Funding for Historic Preservation - Funding Chart

Funding Sources for Historic Preservation in Western New York

	HOME- OWNERS	DEVELOPERS	CITIES, TOWNS, VILLAGES	NON- PROFITS	RELIGIOUS
Professional Services and Consultant Fees (Design studies, historic structure reports, archeology, planning, etc.)	Johanna Favrot Fund (National Historic Landmarks only) Cynthia Woods Mitchell Fund for Historic Interiors (National Historic Landmarks only)	Johanna Favrot Fund (National Historic Landmarks only) Cynthia Woods Mitchell Fund for Historic Interiors (National Historic Landmarks only)	NYSCA Architecture, Planning and Design Program National Trust Preservation Funds Transportation Enhancement Act for the 21st Century (TEA-21) Johanna Favrot Fund Cynthia Woods Mitchell Fund for Historic Interiors Preserve New York John E. Streb Preservation Services Fund for New York New York State Quality Communities Program Funding from the Community Foundation	NYSCA Architecture, Planning and Design Program National Trust Preservation Funds Transportation Enhancement Act for the 21st Century (TEA-21) Johanna Favrot Fund Cynthia Woods Mitchell Fund for Historic Interiors Preserve New York John E. Streb Preservation Services Fund for New York Funding from the Community Foundation New York State Main Street Program	Sacred Sites Fund Funding from the Community Foundation
Bricks and Mortar	City Tax Exemption (properties in the City of Rochester only) New York State Barn Tax Credit Program Rehab Rochester (properties in the City of Rochester only) U.S. Department of Housing and Urban Development's 203(k) Rehab Program New York State Rehabilitation Tax Credit for Homeowners	20% Federal Income Tax Credit for rehabilitation of income-producing NR properties 10% Federal Income Tax Credit for rehabilitation of income-producing, non-NR properties built before 1936	Environmental Protection Fund Transportation Enhancement Act for the 21st Century (TEA-21) Certified Local Government Program Funding from the Community Foundation	Environmental Protection Fund Transportation Enhancements Funding from the Community Foundation	Sacred Sites Fund Robert W. Wilson Sacred Sites Challenge Grant Environmental Protection Fund (Note: The rules for this grant source are slightly different for religious buildings than for other property types; contact program staff for details.) Funding from the Community Foundation
Education (Training, communication, etc.)	Johanna Favrot Fund (National Historic Landmarks only) Cynthia Woods Mitchell Fund for Historic Interiors (National Historic Landmarks only)	Johanna Favrot Fund (National Historic Landmarks only) Cynthia Woods Mitchell Fund for Historic Interiors (National Historic Landmarks only)	National Trust Preservation Funds Johanna Favrot Fund Cynthia Woods Mitchell Fund for Historic Interiors Certified Local Government Program Funding from the Community Foundation	National Trust Preservation Funds Johanna Favrot Fund Cynthia Woods Mitchell Fund for Historic Interiors Funding from the Community Foundation

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The Certified Local Government program, administered by the New York State Office of Parks, Recreation and Historic Preservation, supports local preservation activities and establishes a link between municipalities and state and national preservation programs. To become a CLG, the municipality must enact local preservation legislation, establish a qualified citizen body to administer the law, and enter into a formal partnership with the State Historic Preservation Office. Once enrolled in the program, the community is eligible to apply for special funding set aside just for CLG communities. While most CLG grants are used for planning and public education projects, the repair/restoration of properties listed on the National Register of Historic Places is an eligible activity. Grant awards have ranged from $1,000 to $28,000. Contact: OPRHP at (518) 237-8643, or http://www.nysparks.com/shpo/certified-local-governments/

City of Rochester tax exemption for renovating landmark properties: City law exempts from taxation—for a period of five years--any increase in a property’s assessed value “attributable to the alteration or rehabilitation.” After the first five years, the exemption is gradually decreased, reaching zero in year ten. To qualify, the property must be one of the city’s 65+ designated landmarks, or a property that contributes to the character of one of the city’s eight preservation districts. The renovations must be for the purpose of preserving the property, so additions are not eligible. Changes must be appropriate to the historic context, so all work must be approved by the city’s Preservation Board before construction begins. The law is not limited to exterior alterations, nor does the law limit the use of the qualifying property. Contact: City of Rochester Tax Assessor at 428-6983.

