Preservation Portland
The short answer is YES.
Landmarks has been discussing how Historic Preservation and Affordable Housing fit together. Here are 4 resources that we found helpful that we want to share!
2) Directory of Advocacy, Julie Ann Larry, is attending a conference called "Preserving Affordability, Affording Preservation" and you can too!
From the mid 19th century onward the neighborhood on Lafayette and Merrill Streets was home to a number of Portland’s black residents. using US Census records we know that some black residents were native to Maine, but many were from Canada, particularly from Nova Scotia. Others came to Portland from Guadaloupe, Jamaica, Cape Verde, West Indies, Portugal, and other states like North Carolina, Virginia, New York, Wisconsin, and Georgia. Using city directories and US Census records we know that some men worked as seaman, waiters, janitors, stewards, cooks, clerks, hotel porters, house painters, and laborers. While many women in the neighborhood stayed home, others worked as laundresses, seamstresses, housekeepers, and elevator operators.
From the mid 19th century onward the neighborhood on Lafayette and Merrill Streets was home to a number of Portland’s black residents, many of whom worked on Portland’s waterfront or in nearby businesses. While some black residents were native to Maine, many were from Canada, particularly from Nova Scotia. Others came to Portland from Guadaloupe, Jamaica, Cape Verde, West Indies, Portugal, and other states like North Carolina, Virginia, New York, Wisconsin, and Georgia. The men worked as seaman, waiters, janitors, stewards, cooks, clerks, hotel porters, house painters, and laborers. While many women stayed home, others worked as laundresses, seamstresses, housekeepers, and elevator operators.
rofessor Page teaches and writes about the history of cities and architecture. His lecture will draw on his most recent book Why Preservation Matters (Yale University press, 2016), a thought-provoking assessment of the preservation movement that offers a progressive vision for the future of preservation. Anyone interested in how to honor our past while working toward an equitable and sustainable future for our community will gain insight from Professor page’s ideas.
On December 19 & 20, 2017, the House and Senate voted to pass the final version of the Tax Cuts and Jobs Act released by a joint House-Senate conference. It includes the 20% Historic Tax Credit.
The House and Senate Conference Committee reconciled the differences between the two versions of the tax bill. They eliminated the pre-1936 10% non-historic tax credit and included the 20% Historic Tax Credit (HTC) with a provision that it will be claimed over five years. Also, the Conference Committee included additional transition rule language that now clearly covers phased rehabilitations for which the taxpayer may select a 60-month period.
President Trump is expected to sign the bill before the end of the year.
While advocates may be disappointed they could not fully restore the 20% HTC to current law and prevent the elimination of the 10% pre-1936 rehabilitation credit, there is plenty to celebrate! While hundreds of deductions and credits have been reduced or eliminated in tax reform, the HTC is expected to be retained as an incentive to protect and restore historic buildings in Maine and across the country.
Early on Saturday morning, the United States Senate passed its tax reform bill restoring the 20% Historic Tax Credit (HTC) with a provision that it will be claimed over five years. It can currently be claimed in a single year after a project is complete and the longer payout period is anticipated to reduce its value. The credit for pre-1936 10% non-historic “old-buildings” was eliminated.
The House passed a tax reform bill on November 16th eliminating both the 10% pre-1936 non-historic “old building” credit and the 20% HTC.
Tax reform legislation now moves to a House and Senate Conference Committee to reconcile the two versions. While advocates are disappointed the 20% HTC wasn’t fully restored to current law and the 10% pre-1936 rehabilitation credit was eliminated, we are standing our ground, insisting on the Senate provision and that no further erosion in the program take place.
If your live in the 2nd District, have friends in the 2nd District, or have a connection to Rep. Poliquin please contact him and ask that he work with House leadership to accept the Senate’s 20% HTC provision as they reconcile differences in the House and Senate versions of the bill.
Please contact Sen. Collins to express your appreciation for the 20% HTC passed in the Senate tax bill. Please urge her to communicate to Senate Republican Leaders and Chairman Hatch that they must not weaken important protections for the 20% HTC when they reconcile the House and Senate bills.
Not sure what to say? Here is a sample message:
1. Introduce Yourself as a Constituent
Rep. Poliquin: Say “I am extremely concerned that the House eliminated the Historic Tax Credit, an important community redevelopment incentive available to revitalize our main streets, towns, and cities and preserve our heritage. Will you please work with House leadership to include the Senate’s 20% Historic Tax Credit provision in the final tax package when you work out the differences in the House and Senate bills?”
Sen. Collins: Say ““I would like to thank the Senator for supporting a tax reform bill that includes a 20% Historic Tax Credit in Senate tax reform bill. This is a significant improvement compared to the elimination in the House bill. Please communicate to Senate Republican Leaders and Chairman Hatch (R-UT) that they must not weaken important protections for the Historic Tax Credit when they reconcile the House and Senate bills.”
2. Explain why you value Historic Tax Credits, and that the redevelopment of historic buildings will not get done without the HTC.
