Chambers Murphy & Burge Restoration

Tax Credit Workshop
Lima. Ohio
The Lima Trust Company Bldg.
43 Town Square
October 5, 2009

Information
Town Square Center. Owner
Built in 1926
Weary and Alford. Chicago Architects
W.H. Horster, Tulsa Oklahoma. Contractors
Neoclassic Revival Style
Historic Preservation Consultants. Chambers Murphy and Burge, Restoration Architects. Akron

Eligibility
Listed on the National Register of Historic
Places. Multiple Resource Area. 1980
Rehabilitation Resources
Ohio Historic Preservation Tax Credit
Federal Tax Rehabilitation Credit

Specifications
12 story building
Landmark of the city of Lima.
“ Skyscraper” of a small town.
On 0.214 acres
102,000 s.f.
Concrete. Brick. Copper. Limestone. Granite. Marble

Character Defining Features
Architectural Elements
Materials
Space
Cornice
Stair System
Windows
Millwork
Lobby
Fireplace
Ornamental
Light Fixtures
Office Corridors

Significant Features

Significant Features (cont.)

Significant Features (Cont.)

Decorative plaster ceiling
Stained glass window
Original storefronts
Vault doors.
Limestone cladding
Metal panels. Spandrels. Arches.
Wood paneling. American Walnut.

Flooring. Marble. Linoleum
Skylight
Marble partitions, floors, stairs.
Bronze Teller windows
Ornamental Plaster. Crown Molding
Granite Base
Chandeliers

Ohio Historic Preservation Tax Credit Application
Combined Tax Credit Application, State and Federal Submitted on August 10, 2007
Submitted part 2 for Federal rehabilitation tax credit (already listed on the NR, no need for part 1) Include corresponding photos, drawings.
Staged Project. Submitted Rationale for Staged Project form
Submitted Major Factor Information Narrative
Cost Benefit Analysis. Prepared by Accountant.

Rationale For Staged Project Form
Total Estimated Expenditures $10,500,000
Five Year Staged Project Plan (60-month) (Same as Federal Tax Rehabilitation Credit)
Time period. October 2007 to October 2012
Stage 1. Rehabilitate 1 st and 2 nd Floors. ADA. HVAC. Electrical.Plumbing
Stage 2. Rehabilitate 3 rd to 5 th floor (as tenant leases are obtained) HVAC. Electrical. Plumbing

Rationale (Cont.)
Stage 3. Rehabilitate 6 to 8 th . Same as Stage 2
Stage 4. Rehabilitate 9 th to 12 th . Same as Stage 2.
Stage 5. Rehabilitation of Storefronts. Dependent on Lease Progress

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.
Lima Trust project submitted 3 amendments to date.

Ohio Department of Development Progress 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.

What is a Green Building?
When design and construction practices reduce negative environmental impacts and improve existing unsustainable design.
It reduces operation costs.
Enhances building marketability.
Increases worker productivity.
Improves indoor air-quality problems.
Becomes energy and water efficient.
Promotes conservation of materials
Integrates the design process.

What is an Historic Building?
Listed individually on the National Register of Historic Places.
Contributing building in a National Register Historic District.
Determined eligible to be listed on the National Register by the State Historic Preservation Office.
At least 50 years old and eligible to be listed.
Achieving significance within 50 years because of exceptional importance.
Moved buildings with historic significance.
Accurately reconstructed building in an appropriate setting.
Listed at State or Local level complying with National Register historic criteria standards

Common issues in Historic Preservation and Green Building
Embodied energy and reuse of existing resources. ( Embodied energy of a standard building is equal to 5-15 gallons of gasoline per s.f.)
Conservation resources.
Preservation of Cultural Heritage
Adapting existing Historic Structures to current societal needs

Common challenges facing the Green and Historic Preservation movements.
Not a clear public policy encouraging green and historic preservation.
Not significant public investment, especially local.
Lack of public interest due to education
Continued urban sprawl and construction of disposable architecture.
Cost of Historic Restoration with Green Criteria compared to new construction

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)

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.

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.

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

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

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

Greening Historic Property Discussion 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

Energy and Atmosphere New White Reflective Roof with R-30 Insulation Historic District Whitaker & State

Energy and Atmosphere
High-efficiency HVAC
Ozone Friendly Puron coolant (R410-a)
Historic District Whitaker & State

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

Energy and Atmosphere
High efficiency lighting installed which consumes less energy and produces less heat
Motion sensors
Dual ballasts
Overall, a 43% reduction in electricity consumption and downsized HVAC by 6 tons
Historic District Whitaker & State

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

Materials and Resources 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 Historic District Whitaker & State

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

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

Martha Raymond Presentation 2007 HO Double-Loaded Corridors

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.

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

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

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”

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

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.

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

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 [email_address]

Chambers Murphy & Burge Restoration

by Heritage Ohio on Nov 05, 2009

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