historic preservation Priority issues

Read the latest historic preservation advocacy news below.
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Historic rehabilitation
​tax credits

Learn about current efforts to improve legislation related to both the federal and state historic rehabilitation tax credits.

Endangered Properties

Is there a historical place in your community that you worry may be gone soon? It may be a good candidate for the West Virginia Endangered Properties List. Also at the link are resources for endangered sites.

Federal Funding

Learn about national initiatives and historic preservation priority areas by visiting the Preservation Action website.

ADVOCACY IN THE NEWS

04/14/2025: New HTC-GO Bill Introduced in Senate and House
A new version of the Historic Tax Credit Growth and Opportunity Act (HTC-GO) was reintroduced by Rep. Darin LaHood (R-IL) and Rep. Tom Suozzi (D-NY) in the U.S. House and Sen. Bill Cassidy (R-LA) and Sen. Mark Warner (D-VA) in the U.S. Senate. The bill would return to a one-year delivery of the historic tax credit (HTC). Other new provisions would specifically encourage smaller and rural projects with a boost in credit, and a new allowance for transferring credits.
  • Returns to a 1-year delivery of Historic Tax Credits for all projects
    • Since 2017, the 20% tax credit has been delivered over 5-years (4% per year), this provision will return delivery of the HTC to 1-year.
  • Lowers the Substantial Rehab Test from 100% to 50% of a building’s basis
    • Lowers the substantial rehabilitation threshold, making more projects eligible to use the HTC.
  • Eliminates the HTC Basis Adjustment Requirement
    • Eliminates the requirement that the amount of the HTC must be deducted from a building’s basis (the property’s cost for tax purposes), increasing the value of the HTC and making it much easier to pair with the federal Low-Income Housing Tax Credit.
  • Modifies Tax Exempt Use Rules
    • Makes the HTC easier to use by nonprofits such as community health centers, local arts centers, affordable housing, homeless services, museums, theaters, and others by eliminating Tax Code restrictions that make it challenging for nonprofits to partner with developers.
  • Increases the credit for smaller projects:
    • Projects below $3.75 million will receive a 30% credit.
    • Rural projects below $5 million will receive a 30% credit. (Rural Definition: Cities/towns with populations less than 50,000 and not contiguous and adjacent to cities/towns of 50,000 in population).
  • All small projects are eligible for direct transfer, without need of a partnership-style investment.

02/25/2025: Senators Capito, Warner Reintroduce Rural Historic Tax Credit Improvement Act & Representatives Carey, Horsford Introduce House Version
Sen. Shelley Moore Capito (R-WV) and Sen. Mark Warner (D-VA) recently introduced the Rural Historic Tax Credit Improvement Act (S. 631, H.R. 1454) in the Senate. This bill would makes several changes to the Historic Tax Credit (HTC) aimed at streamlining processes, reducing cost burdens to rural property owners and developers, and provide affordable housing incentives. Rep. Mike Carey (R-OH) and Rep. Steven Horsford (D-NV) introduced companion legislation in the House.

This bill would increase the HTC from 20% to 30% for projects in rural areas, further bump up the credit to 40% for affordable housing creation, allow the credit to be taken in the first year for small and rural projects, and would eliminate the basis adjustment. All of these changes would help improve the HTC and make it more beneficial for smaller and rural projects, where projects are often less financially viable.
12/20/2024: Capito, Warner Introduce the Rural Historic Tax Credit Improvement Act - Bill streamlines processes, reduces cost-burdens to rural home owners and small developers, and provides affordable housing incentives for historic tax credit-eligible projects.

“Being a rural state shouldn’t mean losing out on private investment incentives like tax credits to help us preserve our communities’ history and revitalize local economies,” Senator Capito said. “I have enjoyed working with the dedicated group of West Virginians who brought this issue to my attention and who provided important perspectives during the creation of this legislation. The Rural Historic Tax Credit Improvement Act will help level the playing field for communities in West Virginia by attracting investment for economic expansion and additional housing supply.”

