This document summarizes a tax credit workshop held in St. Clairsville, Ohio on November 9, 2009. It discusses the Clarendon Hotel, a historic building from 1889 eligible for state and federal rehabilitation tax credits. It outlines the hotel's history, character defining features, and plans to rehabilitate it in stages to qualify for tax credits. The workshop also covered green building initiatives, integrating historic preservation and sustainability, and recent legislation expanding tax credits for historic rehabilitation projects.

1. Tax Credit Workshop St. Clairsville,Ohio The Clarendon Hotel 102 East Main Street November 9, 2009

2. Information The Clarendon LLC. Owner Built in 1889 St. Clairsville Historic District Romanesque Revival Style Historic Preservation Consultants. Chambers Murphy and Burge, Restoration Architects. Akron

3. Eligibility Listed on the National Register of Historic Places as a contributing building of the St.Clairsville Historic District in 1994. Rehabilitation Resources Ohio Historic Preservation Tax Credit Federal Tax Rehabilitation Credit State Appalachian Grant

4. Specifications 3 story building Tallest Commercial building on Main St. Oldest Hotel site. On 0.25 acres 17,500 s.f. Sandstone. Brick. Concrete. Wood.

6. Significant Features

7. Significant Features (cont.)

8. Significant Features (Cont.)

9. Significant Features (Cont.)

10. Significant Features (cont.)

11. Significant Features (cont.)

12. Significant Features (Cont.)

13. Significant Features (cont.)

14. Significant Features (cont.)

15. Significant features (Cont.)

16. Ohio Historic Preservation Tax Credit Application Combined Tax Credit Application, State and Federal Submitted on February 25, 2008 Federal rehabilitation tax credit Part 2 Phase 2 (Stairs and Elevator) and Phase 3 (Interior rooms). Included in Continuation/Ammendment Sheets, corresponding photos, drawings. Part 1 approved August 10, 2005. Part 2 Phase 1 (exterior envelope) was already submitted and completed in August 2006. (Preliminary certification advisory from NPS)

17. Ohio Historic Preservation Tax Credit Application Project to be completed in 3 Stages. Submitted Rationale for Staged Project Form Submitted Major Factor Information Narrative Cost Benefit Analysis. Prepared by Accountant

18. Rationale For Staged Project Form Total Estimated Project Expenditures $3,600,000.00 Total Estimated Qualified Rehabilitation Expenditures $3,000,000.00 Two years and Six Month Staged Project Plan (Federal Tax Rehabilitation Credit Phased 60 month) Time period. March 2008 to December 2010

19. Rationale (Cont.) Stage 1. New Elevator. New Shaft. New Exit Fire Stairs and Enclosure. Main Stairs and Enclosure Rehabilitation. Corresponding electrical, structural. (Part 2 Phase 2 FTxC) Stage 2. Rehabilitation of the 1st floor hotel with dependencies, restaurant and kitchen. HVAC. Electrical. Plumbing. ADA. Fire Suppression. (Part 2 Phase 3 FTxC) Stage 4. Rehabilitate 9th to 12th. Same as Stage 2. Stage 5. Rehabilitation of Storefronts. Dependent on Lease Progress

20. Rationale (Cont.) Stage 3. Rehabilitation of the 2nd and 3rd floors. Double loaded corridors. New guest rooms. HVAC. Plumbing. Electric. ADA. Fire Suppression system. (Part 2 Phase 3 of the FTxC).

21. Ohio Historic Preservation Tax Credit. Amendments Amendments can be submitted anytime changes occur. Any changes or clarifications requested by the SHPO generates an Amendment. Send corresponding copies to ODOD Use Federal Tax Rehabilitation Amendment Form.

22. Ohio Department of DevelopmentProgress Reports To be filed with ODOD. ODOD sends letter about status of project, and owner updates information in the white spaces. If gray space information needs to be changes then the owner has to file an Amendment with the ODOD, like for example change of ownership. Existing amendments are listed.

24. It reduces operation costs.

25. Enhances building marketability.

26. Increases worker productivity.

27. Improves indoor air-quality problems.

28. Becomes energy and water efficient.

29. Promotes conservation of materials

31. Current Public Green Initiatives In legislation, executive orders, resolution, ordinances, policies and initiatives. 13 federal agencies 17 public school systems 39 institutions of higher education 45 states 195 localities (132 cities, 35 counties, 28 towns)

32. Green Initiatives Examples GSA. Decided in 2000 that starting in 2003 all capital building projects must earn LEED certification. Largest civilian landlord 8,600 buildings. First Federal USGBC member. Palo Alto. CA. Commercial LEED certified. Residential Build It Green’s Green Point rating system Lakewood, OH. Adopted resolution use LEED Green principles in public projects.