The Environmental Protection Fund (EPF) was established by the Environmental Protection Act of 1993 and provides a funding mechanism "to protect the environment" through a variety of grant programs including park, recreation and historic preservation. The historic preservation grant program provides matching grants that may be used to improve, protect, preserve, rehabilitate or restore properties listed on the National or State Registers of Historic Places. Funds are available to municipalities or not-for-profits with an ownership interest. Applications are received once a year. Projects are selected based on a competitive rating system. The Commissioner of Parks may set program priorities for funding each year. Contact: (585) 493-3613 (Orleans, Monroe, Genesee, Wyoming and Livingston Counties) or (607) 387-7041 (Cayuga, Chemung, Ontario, Schuyler, Seneca, Steuben, Tioga, Tompkins, Wayne and Yates Counties) or http://www.nysparks.com/grants/historic-preservation/default.aspx

The Johanna Favrot Fund for Historic Preservation provides matching grants to nonprofit organizations and public agencies grants for projects that contribute to preservation or recapture an authentic sense of place. Funds may be used for professional services, conferences, workshops and education programs. Individuals and for-profit businesses may apply only if the project for which funding is requested involves a National Historic Landmark. Each year, grants ranging from $2,500 to $10,000 and totaling approximately $50,000 are awarded. Contact: Northeast Office, National Trust, (617) 523-0885, or http://www.nationaltrust.org/funding/nonprofit.html#funds

The Community Foundation administers two funds pertaining to historic preservation: the Lloyd E. Klos Fund and the Elizabeth Gibson Holahan Fund for Historic Preservation. Nonprofit 501(c) (3) organizations or government entities in Genesee, Livingston, Monroe, Ontario, Orleans, and Wayne counties may apply for these funds, which typically award between $10,000 and $20,000 for projects that "focus on preservation, education, and/or information efforts on unique historical assets of Rochester and the region." The Community Foundation's website provides more information on the criteria and application process.

The Cynthia Woods Mitchell Fund for Historic Interiors provides matching grants to nonprofit organizations and public agencies to assist in the preservation, restoration, and interpretation of historic interiors. Funds may be used for professional expertise, communications materials, and education programs. Individuals and for-profit businesses may apply only if the project for which funding is requested involves a National Historic Landmark. Contact: Northeast Office, National Trust, (617) 523-0885, or http://www.nationaltrust.org/funding/nonprofit.html#funds

As a part of its support for quality design throughout New York State, NYSCA's Architecture, Planning and Design program provides funding for a variety of preservation activities, including design services and building condition studies. Applicants must be NFP corporations or municipalities. Although there is no match requirement, most applications include some local match. Grant awards range from a few hundred dollars to $10,000. The application deadline is March 1 of each year. Send applications to: 915 Broadway, New York, New York 10010. Contact: 212-741-7013, or http://www.nysca.org/public/guidelines/architecture/index.htm

The New York State Barn Tax Credit Program was created in 2000 to help preserve historic barns and protect agricultural landscapes throughout New York. In order to qualify for an income tax credit equal to 25% of the cost of rehabilitating historic barns the following rules apply: * it must be a barn (defined as being built to house farm equipment, livestock or agricultural products). Buildings built for or converted to residential use are not eligible. * the barn must meet the tax definition of income-producing (farming, rental, office, commercial). * it must have been built or placed in agricultural service before 1936. Please note that Register-listed barns built after 1936 do not qualify for the New York State Historic Barns Tax Credit, even though they are officially designated as historic. * the rehabilitation cannot "materially alter the historic appearance" of the barn. That is it cannot change or destroy the important characteristics that make the building identifiable as a historic barn.
For more information: http://www.nysparks.com/shpo/technical-assistance/historic-barns/default.aspx

The National Trust Preservation Funds (formerly Preservation Services Funds) provide two types of assistance to nonprofit organizations and public agencies: matching grants for preservation planning and education efforts and intervention funds for preservation emergencies. The matching grants are awarded annually in three competitive grant rounds and may be used to obtain professional expertise in such areas as architecture, archeology, engineering, preservation planning, land-use planning, fund raising, organizational development, and law, as well as preservation activities to educate the public. Intervention funds are awarded to non-profit organizations or public agencies in emergency situations such as fires or natural disasters or to help pay for expert testimony in court. In some instances, consultants are paid directly for their services. Each year more than 200 Preservation Fund grants totaling more than $650,000 are awarded. Grants range from $500 to $5,000. Contact: Northeast Office, National Trust, (617) 523-0885, or http://www.nationaltrust.org/funding/nonprofit.html#funds

The Preserve New York Grant Program provides support for three types of projects: cultural resource surveys, historic structure reports, and historic landscape reports. An applicant must be a not-for-profit group with tax-exempt status or a unit of local government. Religious institutions are not eligible to apply. The program generally provides only partial support on a competitive basis. Grants are likely to range between $3,000 and $15,000. Contact: Tania Werbizky, 607-272-6510, or http://www.preservenys.org/funding.htm

The City of Rochester's Rehab Rochester program offers grants and low interest loans to assist current homeowners in the City of Rochester in fixing up their houses. Income requirements apply; the system is administered via a lottery system. Contact: City Hall, 428-6827.

