Judiciary Committee of the Ohio House on House Bill 5 (Eminent Domain)
Testimny t the Judiciary Cmmittee f the Ohi Huse n Huse Bill 5 (Eminent Dmain) April 19, 2007 DIRECTOR JAMES G. BEASLEY Chairman Blessing, ranking member Harwd and ther members f the Judiciary, my name
More informationKBKG Tax Insight: Retail/Restaurant Industry Safe Harbor Under Tangible Property Regulations
KBKG Tax Insight: Retail/Restaurant Industry Safe Harbr Under Tangible Prperty Regulatins Authr: Jhn Hanning, CCSP, MBA C Authr: Lester Ck, CCSP, ASA The IRS recently issued Revenue Prcedure 2015 56 prviding
More informationPinnacle Award Rules. [Type the document subtitle] 2018 Event. Pinnacle Award Rules. DeKalb Association of REALTORS
[Type the dcument subtitle] 2018 Event Pinnacle Award Rules DeKalb Assciatin f REALTORS 1. ELIGIBILITY Any emplyee r independent cntractr (fficer r therwise) f any real estate brker (individual r firm)
More informationBarnes Walker, Chartered 3119 Manatee Avenue West, Bradenton, Florida Ph: (941) ; F: (941) SORTING OUT SHORT SALES:
Barnes Walker, Chartered 3119 Manatee Avenue West, Bradentn, Flrida 34205 Ph: (941) 741-8224; F: (941) 708-3225 SORTING OUT SHORT SALES: USING PRELIMINARY TITLE SEARCHES TO DECIDE WHEN TO TAKE LISTINGS
More informationAPPLICATION. Fee Simple Subdivision Bare Land Strata Conversion of Existing Building into Strata Units
385 Birch Avenue P.O. Bx 340 100 Mile Huse British Clumbia Canada V0K 2E0 T: 250.395.2434 F: 250.395.3625 E: district@dist100milehuse.bc.ca APPLICATION Fee Simple Subdivisin Bare Land Strata Cnversin f
More informationImplementing the New Lease Accounting Standard
The public entity 1 adptin deadline fr the new guidance in Accunting Standards Update (ASU) 2016-02, Leases (Tpic 842) is drawing clser. Implementatin and dcumentatin theref will be a significant undertaking
More informationStudio $3875 $3875 $7, bedroom single $4125 $4125 $ bedroom double $3200 $3200 $6400
What is Haymarket Landing? Haymarket Landing is a unique pprtunity fr UWEC students t be part f the dynamic revitalizatin f dwntwn Eau Claire. This six stry brand new building will ffer first flr retail
More informationCertified International Property Specialist (CIPS) DESIGNATION APPLICATION
Certified Internatinal Prperty Specialist (CIPS) (NRDS ID is required fr U.S. members. Please cntact yur lcal bard/assciatin if yu d nt knw yur ID number) Please type r print legibly TITLE: COMPANY NAME:
More informationChapter 6 Acquisition
Chapter 6 Acquisitin Intrductin The Unit f General Lcal Gvernment (UGLG) is required t cmply with the acquisitin and relcatin plicies and prcedures as set frth in the Unifrm Relcatin Assistance and Real
More informationTITLE CHANGE REQUEST CHECKLIST AND INSTRUCTIONS
TITLE CHANGE REQUEST CHECKLIST AND INSTRUCTIONS Thank yu fr allwing Interval Servicing t assist yu with yur title change request. We want yur transactin t be prcessed smthly and efficiently. Please be
More informationPROPOSAL Architectural Services
McCarthy LePage Architects, PC 48 Wheeler Avenue, Flr 2 Pleasantville, New Yrk 10570 T. 914.747.1177 F. 914.747.0049 inf@fivecat.cm www.fivecat.cm This Agreement is the ffer f McCarthy LePage Architects,
More informationDRAFT For Discussion Only
DRAFT Fr Discussin Only WESTERN SMa COMMUNITY PLAN Plicy, Zning and Prgram Recmmendatins fr Building a 21 st Century Cmmunity TABLE OF CONTENTS (A tracking tl will be used t make cnnectins t wrk f varius