33. Green Initiative examples New Albany, OH. New building incentives for Green commercial buildings. Shaker Hts. OH. Encourage municipal and private sector to follow LEED guidelines Cincinnati, OH. All municipal buildings, new and renovated be LEED certified. Automatic 100% Real Property Tax Exempt of assessed property value for residential and commercial LEED Certified structures.

34. Green Initiatives Examples Lima, OH. Green initiative adopted for public works in Transportation Lighting Wastewater Water Supply Solid Waste

35. Green Rating Systems USGBC LEED (Leadership in Energy and Environmental Design ) Build it Green. Green Point. CA National Association of Home Builders. National Green Building Standards. Built Green. CO Sustainable Space. CA Built Green. WA

36. Green features in Historic Buildings Urban density Transportation Daylighting Natural ventilation Local materials Embodied energy Passive energy saving devices Durability

37. Greening Historic PropertyDiscussion Components Envelope.Windows, wall, roof and foundation performance HVAC system. Space for new systems. Meeting energy/thermal performance. Lighting. Day lighting and electric lighting integration and issues. Materials. Conflicts with green or historic standards. Lack of acceptance of green imitation of historic materials

38. Energy and Atmosphere Historic District Whitaker & State Where possible, the historic windows remained in use. Storefront glass features Low-e coating (Later added interior storm windows)

39. Building Reuse 100% of the shell and the majority of the interior was reused Purchased materials were locally sourced, and high in recycled content Materials and Resources Historic District Whitaker & State

40. Materials and Resources Historic District Whitaker & State Material Reuse The hefty stair treads and hand rail caps throughout the building were milled utilizing wood from the original building structure. Stair treads – from old floor joists Handrails – denailed framing studs Baseboards – old lathe strips

41. Indoor Environmental Quality Historic District Whitaker & State All paints and finishes were low VOC (volatile organic compounds) products. Safer to breathe and don’t continue to off-gas over time

42. Martha Raymond Presentation 2007 HO Drawing courtesy of the National Park Service Prism glass in transom at the Robinson Music Company Building, Steubenville, Ohio

43. Martha Raymond Presentation 2007 HO Double-Loaded Corridors

44. Martha Raymond Presentation 2007 HO Former school classroom adaptively re-used. Full height windows were preserved, providing natural daylight within the new office space. HVAC duct work is also exposed.

45. Transoms were open or closed to help regulate ventilation throughout the building. Martha Raymond Presentation 2007 HO

46. Use of awnings as an energy conservation measure in a residential setting. Martha Raymond Presentation 2007 HO

47. The Community Restoration and Revitalization Act HR 1043 S 584 Re-introduced on October 1, 2009 Senators Lincoln (D-AR) Snowe (R-ME) HR Schwartz (D-PA) Tiberi (R-OH) 8 Amendments to 1986 Federal Rehabilitation Tax Credit. Enabling Smaller Rehabilitation Projects Providing Downtown Housing in Historic Buildings Using a practical definition for “Older Building”

48. Community Restoration (Cont.) Rehabilitating Qualified Non-profit and Public Historic Buildings Making Historic Buildings as Energy Efficient as they can be. Facilitating smaller projects through Transferability Encouraging Moderate Rehabilitation through Reducing the Substantial Rehabilitation Requirements Allowing State Historic Tax Credits to Work More Effectively with the Federal Credit

49. Historic Homeowners Revitalization Act HR 3670 Introduced in September 29, 2009 HR Carnahan (D-MO) Federal Tax Credit 20%. “Qualified Rehabilitation expenditures made by the tax payer with respect to a qualified historic home”. Cap of $60,000 Increase in credit for buildings in “high cost” or economically distressed areas.

50. Historic Homeowners (Cont.) Ability of credits to be transferred or assigned. Available for “For Sale” housing. Additional information at the following web pages: www.PreservationAction.org www.PreservationNation.org

51. Energy Tax Energy Efficient Commercial Building Deduction. Sec. 179D IRS Renewed until 2013 Return $1.80/S.F if whole building qualifies Return $.60/SF if only some portions qualify, like HVAC, Electric, etc.

52. Presenter Yolita E. Rausche M.Arch HP Historic Preservation Specialist Chambers Murphy & Burge Restoration Architects, Akron, Ohio Heritage Ohio Board Member Email:yrausche@sbcglobal.net yrausche@cmbarchitects.com