Administrative Code

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Virginia Administrative Code
Title 17. Libraries and Cultural Resources
Agency 10. Department of Historic Resources
Chapter 30. Historic Rehabilitation Tax Credit
1/19/2020

17VAC10-30-160. Coordination with the Federal Certified Historic Rehabilitation Program.

A. Certifications of properties and rehabilitation projects by the National Park Service, U.S. Department of the Interior, under 36 CFR Part 67, are not equivalent to certification of properties and rehabilitation projects by the Virginia Department of Historic Resources under § 58.1-339.2 of the Code of Virginia, except as provided in subsection B of this section. Taxpayers are cautioned that deadlines and requirements for certifications under these state regulations may differ from deadlines and requirements for certifications under the federal program.

B. Certifications of historic significance of properties (Part 1, Historic Preservation Certification Application) by the National Park Service, U.S. Department of the Interior, dated after January 1, 1995, shall be accepted as equivalent of certification of historic significance by the Virginia Department of Historic Resources under the provisions of 17VAC10-30-20.

C. Approval under one program does not necessarily mean the project will be approved by the other.

Statutory Authority

§§ 10.1-2202 and 58.1-339.2 of the Code of Virginia.

Historical Notes

Derived from Volume 22, Issue 13, eff. April 5, 2006; amended, Virginia Register Volume 32, Issue 10, eff. February 10, 2016.

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