More informationSite Modification Process for Alcova Reservoir and Pathfinder Reservoir, Natrona County, Wyoming Leaseholders Revised October 6, 2016
Site Mdificatin Prcess fr Alcva Reservir and Pathfinder Reservir, Natrna Cunty, Wyming Leasehlders Revised Octber 6, 2016 PRIOR t any cnstructin r grund disturbance n a leased lt at Alcva Reservir r Pathfinder
More informationNassau County Department of Planning & Economic Opportunity Nassau Place Yulee, Florida 32097
Nassau Cunty Department f Planning & Ecnmic Opprtunity 96161 Nassau Place Yulee, Flrida 32097 Tac E. Ppe, AICP Directr APPLICATION AND INSTRUCTIONS FOR FUTURE LAND USE AMENDMENT LESS THAN TEN (10) ACRES
More informationBeecher Neighborhood Stabilization Plan
Beecher Neighbrhd Stabilizatin Plan Prepared fr Genesee Cunty Metrplitan Planning Cmmissin By Austen T. Ayres James E. Bnfigli Justin J. Dunn Gentjan Heqimi Ye Ji Kim Hanbing Liang Gin M. Piccirilli Raymnd
More informationI n v. e s t m e n t. i l d i n g. 3 - B u. Downtown Mixed-Use. o i. S a l. e P
3 - B u i l d i n g I n v e s t m e n t Dwntwn Mixed-Use S a l e P r t f l i Executive Summary CBRE, Inc., as exclusive advisr t the Seller, is pleased t ffer a cllectin f unique Prperties centered in
More informationMid-state association of realtors, inc. The Association with the Personal Connection 73 East Main St. Plainville, CT 06062
MEMBERSHIP APPLICATION - REALTOR AGENT GENERAL INFORMATION Name (as it appears n yur license): Name (as yu wish it t appear n rster): Firm Name: Firm Address: (Street) (City) (State) (Zip Cde) Firm Phne
More information4 LIHTC ONLY, WITH AT LEAST 8 YEARS OF THE ORIGINAL 15-YEAR IRS COMPLIANCE PERIOD REMAINING (AKA NEW LIHTC)
Affrdable Husing Data Guidance Fr All Multifamily Prperties with Incme r Rent Restrictins (nt just units in prperties meeting Fannie Mae s Multifamily Affrdable Husing (MAH) definitin Table f Cntents Page
More informationReclaimed Land A guide for developers applying for an interest in reclaimed land under the Marine and Coastal Area Act 2011
Reclaimed Land A guide fr develpers applying fr an interest in reclaimed land under the Marine and Castal Area Act 2011 February 2014 1 Intrductin This guide explains hw yu as a develper - can apply fr
More informationShared Equity Ownership Initiative
Shared Equity Ownership Initiative Hmewnership remains a majr gal fr lw and mderate incme husehlds seeking t increase husing stability, independence and wealth. Affrdable hme wnership remains a majr gal
More informationSTAFF REPORT - SUMMATION. South Park Estates 9 th Filing Final Plat Process. CASE NUMBER(s): UDC SUBDIVISION CODE: SPKE 09
STAFF REPORT - SUMMATION Suth Park Estates 9 th Filing Final Plat Prcess CASE NUMBER(s): UDC-16-00459 SUBDIVISION CODE: SPKE 09 PREPARED BY: Seth Llyd MEETING DATES: Planning Cmmissin: August 1, 2016 City
More informationHomeowners Guide To Assignment of Mortgage Payments Sales
Hmewners Guide T Assignment f Mrtgage Payments Sales America s leading netwrk f nn-traditinal real estate authrities! Prvided By: Sellers that NEED TO SELL a prperty, but CANNOT AFFORD TO, because f the
More informationREQUEST FOR PROPOSALS FOR ARCHITECTURAL SERVICES
REQUEST FOR PROPOSALS FOR ARCHITECTURAL SERVICES Cathedral Church f St Paul Site, 2 Cherry Street Burlingtn April 13, 2015 Cathedral Square (CSC) (Cnsultant) is wrking with the Cathedral Church f St Paul