Currently, many historic tax projects are not economically viable in small and rural areas, giving a disproportionate advantage of the credit to large urban developments. The costs associated with the credit as-is severely limits rural areas, and especially largely rural states like West Virginia, from being able to use the credit to rehabilitate and revitalize historic properties.
Through improvements to the credit included in the Rural Historic Tax Credit Improvement Act, rural Historic Tax Credit projects will be more financially feasible and will result in a higher number of these projects being completed in rural areas and states.
The Rural Historic Tax Credit Improvement Act:
  • Makes historic tax credit projects in rural areas eligible for an increased credit from the current 20% to 30%.
  • Includes an additional increase in the credit to 40% for affordable housing creation.
Allows the credit be used in addition to the Low-Income Housing Tax Credit (LIHTC).
  • Allows small rural projects to claim the credit in the first year of use.
  • Allows transferability of the credit to a third-party.
  • Eliminates basis adjustment to simplify credit transaction. 

This bill is supported by the Preservation Alliance of West Virginia, The Historic Tax Credit Coalition, Main Street America, and The National Trust for Historic Preservation.
Learn more at ​https://www.capito.senate.gov/news/press-releases/capito-warner-introduce-the-rural-historic-tax-credit-improvement-act www.capito.senate.gov/news/press-releases/capito-warner-introduce-the-rural-historic-tax-credit-improvement-act
03/16/2022: West Virginia Legislature Passes Bill to Improve State Historic Tax Credit
Last week, the West Virginia Legislature passed legislation that improves the 25% State Historic Tax Credit (HTC) in West Virginia, and it is now on its way to the Governor's desk. 

House Bill 4568 (known as Phased Rehabilitations of Certified Historic Structures) achieves multiple goals such as:
  • Allowing the state HTC to be taken in phases, which is known as “phased rehabilitations”,
  • Allowing the recapture of HTCs,
  • Requiring the issuance of HTC certificates based on issuance of Phase Advisory Determination, bringing the state program in line with the federal HTC program, and
  • Eliminating all caps to the state historic tax credit and associated rules, guarantees, and restrictions related to caps and allocations. These were outlined in the original 2017 legislation that increased the tax credit from 10% to 25% and included:
    • The per project cap of $10 million for a certified rehabilitation project;
    • The annual cumulative cap of $30 million in tax credits issued per fiscal year;
    • The “smaller project” allocation that was originally intended to ensure smaller projects (those under $500,000) received tax credits
Learn more...
12/8/2021: Virtual Morning Coffee: Advocacy Update
Come to Virtual Morning Coffee with the Preservation Alliance of West Virginia, the National Trust Community Investment Corporation, and the National Trust for Historic Preservation.

Join us at 9am on Thursday, December 16th, for a news brief where we’ll discuss an opportunity to improve a crucial tool for redeveloping West Virginia’s downtowns and incentivizing the re-use of vacant buildings - the historic tax credit. A total of 122 Federal Historic Tax Credit projects in West Virginia between fiscal year 2001 through 2020 has leveraged an estimated $258,016,381 in total development.

During the news brief, we will share a legislative update, how to take action and how potential improvements to the historic tax credit can benefit local community development by maximizing the long-term impact and sustainability of current federal funding opportunities for community projects by incentivizing private sector investment.

Register at ​https://savingplaces-org.zoom.us/meeting/register/tJ0lf-6rrDwsHtUg7nddSrjOJqOE8i9b3ibZ
04/26/2021: SB 344 - Bill to make the 25% state Historic Tax Credit Permanent Signed Into Law!

West Virginia has made its historic tax rehabilitation credit program permanent. Gov. Jim Justice recently signed the bi-partisan bill, which provides a 25% tax credit for those who rehabilitate historic income-producing properties. 

The 25% credit, which became law in 2018, was set to expire at the end of 2022. In those five years, the program attracted renewed interest in West Virginia’s historic commercial districts and spurred private reinvestment in more than 80 vacant and dilapidated buildings throughout the state. In just two of those years, more than $34 million were invested in nine projects.

The move to a permanent 25% credit provides needed certainty to property owners and developers, explained Renee Kuhlman, Senior Director at the National Trust for Historic Preservation. The 25% credit often fills a financing gap in a project, but the uncertainty around its future made it difficult for developers to successfully apply for construction loans or plan long-term projects.

