Alabama Administrative Code

(a) Property held in temporary custody for a definite term by the Commission shall be considered subject to acquisition or deaccession if, at the end of the specified period of temporary custody, no assertion of title has been made, and further the Commission has given notice pur…

(a) When the Commission seeks to acquire clear title either to abandoned property, property on loan, or property held in temporary custody, the Commission shall mail notice of this intent by certified mail, return receipt requested, to the person listed as owner in the Commission…

36CFR Part 60 is adopted by reference as the rule for nominating properties to the National Register of Historic Places. Copies of 36CFR Part 60 which was formulated by the National Park Service and is published in the Federal Register can be obtained from the Alabama Historical …

National Register of Historic Places nomination forms and instruction sheets can be obtained from the Alabama Historical Commission at no cost. The nomination form requires information on name of property, location, classification, ownership, physical description, significance, a…

The Purpose of Act 2013-241 of the Alabama legislature and its amendments and successor legislation is to provide a tax credit to Alabama taxpayers for the rehabilitation of historic and certain non-historic buildings in Alabama. This rule shall become effective December 20, 2013…

(a) Act. Act 2013-241 of the Alabama legislature and its amendments and successor legislation. (b) Aggregate Tax Credit Allocation Amount. The cumulative limit on tax credit allocations as set forth in the Act per calendar year. As of October 1, 2013, the aggregate amount shall b…

(1) A tax credit of twenty-five percent (25%) of qualified rehabilitation expenditures is available against any state tax due that is specified in the Act for the Certified Rehabilitation of Certified Historic Structures and Certified Historic Residential Structures. This credit …

Before beginning any substantial rehabilitation work on a Qualified Structure, the Applicant shall submit an Application and Rehabilitation Plan to the Commission and an estimate of the qualified rehabilitation expenditures under the Rehabilitation Plan. The Applicant may incur q…

(1) A complete Application, including both Parts A and B, shall be submitted to the Commission for all Projects before commencing rehabilitation and as a requisite for the Commission issuing a Tax Credit Allocation Reservation. Part C of the Application shall be completed at the …

(1) Delivery. Applications for the Program will be accepted beginning on October 1, 2013 and continuously thereafter. Applications should be delivered to the Commission. (2) Project Review Priority. Applications for Tax Credit Allocation Reservations are placed on a Reservation P…

(1) Once the Commission has determined that Parts A and B of the Application are complete, the Commission will issue a Tax Credit Allocation Reservation in the amount based on the estimated qualified rehabilitation expenditures provided by the Applicant on the Part B of the Appli…

A Tax Credit Certificate may only be issued by the Commission once its staff has reviewed Part C and determined that the substantial rehabilitation follows the Standards and has been completed in accordance with the Rehabilitation Plan approved by the Commission. In addition, a T…

(1) Applicants shall commence their plan of work and shall have spent no less than twenty percent (20%) of the estimated cost of qualified rehabilitation expenditures within eighteen (18) months of the date of the issuance of the letter from the Commission granting the Tax Credit…

(1) The Alabama Department of Revenue (Department) shall grant a tax credit against any state tax due which is specified in the Act to an Owner holding a Tax Credit Certificate issued by the Commission, or its partners, members, or multiple owners as set forth in the portion of t…

Applicants or their duly authorized representatives may appeal any official decisions made by the Commission. This includes all reservations, approvals, and denials, made by the Commission with regard to an Application and Rehabilitation Plan submitted under these regulations. Ap…

(1) In the year in which the Certified Rehabilitation is placed into service, the Commission shall provide notice of the Certified Rehabilitation to the taxing authority responsible for the assessment of ad valorem taxes, along with a copy of the appraisal provided by the Owner. …

The Program shall expire on May 15, 2016. Projects that have received a Tax Credit Allocation Reservation on or before that date will still be eligible to receive tax credits as long as the Project meets all other requirements of the Program. Notes Ala. Admin. Code r. 460-X-23-.1…

Fees and other charges that are not found elsewhere in the agency's rules. Notes Ala. Admin. Code r. 460-X-24-.01 New Rule: Filed December 13, 2013; effective January 17, 2014. Author: John Powell, Mark Driscoll Statutory Authority: Code of Ala. 1975, § 41-9-249(5) (15).