More informationBoard of Regents Meeting November 30-December 1, 2006 Agenda Item #32 Arizona State University EXECTIVE SUMMARY Page 1 of 8
EXECTIVE SUMMARY Page 1 f 8 ACTION ITEM: ISSUE: Pursuant f ABOR Plicy 7-204 and 7-207, seeks apprval in the alternative (i) t sell, (ii) t lease fr a lng term r (iii) t lease with a sale prvisin the apprximately
More informationThe Corporation of the City of Stratford
The Crpratin f the City f Stratfrd Plicy Manual P.3 Municipal Prperty Dept: Crprate Services Cmmittee: Finance and Labur Relatins Sale and Other Dispsitin f Land Adpted: December 17, 2007 Amended: August
More informationREQUEST FOR PROPOSAL DESIGN-BUILD Request for Proposal No Campbell Creek Estuary Natural Area: Wildlife Overlooks and Rustic Fence
REQUEST FOR PROPOSAL DESIGN-BUILD Request fr Prpsal N. 2013-01 Campbell Creek Estuary Natural Area: Wildlife Overlks and Rustic Fence Prpsal Deadline Due by: Mnday, July 8 at 4:00 PM Alaska Standard Time
More informationIslington & Shoreditch Housing Association (ISHA) Relationship Breakdown Policy
Islingtn & Shreditch Husing Assciatin (ISHA) Relatinship Breakdwn Plicy 1. Plicy Statement This plicy utlines Islingtn & Shreditch Husing Assciatin s (ISHA) apprach t dealing with relatinship breakdwn
More informationStaff Report. Andrea Ouse, Director of Community and Economic Development
7.a Staff Reprt Date: Nvember 13, 2018 T: Frm: Reviewed by: Prepared by: Subject: City Cuncil Valerie J. Barne, City Manager Andrea Ouse, Directr f Cmmunity and Ecnmic Develpment Abhishek Parikh, Transprtatin
More informationMiFID II FAQs. For Advisers, Discretionary Portfolio Managers and Product Providers. Praemium Administration Limited
MiFID II FAQs Fr Advisers, Discretinary Prtfli Managers and Prduct Prviders Praemium Administratin Limited Praemium Administratin Ltd is authrised and regulated by the Financial Cnduct Authrity under reference
More informationVENDOR REGISTRATION AND DISCLOSURE STATEMENT AND SMALL, WOMEN-, AND MINORITY-OWNED BUSINESS CERTIFICATION APPLICATION
WV-1 New Update REV. 09/26/18 STATE OF WEST VIRGINIA - PURCHASING DIVISION VENDOR REGISTRATION AND DISCLOSURE STATEMENT AND SMALL, WOMEN-, AND MINORITY-OWNED BUSINESS CERTIFICATION APPLICATION EXHIBIT
More informationHINDU AMERICAN RELIGIOUS INSTITUTE 301 Steigerwalt Hollow Road, New Cumberland PA (717)
HINDU AMERICAN RELIGIOUS INSTITUTE 301 Steigerwalt Hllw Rad, New Cumberland PA 17070 (717) 774-7750 www.haritemple.rg haritemple@gmail.cm TEMPLE LOWER LEVEL HALL USE AGREEMENT Please cmplete the frm belw
More informationUniversity of Alberta: Don Hickey, Anastasia Lim (Chair), Emily Ball, Ben Louie, Pat Jansen, Doug Dawson
University f Alberta: Dn Hickey, Anastasia Lim (Chair), Emily Ball, Ben Luie, Pat Jansen, Dug Dawsn Cmmunity members: Frank Weichman (McKernan), Stephen Dbsn (Lendrum), Bernie Schwartz (Lansdwne), Paul
More informationLEVEL 6 UNIT 17 - CONVEYANCING SUGGESTED ANSWERS JUNE 2011
LEVEL 6 UNIT 17 - CONVEYANCING SUGGESTED ANSWERS JUNE 2011 Nte t Candidates and Tutrs: The purpse f the suggested answers is t prvide students and tutrs with guidance as t the key pints students shuld
More informationRESIDENTIAL BUILDING PERMIT REQUIREMENTS
CITY OF BLANCHARD 122 N. MAIN BLANCHARD, OKLAHOMA 73010 (405) 485-9392 RESIDENTIAL BUILDING PERMIT REQUIREMENTS Building permits are required fr all prperty imprvements including additins t existing structures.
