Historical Soc. Ziepprecht, BelThe Historical Division of the Department of Cultural Affairs
STATE HISTORICAL SOCIETY OF IOWA
Where past meets future
American Gothic House
Eldon
September 3, 2002
The Honorable Terry Duflgan
50 W 13th Street
Dubuque, IA 52001-4864
RE: Ziepprecht Block, 1347 Central Avenue, Dubuque, Dubuque County
John Bell Block, 1301-1307 Central Avenue, Dubuque, Dubuque County
Blood Run NHL
Laxchwood
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 11, 2002. The National Register is the Federal
Centennial Building Government's official list of historic properties worthy of preservation. Listing in the
Iowa City 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
Matthew Edel Blacksmith ShopaSsures protective review of Federal projects that might adversely affect the character of
Matshalltown 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.
Abbie Gardner Cabin
Arnolds Park
Iowa Historical Building
Des Moinus
Montauk Governor's Home
Union Sunday School
Clermont Museum
Clermont
Plum Grove Governor's Home
Iowa City
Toolesboro Indian Mounds
Toolesboro
Western HistoricTtails Center
Council Bluffs
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 :1.981, 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.
IOWA HISTORICAL BUILDING
600 East Locust · Des Moines, Iowa 503194~290
Phone: (515) 2814412 · Fax: (515) 242-6498 or (515) 282-0502
www. iowahistory, org
The Honorable Terry Duggan
September 3, 2002
Page Two
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 rehabiJitatlon. 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 rehabiJitation. 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 certifing 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 October 11, 2002. 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 Des Moines Art Center, Levitt
Auditorium, 4700 Grand Avenue, Des Moines, Iowa. A meeting agenda is enclosed.
Unfortunately, due to state budget cuts, our grants have been temporarily frozen for at
least one year.
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.foster@dca.state.ia.us. You may enjoy
visiting the National Register website at http://www.cr.nps.gov/nr/index.htm.
Sincerely,
Lowell Soike
Deputy State Historic Preservation Officer
STATE NATTONAE REGTSTER NOMZNATTON REVIEW COMMITTEE * October 11, 2002
AGENDA
The ~c~:~ober ~meetincj of the State Nomination Review Committee [$NRC) wi[! be held at the'Des Moines Art Cen~er~
Levitt Auditorium, 4700 Grand Avenue, Des Moines, Iowa.
If you are represebting a particular nominated property, please arrive One half-hour before the, norpinatioh
school0 ed 6n the agenda. Due ~o the unpredictable length of time it takes to review eaqh nomination.the tim~s 6n the
acjenda may chan~e. You may; if you wish, request to speak in favor of OFin oppos!ti~n to,that-nomi~ati0n'. ,Ybu can
' simpler be available to answer an~ committee questions if you-wish ~o do so., ' '
Re~tesi~me~!cS-~viil be av~!ilab~e for all that attend Committee meetings, slide~ are u~ed to';better a~cJ,thepbbli~:
followiflg Committee proce6di~gs. The' Committee cari determine to nominate, to defer j~ldgment ~r to' I~eject:an¥'
ohPa rti'cut~r nbmihati°n'the National-Peg sterACCeptedo~ H sto:rnbmln~ti°nSc Ptaces~ are forwarded~ fo~ National:Park Servic~ f0~ ~e~i~ and,. probable ~istihcj, '
9::~5a , Minutes/An hc~u n}:ements