“The removal of the sunset date increases the attractiveness of the credit to investors,” Kuhlman said. “Already, I’ve received a call from a New Orleans developer wanting information about West Virginia properties because the program was made permanent.”

Without this tax credit, many historic redevelopment projects would not happen, explained Danielle Parker, executive director of the Preservation Alliance of West Virginia, a statewide organization dedicated to supporting and promoting historic preservation. The 25% credit is often the reason a project becomes feasible.

"There are over 1,000 properties, including 168 historic districts, that can be revitalized using the credit, and I am excited to see how these places can be brought back to life using this financial incentive,” Parker said.
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The state historic tax credit is capped at $30 million of income tax credits per year. The program also offers a 20% residential rehabilitation credit for historic homes, which is also permanent.

The State Historic Tax Credit is administered by the WV Historic Preservation Office, and the National Parks Service. For more information on applying for the credit or to find out if your property is an eligible tax credit project, please call 304-558-0240. You can also Visit the WV Historic Preservation Office's website for additional information.
04/21/2021: H.R. 2294

This month, Rep. Earl Blumenauer (D-OR), Rep. Darin LaHood (R-IL), Rep. Brian Higgins (D-NY), and Rep. Terri Sewell (D-AL) introduced a new version of the Historic Tax Credit Growth and Opportunity Act, H.R 2294, (HTC-GO) in the House. This bipartisan bill includes many of the same changes to expand and enhance the Historic Tax Credit (HTC) included in the HTC-GO bill from the last Congress, but also includes temporary provisions aimed at bringing relief to historic rehabilitation projects impacted by the COVID-19 pandemic. These same provisions were included and passed in the House Infrastructure bill (H.R 2) during the last Congress and are needed now more than ever to help revitalize our communities and support our nation’s economic recovery. A bill is expected to be introduced in the Senate soon.
The House HTC-GO bill includes the following provisions:
  • A temporary increase of the Historic Tax Credit from 20% to 30% through 2024, phasing back down to 20% by 2027
  • Establishes a permanent 30% Historic Tax Credit for projects $2.5 million and less, making it easier to complete small projects
  • Eliminates the HTC Basis Adjustment, bringing more value to HTCs and making it easier to pair with the Low-Income Housing Tax Credit
  • Reduces the substantial rehabilitation threshold, making more buildings eligible to use the HTC
  • Makes the credit easier to use by non-profits

Thank you to Congressman David McKinley (R-WV-1) and Congresswoman Carol Miller (R-WV-3) for co-sponsoring this bill!

04/21/2021: S. 1258

Yesterday, U.S. Senators Joe Manchin (D-WV), Chairman of the Senate Energy and Natural Resources Committee, and Shelley Moore Capito (R-WV) introduced bipartisan legislation, S. 1258, to extend the authorizations of West Virginia’s National Coal Heritage Area and Wheeling National Heritage Area – which are set to expire September 30, 2021.
04/12/2021: SB 344

SB344 passed out of the House and Senate on Saturday, April 10, 2021 - the final day of the 2021 regular session. It is now headed to Governor's Justice's desk where he will decide whether to sign it into law.

SB344 is a bi-partisan bill that will remove the expiration date for West Virginia's 25% historic rehabilitation tax credit for income-producing properties. The 25% tax credit is currently scheduled to expire on December 31, 2022, and this bill will eliminate the expiration date and maintain our 25% credit. 
04/08/2021: SB 344

SB344 passed out of the House Finance Committee today. The bill is headed to the House Floor for readings and a vote.

SB344 is a bi-partisan bill that will remove the expiration date for West Virginia's 25% historic rehabilitation tax credit for income-producing properties. The 25% tax credit is currently scheduled to expire on December 31, 2022, and this bill will eliminate the expiration date and maintain our 25% credit. 

Please contact your Delegate and ask them to vote "Yes to SB 344".

You can find your Delegate's contact information at the West Virginia Legislature website: https://www.wvlegislature.gov/House/roster.cfm. 
02/18/2021: SB344
In 2017, the West Virginia Legislature voted to increase the state historic rehabilitation tax credit from 10% to 25%. However parts of the legislation will affect future reinvestment opportunities and even discontinue the tax credit increase. A network of nonprofit organizations, municipalities, and private investors have joined together to ask the Legislature to address these issues and are asking for votes in favor of SB344.