More informationPRE-DESIGN STUDY 2401 COLE PLACE. Mixed Use Development. 10 Attached Residential Units Parking Garage. and Retail Space
PRE-DESIGN STUDY 2401 COLE PLACE Mixed Use Develpment 10 Attached Residential Units Parking Garage and Retail Space PROJECT DATA: Prject Descriptin: Prject Address: Mixed Use Develpment (Cmmercial/Residential)
More informationFACT SHEET # 32 EVICTION. Introduction
FACT SHEET Andrew M. Cum, Gvernr A PUBLICATION OF NEW YORK STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL OFFICE OF RENT ADMINISTRATION # 32 EVICTION Intrductin In New Yrk State, an evictin f a tenant
More informationSubdivisions Made Easy. Subd ivisions. Checklist. By Dyrnphna Boholt
Subdivisins Made Easy Subd ivisins Checklist By Dyrnphna Bhlt Subdivisins Made Easy WHA T TO LOOK FOR? Research Cnduct nline searches t determine yur areas f interest Obtain maps and zning infrmatin frm
More informationCUBA CITY HOUSING AND WORKFORCE STUDY APRIL 2019
CUBA CITY HOUSING AND WORKFORCE STUDY APRIL 2019 STAFF Try Maggied Executive Directr Michelle Cahill Data Analysis Intern Jaclyn Essandh GIS Specialist Steve Genway Ecnmic Develpment Specialist Matthew
More informationWorkshop Session Stress-Free Securitisation
Wrkshp Sessin Stress-Free Securitisatin CHC s Resurces Cnference 2014-10 th July 2014 Metrple Htel, Llandrindd Wells, Pwys Presented by Sharn Kirkham Partner and Head f Securitisatin THE DEVONSHIRES SECURITISATION
More informationHow to Make Auctions of Public Land
Hw t Make Auctins f Public Land Successful? Olga Kaganva, PhD, CRE, FRICS The Urban Institute kaganva@urban.rg THE WORLD BANK ANNUAL BANK CONFERENCE ON LAND POLICY AND ADMINISTRATION Washingtn, DC April
More informationLegal Wing - Federation of Karnataka Chambers of Commerce and Industry (FKCCI), Bengaluru 15 th September, 2016 Article 99
Legal Wing - Federatin f Karnataka Chambers f Cmmerce and Industry (FKCCI), Bengaluru 15 th September, 2016 Article 99 Dr. Gubbi, Cunselr & Advcate: Imprtant Views & Curt Decisins fr Members Attentin Dear
More informationMarch 17, 2015 RICHLAND COUNTY RIGHT OF WAY POLICY
March 17, 2015 RICHLAND COUNTY RIGHT OF WAY POLICY Dates f Adptin and Amendment Actins RICHLAND COUNTY RIGHT OF WAY POLICY Page 1 f 24 Adpted by Richland Cunty Cuncil March 17, 2015 Page 2 f 24 INTRODUCTION
More informationPRE-DESIGN STUDY 6/26/ COLE PLACE ARSHIA ARCHITECTS 550 N LARCHMONT BLVD #100 LOS ANGELES, CA
PRE-DESIGN STUDY 6/26/17 2401 COLE PLACE ARSHIA ARCHITECTS 550 N LARCHMONT BLVD #100 LOS ANGELES, CA 90002 310.786.7876. OFFICE@ARSHIA.NET Arshia Architects, ltd hereby prvides, withut any representatin
More informationURBAN ARTS SPACE 50 W TOWN ST., SUITE 130, COLUMBUS, OH 43215
OSU Urban Arts Space Rental Summary: WEB uas.su.edu The rental guidelines in this dcument are plicies specific t the OSU Urban Arts Space (heren the Space ) laid ut fr the persn(s) r rganizatin (heren
