Historical S.-4 Mounds-TCP-Ymca The Historical Diviston of the Department of CulturalAffairs
-!STATE HISTORICAL SOCIETY OF IOWA
Where past meets future
American Gothic House
Eldon
Blood Run NtaL
Larchwood
Centennial Building
Iowa City
Matthew Edel Blacksmith Shop
Marshailtown
Abbie Gardner Cabin
&molds Park
Iowa Historical Building
Des Moines
Montauk Governor's Home
Union Sunday School
Clermont Museum
Clermont
Iowa City
Toolesboro Indian Mounds
Toolesboro
Western Historic Trails Center
Council Bhtffs
August 16, 2001
The Honorable Terry Duggan
Mayor
50W. 13th Street
Dubuque, lA 52001-4864
RE:
Four Hounds Estate Historic District, 4900 Peru Road, Dubuque, Dubuque County
The Town Clock Building, 823-82S Hain Street, Dubuque, Dubuque County
Dubuque Young Hen's Christian Association Building, :.25 W. Ninth Street, Dubuque,
Dubuque County
Dear Mayor Duggan:
We are pleased to inform you that the above named property will be considered by the State
National Register Nominations Review Committee for nomination to the National Register of
Historic Places on October 12, 200L The National Register is the Federal Government's official
list of historic properties worthy of preservation. Listing in the National Register provides
recognition and assists in preserving our Nation's heritage. Listing of the property provides
recognition of the community's historic importance and assures protective review of Federal
projects that might adversely affect the character of the historic property. Listing in the National
Register does not mean that limitations will be placed on the properties by the Federal
government. Public visitation rights are not required of owners. The Federal government will
not attach restrictive covenants to the properties or seek to acquire them.
Listing in the National Register results in:
Consideration in the planning for Federal, federally licensed, and federally assisted
projects. Section 106 of the National Historic Preservation Act of ~.966 requires Federal
agencies allow the Advisory Council on Historic Preservation an Opportunity to comment
on projects affecting historic proaerties listed in the National Register. For further
information please refer to 36 CFR 800.
Eligibility for Federal tax Drovislons. If a property is listed in the National Register,
certain Federal tax provisions may apply. The Tax Reform Act of 1986 revised the
historic preservation tax incentives authorized by Congress in the Tax Reform Act of
:.976, the Revenue Act of :.978, the Tax Treatment Extension Act of :.980, the Economic
Recovery Tax Act of 1981, and Tax Reform Act of ~L984, and as of 3anuary 1, 1987.
provides for a 20 percent investment tax credit with a full adjustment to basis for
rehabilitating historic commercial, industrial, and rental residential buildings. The
former :_5 percent and 20 oercent investment Tax Credits (ITCs) for rehabilitation of
older commercial buildings are combined into a single 10 percent ~-I-C for commercial or
industrial buildings built before 1936. The Tax Treatment Extension Ac: of :.980
provided Federal tax deductions 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 upon the particular
circumstances of the property and the owner. Because tax aspects outlined above are
complex, individuals should consult legal counsel or the appropriate local Interne
Revenue Service office for assistance in determining the tax consequences of the above
provisions. For further information please refer to 36 CFR 67 and Treasury Regulation
Sections :..48-12 [1TCs) and L170A-:.4 (charitable contributions).
Consideration of historic values in the decision to issue a surface coal mining permit
where coal is located, in accord with the Surface Mining and Control Act of 1977. For
further information olease refer to 30 CFR 700 et seq.
Qualification for Federal,and State grants for historic preservation when funds are
available.
IOWA HISTORICAL BUILDING
600 East Locust · Des Moines. Iowa 50319-0290
Phone: (515) 281-6412 · Fax: (515) 242-6498 or (515) 282-0502
www. iowahistory, org
The Honorable Terry Duggan
August 16, 2001
Page Two
Eligibility for State Tax Credits for rehabilitation. Properties listed on the National
Register, eligible for listing on the National Register or Barns constructed before 1937
are eligible to apply for a 25 percent state tax credit for rehabilitation. The cost of a
24-month qualified rehabilitation project would exceed either $25,000 or 25 percent of
the fair market value for a residential property or barn less the land before
rehabilitation. For commercial properties, the rehabilitation project would exceed 50
percent of the assessed value of the property less the land before rehabilitation -
whichever is less. The State Historic Preservation office must approve the rehabilitation
work before an amount of tax credits will be reserved for your project. There are
limited credits available each year, so [et us know if you want the application
information.
