SALT LAKE CITY HISTORIC LANDMARK COMMISSION

The Historic Landmark Commission (HLC) reviews all applications for landmark sites, demolition and new construction within locally-designated historic districts. They do not review interior work or exterior paint color, only exterior alterations. The majority of the projects presented to the HLC are either approved as submitted or with modifications.

Federal Rehabilitation Tax Credits

Federal Rehabilitation Tax Credits provide a federal tax credit, as opposed to a deduction, for rehabilitation undertaken for older buildings. Properties must be income producing, either commercial or residential rental. Rehabilitation expenditures must exceed the greater of either the "adjusted basis" of the building or $5,000. A three-part form must be filled out. This program is administered by the Utah State Historic Preservation Office.

For buildings listed on the National Register of Historic Places: A 20 percent Federal Tax Investment Credit is available Work is reviewed by the Utah State Historic Preservation Office and the National Park Service to insure that the proposed work adheres to the Secretary of the Interior Guidelines. For buildings not listed on the National Register of Historic Places but constructed before 1936: A 10 percent Federal Tax Investment Credit is available Work is not reviewed by the Utah State Historic Preservation Office or National Park Service.