More informationMAP REFERENCE HANDBOOK
MAP REFERENCE HANDBK DOWNTOWN STUDY AREA CITY OF ST. JOSEPH, MISSOURI March, ACKNOWLEDGMENTS DOWNTOWN REVITALIZATION AND ECONOMIC ASSISTANCE FOR PLANNING CONSULTANT Dwntwn Revitalizatin and Ecnmic Assistance
More information404 South M Street. 2 Units at 404 South M Street, Lake Worth FL, Martin Goldstein Russell Goldstein
404 Suth M Street 2 Units at 404 Suth M Street, Lake Wrth FL, 33460 404 Suth M Street Apts Overview Mere blcks frm beautiful dwntwn Lake Wrth and basting fully updated interirs, 404 Suth M Street is a
More informationRoom Selection FAQ s
2018 2019 Rm Selectin FAQ s What are the imprtant dates t knw? Residency Requirement: As a fur year residential liberal arts cllege, all students are required t live n campus. The release prcess t live
More informationPlenary three: How to calculate and apportion service charges effectively
Leasehlder and Tenant Service Charges Cnference Plenary three: Hw t calculate and apprtin service charges effectively Speaker: Chair: David Hunter Partner, Beevers and Struthers Steve Michaux Grup Directr
More information48,72;9,3$1$0(5,&$1$5&+,7(&785(%,(11$/( %$4 ³)((//$7,1$0(5,&$1$5&+,7(&785( WR1RYHPEHURI
48,72;9,3$1$0(5,&$1$5&+,7(&785(%,(11$/( 35(6(17$7,21 %$4 ³)((//$7,1$0(5,&$1$5&+,7(&785( WR1RYHPEHURI Thirty years ag, in 1978, the &ROHJLR GH $UTXLWHFWRV GHO (FXDGRU, frm Pichincha prvince, instituted
More informationMembership Fees 2018 Broker
Membership Fees 2018 Brker Annual membership dues Includes Lcal, Flrida Realtrs, Natinal Assciatin f Realtrs (Annual dues are pr-rated n a mnthly basis. This applicatin is t be used by NEW Members f this
More informationFACT SHEET Residential, Business, and Wind & Solar Resource Leasing on Indian Land Final Rule
FACT SHEET Residential, Business, and Wind & Slar Resurce Leasing n Indian Land Final Rule The Bureau f Indian Affairs (BIA) has finalized revisins t 25 CFR 162, Leases and Permits, t replace the nn-agricultural
More information1309 N J St Apartments
1309 N J St Apartments 2 Units at 1309 Nrth J St, Lake Wrth FL, 33460 1309 Nrth J Street Apts Overview 1309 Nrth J Street is nestled in a quiet residential Alcve f East Lake Wrth, near Flrida s intracastal
More information1309 N J St Apartments
1309 N J St Apartments 2 Units at 1309 Nrth J St, Lake Wrth FL, 33460 1309 Nrth J Street Apts Overview 1309 Nrth J Street is nestled in a quiet residential Alcve f East Lake Wrth, near Flrida s intracastal
More informationDowntown J Street Apartments
Dwntwn J Street Apartments 501 N J Street, Lake Wrth FL 33460 Martin Gldstein Russell Gldstein The-Gldstein-Grup.cm Dwntwn J Street Apts Overview Cmprising 5 units mere blcks frm Lake Wrth s culture-rich
More informationTO LET. Town Centre Retail Premises. Shop Unit 10, Manchester Chambers, Oldham OL1 1LF.
