in the National Register honors a historic place by recognizing
its importance to its community, State or the Nation. Under
Federal law, owners of private property listed in the National
Register are free to maintain, manage, or dispose of their property
as they choose provided that there is no Federal involvement.
Owners have no obligation to
open their properties to the public, to restore them or even
to maintain them, if they choose not to do so.
and communities have enacted preservation laws or ordinances
that apply to National Register listed properties. To find
out about historic preservation laws that may apply to your
historic property, follow these links for the address and
phone number of your State
Historic Preservation Office, Tribal
Preservation Office, or Federal
to honorific recognition, listing in the National Register
results in the following for historic properties:
Section 106 of the National Historic
Preservation Act of 1966 requires that Federal agencies allow
the Advisory Council on Historic Preservation an opportunity
to comment on all projects affecting historic properties either
listed in or determined eligible for listing in the National
Register. The Advisory Council
oversees and ensures the consideration of historic properties
in the Federal planning process.
- Consideration in planning
for Federal, federally licensed, and federally assisted
Owners of properties listed in
the National Register may be eligible for a 20% investment tax
credit for the certified rehabilitation of income-producing
certified historic structures such as commercial, industrial,
or rental residential buildings. This credit can be combined
with a straight-line depreciation period of 27.5 years for residential
property and 31.5 years for nonresidential property for the
depreciable basis of the rehabilitated building reduced by the
amount of the tax credit claimed. Federal tax deductions are
also available for charitable contributions for conservation
purposes of partial interests in historically important land
areas or structures.
- Consideration of historic
values in the decision to issue a surface mining permit
where coal is located in accordance with the Surface Mining
Control Act of 1977; and
- Qualification for Federal
grants for historic preservation, when funds are available.
For more information on Federal
grants for historic preservation and the Federal tax incentive
program, visit the NPS Heritage
Preservation Services page.