NATIONAL REGISTER OF HISTORIC PLACES
In early 1966, the Virginia General Assembly established the Virginia Historic Landmarks Commission, one of the first preservation offices in the country.

Later that year, the U.S. Congress passed the National Historic Preservation Act. The Act created the National Register of Historic Places as the official list of structures, sites, objects and districts that embodies the "historic and cultural foundations of the nation." It named the National Park Service, in the Department of Interior, to manage the National Register.

To carry out its provisions, the Act authorized the creation of a State Historic Preservation Officer and a State Review Board in every state and territory. In Virginia, the day-to-day activities of the State Historic Preservation Officer were carried out by the Virginia Historic Landmarks Commission and its staff. Since 1989, the State Historic Preservation Officer and a professional staff of architectural historians and archaeologists have comprised the Virginia Historic Resources, the successor to the Virginia Historic Landmarks Commission. The Governor appoints the State Historic Preservation Officer, who in turn appoints the members of the State Review Board.

Since 1966, nearly 100,000 historic buildings, sites, structures, objects and districts have been listed in the National Register of Historic Places nationwide, frequently on the initiative of their owners. In Virginia alone, several thousand resources of all types are listed in the National Register. (Nearly 50,000 contributing properties lie within districts.)

National Register listing does not restrict or prevent an owner from altering, tearing down or otherwise disposing of the property. Rather, listing recognizes the property's importance and invites its preservation.

The National Register of Historic Places continues to reflect the desire of Americans, as expressed in the National Historic Preservation Act, that "the historical and cultural foundation of the nation should be preserved as a living part of our community life and development in order to give a sense of orientation to the American people."

VIRGINIA LANDMARKS REGISTER
The Virginia General Assembly created the Virginia Landmarks Register when it established the Virginia Historic Landmark Commission in 1966, and authorized the Commission to list eligible properties in the Register. Today, the Historic Resources Board, the successor to the Virginia Historic Landmarks Commission, has that authority.

The State Review Board and Historic Resources Board use the same criteria to evaluate properties for eligibility. Each property that the State Review Board considers for the National Register of Historic Places is likewise considered by the Historic Resources Board for listing in the Virginia Landmark Register. The same form is used to nominate a property to both registers.

Listing in the Virginia Landmark Register conveys information, confers honor and heightens awareness. It gives owners access to the Virginia Preservation Easement and Technical Assistance programs. Like the National Register listing, it does not restrict or prevent an owner from altering, tearing down or otherwise disposing of the property. Rather, listing recognizes the property's importance and invites its preservation.

The Department of Historic Resources actively seeks the early participation of owners in the registration process. In any proposed nomination, the Department writes owners and local officials, as well as owners of adjacent properties, to keep them informed of the progress. The notification is required by law.

The Virginia Landmarks Register was established to recognize the significant historic buildings, sites and districts in the Commonwealth. In the words of the Virginia Supreme Court, listing in the Virginia Landmark Register is a "hortatory" act - that is, it recognizes the importance of our resources and encourages owners to care for them. It is an official list of buildings, structures, districts, objects and sites which constitute the principal historical, architectural and archaeological resources of the Commonwealth. Ordinarily, properties eligible for listing in the Virginia Register qualify for listing in the National Register of Historic Places.

There are no restrictions on an owner, when using private money, of a property that is listed in the Virginia Landmarks Register. However, a property that is recognized officially in the Register is eligible for certain State preservation grants, when available. Owners are eligible to apply for such funds if their properties are listed individually in the Register or are considered contributing structures or sites within a listed historic district. The General Assembly also awards grants to owners of historic properties for operations and renovations. These grants require that the properties be listed in the Virginia Landmarks Register. Owners are eligible to donate to the State preservation easements on their properties, in return for which they receive tax benefits.

Historic districts and individually listed properties receive a certificate from the Department of Historic Resources in recognition of their listing. An attractive official plaque can also be purchased by the owner. Owners of recognized historic properties are also eligible for technical assistance from the staff of the Department of Historic Resources. Professional architects, architectural historians and archaeologists are available to provide technical guidance in the care and rehabilitation of buildings and sites.

Designations of a property by the State Review Board and Historic Resources Board is intended to educate the public about the significance of the designated resource. It encourages local governments and property owners to take the registered property's historic, architectural, archaeological and cultural significance into account in the planning and decision making.