TO LET Twn Centre Retail Premises Shp Unit 10, Manchester Chambers, Oldham OL1 1LF Lcated in a Twn Centre psitin Adjacent t Spindles Shpping Centre Cvered arcade walk way t frnt Clse t the Central Bus
More informationINSPECTION SERVICE AGREEMENT WITH RESPECT TO A CHIEFLY RESIDENTIAL IMMOVABLE SAMPLE
1. PARTIES Page 1 f 4 ISA-1.6 INSPECTION SERVICE AGREEMENT WITH RESPECT TO A CHIEFLY RESIDENTIAL IMMOVABLE BETWEEN: Represented by: (Hereinafter referred t as THE INSPECTOR) Member N. Fr the exclusive
More informationLessor Presentation & Disclosure Requirements
Lessr Presentatin & Disclsure Requirements The public entity 1 adptin deadline fr the new guidance in Accunting Standards Update (ASU) 2016-02, Leases (Tpic 842), is drawing clser. This is the first majr
More informationTown of Bargersville Application Kit Encroachment Request
Twn f Bargersville Applicatin Kit Encrachment Request APPLICATION A cmplete applicatin and all required attachments and frms are t be submitted by the date shwn n the Strm Water Bard Meeting Schedule.
More informationVideo Course Evaluation Form. Atty ID number for Pennsylvania: Name of Course You Just Watched
Garden State CLE 21 Winthrp Rad Lawrenceville, New Jersey 08648 (609) 895-0046 fax- 609-895-1899 Atty2starz@al.cm Vide Curse Evaluatin Frm Attrney Name Atty ID number fr Pennsylvania: Name f Curse Yu Just
More informationSAMPLE SELLER PROPERTY QUESTIONNAIRE ADDENDUM
SELLER PROPERTY QUESTIONNAIRE ADDENDUM This frm was created by the Greater San Dieg Assciatin f REALTORS and is intended fr use primarily in the San Dieg Cunty area. This frm is nt cvered by the C.A.R.
More informationProperty Management Owners Handbook
Prperty Management Owners Handbk This handbk is designed t help familiarize yu with ur cmpany's administrative prcesses. It is ur sincere belief we can better serve yu if yu have all the infrmatin yu need
More information1. Lowe s Home Centers, Inc. v. Washington Cty. Bd. of Revision, 2016-Ohio-372 (February 4, 2016)
Abbreviatins: P/O = Prperty Owner BOE = Bard f Educatin BOR = Bard f Revisin BTA = Bard f Tax Appeals CAV = Cmplaint Against Valuatin TY = Tax Year 1. Lwe s Hme Centers, Inc. v. Washingtn Cty. Bd. f Revisin,
More informationC.C. MCCRAY CITY AUDITORIUM CITY OF WAYCROSS FACILITY
Cntract # C.C. McCray City Auditrium Lease Agreement Date: Ware Cunty, Gergia. This agreement cnfirms the fllwing arrangements between the Mayr and City Cmmissin f the City f Waycrss: C.C. McCray City
More informationUnderwriting Guidelines (USDA Loans)
OVERVIEW Purpse The fllwing dcument describes the respnsibilities and requirements f the Carringtn Mrtgage Services, LLC (CMS) USDA Certified Underwriter when reviewing and underwriting United States Department
More informationUnderwriting Guidelines (USDA Loans)
DOCUMENT OVERVIEW Purpse The fllwing dcument describes the respnsibilities and requirements f the Carringtn Mrtgage Services, LLC (CMS) USDA Certified Underwriter when reviewing and underwriting United
More informationCOUNCIL STAFF REPORT. City Council Members
COUNCIL STAFF REPORT CITY COUNCIL f SALT LAKE CITY TO: City Cuncil Members FROM: Nick Tarbet Plicy Analyst DATE: September 11, 2018 Item Schedule: 1 st Briefing: April 10, Sept 11 2 nd Briefing: May 1,
More informationSingle Drawer Accountability (SDA) (NON POS) R2 and R4 Hour Offices Conversion Guide Instructions
Single Drawer Accuntability (SDA) (NON POS) R2 and R4 Hur Offices Cnversin Guide Instructins The USPS POStPlan requires Administrative Pst Offices with Remtely Managed Pst Offices (RMPO) pen 2 and 4 hurs
More informationScreening of Residential Land: Questions and Answers
Screening f Residential Land: Questins and Answers Wh des the plicy apply t? 1. Wh des the plicy apply t? The plicy applies t all verseas persns, with sme exceptins. Specifically: New Zealand citizens
More informationTO LET. Town Centre Offices Flexible Terms. First & Second Floor Offices, Manchester Chambers, Oldham OL1 1LF.