SB344 will:
  • Remove the tax credit increase expiration date scheduled for December 31, 2022,
  • Remove the $10 million per project cap,
  • Remove the $30 million aggregate annual cap, and
  • Streamline paperwork processing for the State Historic Preservation Office and the Tax Department.
04/24/2019: H.R. 1049, or the National Heritage Area Act of 2019

PAWV submitted a letter of support to the House Committee on Natural Resources in support of H.R. 1049, the National Heritage Area Act of 2019. This legislation will benefit West Virginia as it has three national heritage areas: Wheeling National Heritage Area, National Coal Heritage Area, and the Appalachian Forest National Heritage Area. The legislation:

  • Establishes a standardized set criteria for new National Heritage Areas;
  • Establishes a rigorous process for existing National Heritage Areas to ensure accountability;
  • Modernizes the program to ensure long-term sustainability with an initial program authorization period of 20 years;
  • Replaces a haphazard system of funding caps with an annual authorization amount of $700,000 for each and every National Heritage Area;
  • Clearly defines an oversight structure that will allow these popular public/private partnerships to better preserve the nation’s heritage and spur economic growth with basic federal support; and
  • Remains consistent with recommendations of both the Bush and Obama administrations.

​To learn more about the legislation and about National Heritage Areas, visit https://www.nationalheritageareas.us/issues/#program.
03/18/2019: APPALACHIAN FOREST NATIONAL HERITAGE AREA DESIGNATION

National Heritage Area designation for Appalachian Forest National Heritage Area became official with The President’s signing on March 12 of S.47, the John D. Dingell, Jr. Conservation, Management, and  Recreation Act, the also known as the Natural Resources Management Act.   

The Bill also included a wide variety of designations and land management bills from across the country,  including the Sportsman Act and permanent reauthorization of the Land and Water Conservation Fund.  The bipartisan bill passed in the Senate on February 12, and in the House on February 26, by  overwhelming majorities.   
02/17/2019: FOREST HERITAGE AREA RECEIVES DESIGNATION

U.S. Sen. Joe Manchin, D-W.Va., is praising federal legislative action this week for protecting the Appalachian Forest Heritage Area, which is part of 18 counties including Randolph County.

Manchin, a ranking member of the Senate Energy and Natural Resources Committee, secured the permanent reauthorization of the Land and Water Conservation Fund, the national designation of the Appalachian Forest Heritage Area and an increase in the funding cap for the Wheeling National Heritage Area as part of the Natural Resources Management Act.

“I’m proud to have worked with my colleagues on both sides of the aisle to finally permanently reauthorize LWCF so our land management agencies can operate fully and without the fear of losing access to the funding they rely on. The Appalachian Forest Heritage Area is a treasure in Randolph County and this national designation is long overdue,” Manchin added.
03/08/2018: SHOW YOUR SUPPORT FOR APPALACHIAN FOREST HERITAGE AREA

​Join PAWV in supporting the Appalachian Forest Heritage Area (AFHA) in its effort to be designated by Congress as a National Heritage Area. Your expression of support NOW for Appalachian Forest National Heritage Area will help bring this long-sought goal to life.

WHAT CAN I DO?
Tell your U.S. Representatives and Senators you support Appalachian Forest National Heritage Area designation. Showing them strong grassroots support will inspire action!
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See HERE for a contact list and HERE for sample letters and talking points.
​12/23/2017: FINAL TAX BILL PRESERVES FEDERAL HISTORIC TAX CREDIT

​We're pleased to share that the 20 percent federal historic tax credit (HTC) was retained in the final tax reform bill. Keeping the federal historic tax credit as a permanent part of the tax code is a significant victory for the historic preservation community—especially considering that the first House version eliminated the credit.