However, such designation does not regulate or control the action of the local government or property owners with regard to the designated property.

The Department of Historic Resources gives written notice of nomination proposals to the interested local officials and to all owners of property included within or adjacent to the boundaries of the area proposed for designation. Prior to the Board's designation of a historic district, the Department holds a public meeting within the community of the proposed district. The purpose of the meeting is to provide information on the designation proposal and to receive public comment and additional information.

RESULTS OF LISTING IN THE NATIONAL REGISTER OF HISTORIC PLACES
Eligibility for Federal tax provisions: If property is listed in the National Register, certain federal tax provisions apply. The Tax Reform Act of 1986 revised the historic preservation incentive authorized by Congress in the Tax Reform Act of 1976, the Revenue Act of 1978, the Tax Treatment Extension Act of 1980 and as of January 1, 1987, provides for a 20 percent investment tax credit with full adjustment to basis for rehabilitation of historic, commercial, industrial and residential rental buildings. The former 15 percent and 20 percent investment tax credits for rehabilitation of older commercial buildings are combined into a single 10 percent investment tax credit for commercial or industrial buildings built before 1936. The Tax Treatment Extension Act of 1980 provides federal tax deduction for charitable contributions for conservation purposes of partial interests in historically important land areas or structures. Whether these provisions are advantageous to a property owner is dependent on a particular circumstance of the property and the owner. Because tax aspects outlined above are complex, individuals should consult legal counsel or the appropriate local Internal Revenue Service office for assistance in determining the tax consequences of the above provisions.

FACTS REGARDING NATIONAL REGISTER HISTORIC DISTRICT DESIGNATION
1. National Register designation officially recognizes the cultural, architectural and landscape features of an historically significant area, bringing them to the attention of the community, state, and nation. Ideally, the increased public awareness stemming from registration acts as a catalyst in furthering community efforts to preserve the area's historic and natural features.
2. National Register historic district designation does not restrict an owner's use of his or her property in any way as long as private, nonfederal funds are used. It does not, for example, prohibit an owner from altering or demolishing and building, nor does it restrict subdivision or sale.
3. National Register designation can help lessen the negative impact on an historic area from government-funded projects. By law, an environmental impact study is required for any Federally funded projects--such as road building, utility installation and public housing. Also, certain state projects are reviewed for their impact on historic resources. If any project is deemed to have an averse effect on historic buildings, archaeological sites or landscape features within a historic district, the project may be redesigned to lessen that effect.
4. National Register designation confers two types of financial benefits on historic district property owners. First, it allows the owner of a contributing building within the registered district to claim investment tax credits for certified rehabilitations if the building is used for income-producing purposes. A "contributing building" contributes to the historic character of the district. It must be at least 50 years old and retain sufficient architectural integrity.
5. For additional information on the investment tax credit program, contact the Department of Historic Resources, 2801 Kensington Ave., Richmond, VA 23211 (804) 367-2323.

RIGHTS OF OWNERS TO COMMENT AND/OR OBJECT TO LISTING IN THE NATIONAL REGISTER
Owners of private properties nominated to the National Register have an opportunity to concur with or object to listing in accordance with the National Historic Preservation Act. Any owner or partial owner of private property who chooses to object to listing may submit, to the State Historic Preservation Officer, a notarized statement certifying that the party is the sole or partial owner of the private property and objects to listing.

Each owner or partial owner has one vote regardless of the portion of the property that the party owns. If a majority of private owners object, a property will not be listed. However, the State Historic Preservation Officer shall submit the nomination to the Keeper of the National Register for determination of eligibility of the property for listing on the National Register. If the property is then determined eligible for listing, although not formally listed, Federal agencies will be required to allow the Advisory Council on Historic Preservation to comment before the agencies may fund, license or assist a project which will affect the property.

If you choose to object to the listing of a property, the notarized objection must be submitted to the State Historic Preservation Officer, Department of Historic Resources, 2801 Kensington Avenue, Richmond, VA 23221, before the scheduled meeting of the State Review Board noted in your letter.

If you wish to comment on the nomination to the National Register, please send your comments to the State Historic Preservation Officer, 2801 Kensington Avenue, Richmond, VA 23221, before the State Review Board considers the nomination. A copy of the nomination and information on the National Register and the Federal Tax provisions are available from the above address upon request.