The Sacred Sites Fund has awarded over $3 million in matching grants to implement work, making a tangible difference to hundreds of landmark-quality religious properties. Sacred Sites matching grants can help all denominations with repairs to deteriorated roofs, stained glass windows, and masonry, among other projects. The maximum award is $10,000. Contact: Ann-Isabel Friedman at (212) 995-5260 or see the Sacred Sites program website.

The John E. Streb Preservation Services Fund for New York was established by the National Trust using a bequest of John E. Streb of Rochester, N.Y. These grants provide assistance for consultant services, feasibility studies and education. The applicant must be a not-for-profit corporation or municipality; the average grant award is $1,000 to $1,500. Application deadlines are February 1 and October 1. Contact: Northeast Office, National Trust, (617) 523-0885.

The New York State Environmental Protection Fund's Quality Communities Program funds projects relating to the strengthening of communities in New York state. Applicants must be municipalities or, in certain cases, nonprofit organizations partnering with municipalities. Some of the activities the program will fund are relevant to historic preservation, including community center revitalization, open space protection, and comprehensive land-use planning. For more information and an application form, see the Request for Applications.

The IRS administers a 10% tax credit for rehabilitating non-historic, non-residential commercial buildings built before 1936 (a 50-year old building at the time of the Tax Reform Act of 1986). Because the credit is for non-residential buildings, rental housing does not qualify. Unlike with the 20% credit, there are few requirements for the rehabilitation work to qualify for the 10% credit. Because the building cannot be historic to qualify (i.e. it cannot be listed in the National Register or contribute to the character of a National Register district), no rehabilitation standards need be met. The only physical requirement is that at least 75% of its internal and external walls must remain. Contact: (518) 237-8643, ext. 3276.

The federal government provides a 20% tax credit for rehabilitating income-producing historic buildings. The credit applies to buildings that are listed in the National Register of Historic Places or that contribute to the historic character of National Register districts. The program is administered jointly by the Internal Revenue Service and the Department of the Interior. Building owners apply for the credit through the SHPO, which handles communications with the Interior Department. Rehabilitation standards set forth by Interior must be strictly followed, to insure that the renovation is consistent with the historic nature of the building. When the SHPO certifies that the standards are met, the owner claims the credit on a tax form submitted to the IRS. A building qualifies for the credit only if it is depreciable, i.e. it must produce income. The building can be commercial, industrial, agricultural, or rental residential, but it cannot be a private residence. Contact: Rick Lord, (518) 237-8643, or http://www.cr.nps.gov/hps/tps/tax/index.htm

Transportation Enhancement Act for the 21st Century (TEA-21) is the successor to the ISTEA program established in 1993. Under this program ten percent of the funds apportioned to New York State for the Surface Transportation Program are made available for special "enhancement" activities. Applications could include historic preservation research, planning, acquisition and developmental projects that are along transportation corridors, are related to surface transport facilities or improve the quality of a highway and its surrounding area. For example: acquisition of conservation easements that are visible from a federally funded highway, preservation of abandoned railroad corridors and transportation-related archeological research and planning. Eligible applicants include municipalities, New York State and NFP corporations. Please note, NFP applications must be co-sponsored by a municipality or the state. Applicants must provide at least 20 % non-federal matching share of the total project cost. Contact: Rochester office of the New York State Department of Transportation at 272-3300, or ttp://www.dot.state.ny.us/progs/tea21/guide/tep_toc.html

For large-scale religious building restoration projects, the Robert W. Wilson Sacred Sites Challenge offers matching grants of $25,000 to $50,000. Priority will be given to significant restoration of steeples, roofs and related drainage systems, and exterior masonry walls. Consultants' fees and planning documents will not be funded. Contact: Ann-Isabel Friedman at (212) 995-5260, or see the Sacred Sites program website.

The New York Main Street Grant Program provides funds to business improvement districts and other not-for-profit organizations that are committed to revitalizing historic downtowns, mixed-use neighborhood commercial districts, and village centers; it funds building renovations, façade and streetscape improvements and, in limited cases, capital funding for projects intended to anchor downtown districts. The program also provides technical assistance and other resources to support community revitalization efforts. Contact: New York Main Street or 1-866-275-3427.

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