We owe this success to the thousands of advocates who rose to the occasion and made your voices heard, as well as to the leadership of key members of Congress. We are particularly grateful to Representatives David McKinley (R-WV) for exhibiting strong leadership during this process.  Thank you to our partner organizations who helped with this process also - Wheeling National Heritage Area, West Virginia Community Development Hub, and the City of Fairmont.
​12/19/2017: HISTORIC TAX CREDIT RETAINED IN TAX REFORM BILL

​On Friday, December 15, House and Senate conference committee members reached agreement on the details of major tax legislation that will now proceed to a final vote in both chambers this week. The agreed-upon version keeps the historic tax credit at 20 percent but requires that the credit be taken over five years instead of all at once. The legislation repeals the 10 percent rehabilitation tax credit for non-historic buildings, but it does retain the New Markets Tax Credit.
​12/5/2017: SENATE PASSES TAX REFORM BILL WITH A 20% HISTORIC TAX CREDIT, HTC ELIMINATED IN HOUSE

​Early on Saturday morning, the United States Senate passed its tax reform bill on a vote of 51-49, moving the legislation to a House and Senate Conference Committee to reconcile the two versions of tax reform.  The Senate bill restores the 20% Historic Tax Credit (HTC) with a provision that it will be claimed over five years.

Your immediate ACTION is needed!
All advocates should be fully activated across the country, connecting with both House and Senate offices.

Call-to-Action: Call (during office hours) the offices of your Members of Congress. Ask to speak to tax staff, your staff contacts in offices or ask for email addresses of tax staff. 
11/10/2017: HISTORIC TAX CREDIT REDUCED IN SENATE BILL, HOUSE COMMITTEE PASSES BILL WITH HISTORIC TAX CREDIT ELIMINATED

​Urgent Action Requested!

The federal historic tax credit reduced in Senate Tax Reform Bill Release, House Committee Passes Tax Bill with HTC Eliminated
 
Today the Senate Finance Committee released their version of a tax reform bill that reduces the Historic Tax Credit in half, from 20% to 10% for historic buildings. Additionally, the 10% pre-1936 non-historic “old” building credit is eliminated.
 
Also today, the House Ways and Means Committee passed The Tax Cuts and Jobs Act (TCJA) or H.R. 1, with the HTC entirely eliminated, on a party line vote 24-16, setting up full-House floor consideration next week.
 
Your immediate ACTION is needed!
Advocacy Resources
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10/10/2017: YOUR HELP NEEDED TO PRESERVE THE FEDERAL HISTORIC TAX CREDIT

​This is not a drill!  Last week the Republican Congressional leadership and the Administration released the Tax Reform Framework, which did NOT include the federal historic rehabilitation tax credit. 

The tax reform outline does, however, explicitly preserve business credits in two areas where leaders believe tax incentives have proven effective:  research and development (R&D) and low-income housing. This suggests there is an opportunity for action.

It’s remarkable how the historic tax credit has positively impacted community economies across West Virginia. Between 2002 and 2016 the historic rehabilitation tax credit has leveraged nearly $175 million in development, created over 3,500 jobs and brought in over $35 million in local, state and federal taxes.
9/28/2017: REPUBLICAN TAX REFORM FRAMEWORK RELEASED—HISTORIC TAX CREDIT NOT IDENTIFIED AS WORTH KEEPING!

Today the National Trust for Historic Preservation reported that Republican leadership released a tax reform outline intended to guide House and Senate tax writing committees in their drafting of tax reform legislation.  Within this framework, the historic rehabilitation tax credit is not explicitly preserved and most business tax credits will also be repealed.The federal historic rehabilitation tax credit is the government’s primary way of responding to the failure of the market to preserve historic income-producing buildings. Without a federal historic rehabilitation tax credit, the historic fabric of our urban centers, Main Street commercial districts, and small towns nationwide face a much greater risk of economic obsolescence or demolition. If you care about the future of historic preservation, now is the time to act.
8/7/2017: State Historic Rehabilitation Tax Credit Increase Continues as a Priority for 2018

In early 2016, the Abandoned Property Coalition, a network of community leaders, and local, regional, and national organizations developing community-based solutions to vacant, abandoned, and dilapidated properties across West Virginia, held a strategy session to determine what the Coalition should focus its energy on over the course of the next year. Four people, including representatives from the Preservation Alliance of West Virginia, signed on to research the possibility of pushing forward policy around increasing the rate of West Virginia’s historic rehabilitation tax credit from 10% to 25%.
Organizational Partners:
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