Owners of private properties nominated to the National Register of Historic Places have an
opportunity to concur in or object to listing in accord with the National Historic Preservation Act
and 36 CFR 60. Any owner or partial owner of private property who chooses to object to listing
is required to 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 the listing. Each
owner or partial owner of private property has one vote regardless of what part of the property
that party owns. If a majority of private property 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 a determination of the eligibility of the property for listing in the National
Register. If the property is then determined eligible for listing, although not formally listed,
Federal agencies wi]] be required to allow the Advisory Council on Historic Preservation an
opportunity to comment before the agency may fund, license, or assist a project Which will affect
the property. If you choose to object to the listing of your property, the notarized objection
must be submitted to the State Historical Society of Iowa, 600 E. Locust, Des Moines, IA 50313
not more than 75 days from the date of this notice.
If you wish to comment on the nomination of the property to the National Register, please send
your comments to the State Historical Society of Iowa before the State Nomination Review
Commi~ee meets on October 12, 2001. A copy of the nomination and information on the
National Register and the Federal tax provisions are available from the above address upon
request.
You are invited to attend the State Nomination Review Committee meeting at which the
nomination will be considered. The meeting will take piece in New Historical Building, 600 E.
Locust, Des Noines, in classrooms A&B, 3rd floor West. A meeting agenda is enclosed.
If you have questions about this notification or the State Nominations Review Committee
meeting, please feel free to contact Ms. Beth Foster, National Register Coordinator at 515-281-
4137 or beth,foster@dca.state.ia.us,
Sincerely,
Lowell Soike
Deputy State Historic Preservation Officer
STATE NATTONAL REGI'STER NOMZNATZON REVZEW COMMTTTEE
AGENDA
October 12, 2001
The October 12, 2001 meeting of the State Nomination Review Committee (SNRC) will be held at New
Historical Building, 600 E. Locust, Des Moines, in classrooms A&B, 3rd floor West. The CLG grant review
meeting will follow the SNRC meeting.
If you are representing a particular nominated property, please arrive one half-hour before the
nominatior is scheduled on the agenda. Due to the unpredictable length of time it takes to review each
nomination the times on the agenda may change. You may, if you wish, request to speak in favor of or in
opposition to that nomination. You can simply be available to answer any Committee questions if you
wish to do so.
Refreshments will be available for all that attend Committee meetings. Slides are used to better aid the
public in following Committee proceedings. The Committee can determine to nominate, to defer judgment
or to reject any particular nomination. Accepted nominations are forwarded for National Park Service for
rewew and probable listing on the National Register of Historic Places.
8:00a Refreshments
OLD BUSTN ESS
8:15a
Minutes/Announcements
NEW BUSZNESS
8:30a
8:45a
9:00a
9:15a
9:30a
9:45a
lO:OOa
tO:lSa
lO:30a
10:45a
Ii:OOa
ll:15a
li:30a
11:45a
I2:00p
12:15p
l:30p
Marshalltown Downtown HD, 220 block E. Main to 100 Block W. Main, side streets
Montgomery-Butler Farmstead Historic District, west side of Dubuque Street, south of Iowa
River, Iowa City, 3ohnson County
First United Methodist Church, 923 Roland, Chariton, Lucas County
Union Cemetery Gardener's Cottage, Union Cemetery, Iowa Falls, Hardin County
St. John Baptist Church, 715 6th Street SW, Mason City, Cerro Gordo County
Seth Richards Commercial Block, 300-310 Court Avenue., Des Moines, Polk County
St..Luke's Methodist Church, 211 N. Sycamore, Monticello, 3ones County
BREAK
Rector, Jason and Elizabeth (Baylor) House, 3174 Bluff Road, Thurman, Fremont County
Chicago, Burlington,. Quincy Station, 300 South Main Street, Burlington, Des Moines County
The Town Ciock Building, 823-825 Main Street, Dubuque, Dubuque County
Four Mounds Estate Historic District, 4900 Peru Road, Dubuque, Dubuque County
Lakeside Ballroom, 1202 N. 4th Street. Guttenberg.. Clayton County
Dubuque Young Men's Christian Association Building, 125 W. Ninth Street, Dubuque,
Dubuque County
Sherrill Mount House, 5259 South Mound Road, Sherrill, Dubuque County
Lunch
CLG Grant Review Meeting