3. Let them know about some previous and future HTC projects in Maine: St. Joseph's Convent (Portland), Plummer School (Falmouth), The American Can Co. Building (Eastport), and the former Mayo Mill (Dover-Foxcroft)
4. If your Member of Congress has agreed to help, please remember to thank them and tell others about their support!
Last week the Middle School Facilities Committee in South Portland voted to recommend closing Mahoney Middle School in favor of building a new consolidated middle school for grades 5-8 using state and local funds. Mahoney, formerly the South Portland High School when it was constructed 1923-1924, is located on a 15-acre site on Ocean Avenue in South Portland's Millcreek neighborhood. It is a significant historic building, both for its Beaux Arts architectural style and its community associations. If it is no longer used as a school, its future is unclear. The building has been determined by the Maine Historic Preservation Commission to be eligible for the National Register of Historic Places. It would be eligible for historic tax credits if it was rehabilitated for an income producing use.
This week, as the Senate Finance Committee began to consider the tax reform bill, Senator Cassidy (R-LA) filed an amendment to restore the Historic Tax Credit from 10% to 20% of qualified rehabilitation expenditures. As a budget savings measure, the amendment changes the HTC to be earned in installments over five years. Preservation advocates are hopeful that this amendment will be included in the bill later this week either by the chairman or by committee vote. This is a significant improvement over the House bill that would repeal the HTC entirely. The final tax package will need to be negotiated by the House and Senate later this year. Please continue to voice your concerns with your Congressional representatives and encourage them to support the HTC, undiminished, in tax reform legislation.
At the end of last week, the Senate Finance Committee released their version of a tax reform bill that reduces the Historic Tax Credit in half, from 20% to 10% for historic buildings. Additionally, the 10% pre-1936 non-historic “old” building credit is eliminated.
Also the House Ways and Means Committee passed The Tax Cuts and Jobs Act (TCJA) or H.R. 1, with the HTC entirely eliminated, on a party line vote 24-16, setting up full-House floor consideration early this week.
Your immediate ACTION is needed!
Please call today and ask your House and Senate members to retain the HTC in tax reform bills, undiminished. The fate of the HTC will be determined over the next few weeks, please advocate and ask others to advocate!
The House of Representatives is expected to consider and vote on the bill on the House floor this week. Also this week, the Senate will begin to mark-up and pass their version of the tax reform bill out of the Senate Finance Committee.
Call during office hours. Ask to speak to tax staff or ask for the email address of tax staff.
A suggested outline of your email message or phone call:
or call (207) 780-3575
or call (207) 774-5019
or call (207) 883-1588
or call (207) 942-0583
Don't live in Maine? You can still help! Contact representatives in your state and tell them historic tax credits are important! Don't know who to contact? Go here to find out.
Clockwise from top left: Grand Trunk Office Building, Chestnut Street Church, St. Hyacinth School, Baxter Library Building, and Arbor Street Fire Station - all restored in part with help from the federal historic tax credit program.
Right now Congress is close to finalizing tax reform legislation. The Republican leadership's outline for tax reform, meant to guide the legislative process, failed to retain the historic tax credit (HTC), despite its successful 35-plus-year history of revitalizing small towns, creating jobs, and increasing economic activity, all while returning more tax revenue to the Treasury than it costs.
Without the federal tax HTC, our Maine State Tax Credit could also be at risk, and Maine's historic towns, cities, and Main Streets could lose an essential tool that helps drive economic growth.
The HTC has helped revitalize historic buildings in Greater Portland and across Maine. In greater Portland HTCs have been used to revitalize waterfront storage buildings, former churches, abandoned schools, and former industrial buildings into restaurants, offices and housing, bringing activity to our neighborhoods and increased tax revenue to our community.
Tax reform must not come at the expense of a program that more than pays for itself and has a proven track record of creating jobs, savings historic buildings, and bringing vitality to our communities.
or call (207) 780-3575. Thank Senator Collins for being the lead co-sponsor of the Historic Tax Credit Improvement Act of 2017, which has been introduced in the Senate. Ask Senator Collins to continue her support for this program and urge members of the Senate Finance Committee to keep the Historic Tax Credit in the reformed tax code.
or call (207) 883-1588. Ask Senator King to contact members of the Senate Finance Committee to voice his support for the Historic Tax Credit and ensure it is preserved in the reformed tax code.
or call (207) 774-5019. Thank Rep. Pingree for being a sponsor in the House of the Historic Tax Credit Improvement Act of 2017. Ask Rep. Pingree to voice her support for the Historic Tax Credit and ensure it is preserved in the reformed tax code.
or call (207) 942-0583. Thank Rep. Poliquin for being a sponsor in the House of the Historic Tax Credit Improvement Act of 2017 and for signing the off-committee letter to the House Ways and Means Committee from Republican legislators in favor of retaining the HTC in the tax reform bill. Ask Rep. Poliquin to continue his support for the Historic Tax Credit and ensure it is preserved in the reformed tax code.
