National Park Service Posts Appeal Decisions

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Tax Credit Advisor, April 2011: The National Park Service has begun posting administrative decision letters for historic certified review appeals on its Web site. These are cases where the Park Service has said that a proposed rehabilitation project does not satisfy the Interior Secretary’s Standards, as interpreted by the Park Service, to qualify for historic tax credits, and the project sponsor has appealed the decision.

The posted administrative decision letters, which go back to 2008, provide details about the proposed projects, state why the Park Service reviewer had ruled that the proposed rehab did not qualify, and lay out the appeals officer’s decision. In two of the letters reviewed, the appeals officer described specific physical changes that could be made to the building to enable it to satisfy the Secretary’s Standards.

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