(1) Properties Operated by the Alabama Historical Commission. The Table of Fees in Appendix A shall be applicable to historic sites, properties and facilities owned and operated by the Alabama Historical Commission and shall be adhered to by The Alabama Historical Commission when…

The Purpose of Act 2017-380, Act 2021-431, and Act 2023-522 of the Alabama legislature is to provide a twenty-five percent (25%) refundable income tax credit against the tax liability of the taxpayer for the rehabilitation of historic buildings. The Rule Amendments arising from A…

(a) Act. Act 2017-380, Act 2021-431, and Act 2023-522 of the Alabama legislature and its amendments and successor legislation. (b) Aggregate Tax Credit Allocation Amount. The cumulative limit on tax credit allocations as set forth in the Act per calendar year. As of January 1, 20…

(1) A tax credit of twenty-five percent (25%) of Qualified Rehabilitation Expenditures is available against any state income tax due that is specified in the Act for the Certified Rehabilitation of Certified Historic Structures. This credit is available for income-producing build…

Before beginning any substantial rehabilitation work on a Certified Historic Structure, the Applicant shall submit a Complete Application and Rehabilitation Plan to the Commission and an estimate of the Qualified Rehabilitation Expenditures under the Rehabilitation Plan. The Appl…

(1) A Complete Application, including both Parts A and B and the Application fee, as described below in (2), shall be submitted to the Commission for all Projects before commencing rehabilitation. Complete Applications are required in order for the Commission to recommend Qualify…

(1) Delivery. Applications for the Program will be accepted beginning November 1, 2017, and continuously thereafter through the final Application Period in 2027, provided the $200,000,000 cap for the program has not been reached. Printed and signed Applications must be delivered …

A Committee, as established by the Act, shall review Qualifying Projects, approve credits for projects, and rank projects in the order in which the projects should receive tax credit reservations based on criteria established by the Commission. Notes Ala. Admin. Code r. 460-X-25-…

Members shall consist of the following: Director of the Governor's Office of Minority Affairs, Executive Director of the Alabama Historical Commission, Finance Director, Director of the Alabama Department of Economic and Community Affairs (ADECA), Secretary of Commerce, one Repub…

(1) The Tax Credit Evaluating Committee shall only review qualifying historic rehabilitation tax credit projects recommended by the Commission. When the Commission determines that Applications are Qualifying Projects, the Commission shall recommend a list of Qualifying Projects t…

The Committee shall rank the Qualifying Projects based on the established criteria for each Application Period. Projects shall be ranked in order by their total score. (a) What is the relative value of the proposed project to the community? Relative value is a method of determini…

Any Application disapproved by the Commission, disapproved by the Committee or if the Application cannot receive an allocation due to the $200,000, 000 cap, they shall be removed from the review process. A disapproved Application may be resubmitted, but shall be deemed to be a ne…

The Executive Director of the Alabama Historical Commission shall by October 30, 2017, contact the President Pro Tempore of the Senate and the Speaker of the House of Representatives for the names of their appointees to the Historic Tax Credit Evaluating Committee. (1) The Commis…

The Alabama Historical Commission shall be custodian of the records of the Committee. Notes Ala. Admin. Code r. 460-X-25-.13 Adopted by Alabama Administrative Monthly Volume XXXV, Issue No. 11, August 31, 2017, eff. 9/24/2017. Amended by Alabama Administrative Monthly Volume XL, …