TO LET Twn Centre Offices Flexible Terms First & Secnd Flr Offices, Manchester Chambers, Oldham OL1 1LF Twn Centre lcatin Offices available n tw flr levels Available either as a whle r in part Clse t the
More informationCITY OF LOS ANGELES CALIFORNIA
MERCEDES M. MARQUEZ GENERAL MANAGER PUBLIC COUNTERS 3550 WILSHIRE BOULEVARD 15'"FLOOR Ls ANGELES, CA 90010 6640 VAN NUYS BOULEVARD VAN NUYS, CA 91405 3415 SUTH SEPULVEDA BOULEVARD SUITE 150 Ls ANGELES,
More informationArchitects in South Australia a view from the census
Assciatin f Cnsulting Architects The Business f Architecture Architects in Suth Australia a view frm the census Prepared by Gill Matthewsn an ACA resurce ACA SA PO Bx 354 Unley Adelaide, SA 561 T +61 13
More informationRental Assistance Demonstration Closing Overview & Checklist: Project Based Voucher (PBV) Conversions
In the fllwing fur sectins, this dcument prvides an verview f the RAD clsing prcess and instructins n the dcument submissin requirements fr PBV cnversins: 1) General verview f the clsing prcess; 2) Quick
More informationCity of Richmond Rent Control and Just Cause for Eviction. Fact Sheet
Page 1 City f Richmnd Rent Cntrl and Just Cause fr Evictin Fact Sheet As f: Octber 15, 2015 NOTE: On September 3, 2015, prpnents f a referendum n the Rent Cntrl and Just Cause fr Evictin rdinance timely
More informationGeneral Instructions. Commercial Property Inspections. Ruth Johnson - Training
General Instructins Cmmercial Prperty Inspectins Ruth Jhnsn - Training 17 Cntents General Instructins Cvius Cmmercial Prperty Inspectins... 3 Intrductin:... 3 Inspectin Scheduling Prtcl:... 3 Overview
More informationRegistrar of Real Property (RoRP) Client Handbook
Registrar f Real Prperty (RRP) Client Handbk Prperty Services 2015 1 Legal Disclaimer 3 The Registrar f Real Prperty (RORP) 3 Registry Services 3 General Guidelines 4 Freehld Transfer (Sales and Purchase
More informationGOLDEN ISLES ASSOCIATION OF REALTORS 2019 CIRCLE OF EXCELLENCE APPLICATION FORM
LAST NAME FIRST GOLDEN ISLES ASSOCIATION OF REALTORS 2019 CIRCLE OF EXCELLENCE APPLICATION FORM TO: ADMISSION COMMITTEE-CIRCLE OF EXCELLENCE I hereby make applicatin fr membership t the Circle f Excellence
More informationBrought to you by your local Marion REALTORS. I will be GRRREAT & show pride in the Marion Board of REALTORS! Marion Board of Realtors
BEYONDthe February 1, 2018 sale September 1, 2017 Brught t yu by yur lcal Marin REALTORS www.marinhibardfrealtrs.cm Vlume 4 Number 2 The Missin f the Marin Bard f REALTORS is t Organize, Educate and Supprt
More informationAPB Mission Statement:
APB Missin Statement: T frever preserve the beautiful farmland and prductive sils f Lancaster Cunty and its rich agricultural heritage; and t create a healthy envirnment fr the lng-term sustainability
More information