State Historical Society of Iowa_Historic Districts NominationsSTATE
HISTORICAL
IOWA
2J
Terry E. Branstad, Governor
Kirn Reynolds, Lt. Governor
A Division of the Iowa Department of Cultural Affairs
April 17, 2012
The Honorable Roy Buol
Mayor
50 W 13th Street
Dubuque, IA 52001 -4864
Mary Cownie, Director
RE: Cathedral Historic District (Amendment and Update), 7th, Locust, 4th, alley between Bluff and Locust, Bissel, Jones,
Bluff, Emmett, St. Mary's, west boundary limestone bluff, Dubuque, Dubuque County
Upper Central Avenue Commercial Historic District, 1460 -1965 Central Avenue, Dubuque, Dubuque County
Dear Mayor Roy Buol:
We are pleased to info 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 June 8, 2012. 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 1966 requires Federal agencies allow the Advisory Council on Historic
Preservation an opportunity to comment on projects affecting historic properties listed in the National Register. For
further information please refer to 36 CFR 800.
® Eligibility for Federal tax provisions. 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 1976, the Revenue Act of 1978, the Tax Treatment Extension Act of 1980, the Economic
Recovery Tax Act of 1981, and Tax Reform Act of 1984, and as of January 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 15 percent and 20 percent Investment Tax Credits (ITCs) for rehabilitation of
older commercial buildings are combined into a single 10 percent ITC for commercial or industrial buildings built
before 1936. The Tax Treatment Extension Act of 1980 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 Internal 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 1.48 -12 (ITCs) and
1.170A -14 (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 please refer to 30 CFR 700 et seq.
600 E. Locusr STREET Des MOINES, IA 50319 -0290 P: (515) 281 -5111
F: (515) 242 -6498 www.IOWAntsrORY.ORG
• Qualification for Federal and State grants for historic preservation when funds are available.
• 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 let 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 will
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 Committee meets on June 8, 2012. 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 place in Carnegie -Stout Public Library, 360 W. 1 lth, Dubuque, Iowa. A meeting agenda is enclosed.
Should you have any questions about the National Register of Historic Places, Tax Incentives or about this nomination in
particular, please feel free to contact me by telephone at 515- 281 -4137 or by e -mail at beth.fosterc liiowa.gov. You may enjoy
visiting the National Register website at http : / /www.cr.nps.gov /nr /index.htm.
Sincerely,
for
Berry Bennett
Interim Deputy State Historic Preservation Officer