(1) Committee Ranking List of Qualifying Projects. Once the Historic Tax Credit Evaluating Committee reviews Qualifying Projects, approves credits for Projects, and ranks Projects in the order in which Projects should receive tax credit reservations based on established criteria,…

(1) Applicants shall commence their plan of work and shall have spent no less than twenty percent (20%) of the estimated cost of rehabilitation within eighteen (18) months of the date of issuance of written notice of a Tax Credit Allocation Reservation ("anniversary"). Within 36 …

(1) The entire tax credit may be claimed by the taxpayer for the taxable year in which the Certified Rehabilitation is placed in service or in the year in which the Commission reserves an allocation for the project. Where the taxes owed by the taxpayer are less than the tax credi…

Applicants or their duly authorized representatives may appeal any state official decisions related to this Program in accordance with the Alabama Administrative Procedure Act contained in Chapter 22 of Title 41. This includes all reservations, approvals, and denials, made by the…

(1) In the year in which the Certified Rehabilitation is placed into service for any Certified Historic Structure for which a tax credit has been issued, the Commission shall provide notice of the Certified Rehabilitation to the taxing authority responsible for the assessment of …

The Program shall expire on December 31, 2027. Projects that have received a Tax Credit Allocation Reservation on or before that date will still be eligible to receive tax credits as long as the Project meets all other requirements of the Program. Notes Ala. Admin. Code r. 460-X-…

The Alabama Register of Landmarks and Heritage is Alabama's official list of places of historic, architectural, archaeological, and/or cultural significance. Buildings, structures, sites, object, and districts can be listed in the Alabama Register. The Alabama Historical Commissi…

(1) The Alabama Historical Commission developed the following criteria to guide applicants in preparing nominations to the Alabama Register of Landmarks and Heritage. Landmarks from Alabama's history, architecture, archaeology and culture are eligible and may be buildings, struct…

Alabama Register listing is a strictly honorary designation. It encourages but does not require preservation of the property. Listing in the Alabama Register does not: a. prevent an owner from renovating or demolishing buildings; b. require an owner to restore or renovate the pro…

Alabama Historical Commission staff will provide guidance on the process to nominate a property to the Alabama Register at no charge. Preliminary information about a property may be required by the Commission before it can be nominated. An applicant is required to submit informat…

36CFR Part 67 is adopted by reference as the rule for processing tax act certification projects. 36CFR Part 67 which was formulated by the United States Department of the Interior and is published in the Federal Register is available at no cost from the Alabama Historical Commiss…

Historic Preservation Certification application forms with instructions, the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings, and a U.S. Department of the Interior pamphlet entitled "Review of Rehabilitation Work" are …

36 CFR Part 800, Executive Order 11593, and the National Historic Preservation Act of 1966, as amended, are adopted by reference as the rules for environmental review projects. Copies of these documents are available at no cost from the Alabama Historical Commission. 36CFR Part 8…

The Historic Preservation Fund Grants Management Manual as promulgated by the United States Department of the Interior is adopted by reference as the guideline for making acquisition and development, and survey and planning grants from the Historic Preservation Fund as are specia…

Both acquisition and development grant application forms and survey and planning grant application forms are available from the Alabama Historical Commission at no charge. Acquisition and development grants are for acquisition, protection, stabilization, preservation, rehabilitat…

Historic Preservation Funds grant monies received from the United States Department of the Interior will be allocated to applicants based on points earned on criteria written for each fiscal year to insure the achievement of the Alabama Historical Commission's goals and objective…

Grant funds are made available from the Alabama Historical Commission. (a) Eligible Applicants - The Alabama Historical Commission accepts grant applications from nonprofit organizations, local governments, educational institutions and others. (b) Grant programs are announced as …

Grant application forms are available from the Alabama Historical Commission at no charge. Forms require information about the applicant, funding, nature of the project, and project personnel. Notes Ala. Admin. Code r. 460-X-7-.02 New Rule: Filed September 22, 2011; effective Oct…