R 206.154 Certification; historic significance.

Rule 4. (1) A person who is eligible to apply for a tax credit shall first submit an application to the center for certification of historic significance of the person's possible historic resource. If the person is eligible to claim a federal tax credit or both federal and state tax credits, then the person shall apply on a historic preservation certification application prescribed by the national park service. The person shall also file, at the same time, a declaration of location and other project information prescribed by the Michigan historical center. If the person is eligible to claim a state tax credit exclusively, then the person shall apply only on a historic preservation certification application prescribed by the center. The person shall file 2 copies of each application and declaration. (2) An application shall contain the information requested in the application. The application shall include, but is not limited to, all of the following information: (a) Name and mailing address of each owner or long-term lessee, if any, seeking the credit. (b) Common modern name and historic name, if any, of the resource. (c) Address of the resource. (d) Name of the historic district, if applicable. (e) All of the following photographs: (i) Current photographs of the resource. (ii) Photographs of the building or structure, site, and landscaping before alteration. (iii) Photographs showing the property in conjunction with adjacent properties and structures along the streetscape. (iv) A photograph of each distinct interior space, such as a room, and each significant interior feature. (f) A brief description of the resource, including major alterations, distinctive features and spaces, and dates of construction activity. (g) A brief statement of significance, summarizing how the resource reflects historical values, including the values that may give a designated historic district its distinctive character. (h) A map clearly locating the resource in a local unit or in an established historic district. (i) The social security number or federal taxpayer identification number of each applicant. (j) The signature of each applicant. (3) Together with the application, an applicant shall submit only attachments that the center deems necessary to perform an evaluation and a determination. The center shall notify an applicant, in writing, if additional information or materials are required. If the center notifies the applicant of the need for additional information or materials, then the center shall refrain from processing the application until the requested information or materials, or both, have been furnished. (4) Upon receipt of a complete and adequately documented application and a declaration, if applicable, the center, within 45 days of receipt, shall review the submission to determine the eligibility of a possible historic resource for participation in the federal or state tax credit program, or both. The center shall also evaluate the significance and status of the possible historic resource, including whether it qualifies as a historic resource for purposes of the federal and state tax credit programs. (5) Upon completion of an evaluation and determination of historic significance, including an evaluation of whether a resource is a historic resource and, if so, whether the historic resource is located in an eligible location, the center shall directly, or through the federal secretary, notify the applicant, in writing, of its determination on the application for historic significance certification.