16 MAC Pt. 3, R. 4.5
Fees and Cost Computation
Cite as 16 Miss. Admin. Code Pt. 3, R. 4.5
Fees and Cost Computation. The curation fee for long-term storage and care is $250.00
per cubic foot or fraction thereof. Fees for artifacts and record collections are computed
separately. For example, 5.7 cubic feet of specimens accompanied by 2.2 cubic feet of records
would be charged as 6 cubic feet of specimens and 2 cubic feet of records. Oversized objects
which will not fit into a 15x12x10 inch box will be billed on the basis of the amount of shelf
space required for their storage at a rate of $250.00 per linear foot. There is an additional $50.00
charge per box for re-boxing collection in MDAH curation boxes.
All contracts will be re-negotiated after a 5 year period.
Source: Miss. Code §§ 25-59-1, 39-7-1 (1972, as amended).
Part 3 Chapter 5: Mississippi’s State Historic Preservation Tax Incentives Program
(Adopted by the Board of Trustees on October 16, 2009)
Introduction. In March 2006, Governor Haley Barbour signed Senate Bill 3067, which created
the Mississippi state historic preservation tax incentives program to encourage the rehabilitation
of historic buildings. The Mississippi Department of Archives and History (MDAH) is
responsible for the administration of the program, which provides for a state income tax credit
equal to 25% of the qualified expenses of rehabilitating historic structures used for residential or
business purposes. Properties do not need to be income-producing to qualify for the state tax
credit; therefore, rehabilitations of owner-occupied residences are eligible. Only expenditures
incurred after January 1, 2006, qualify.
Properties qualifying for the 20% federal preservation tax credit will also qualify for the state tax
credit. In effect, the combined federal and state credits can reduce the cost of a certified
rehabilitation of an income-producing historic structure by 45%.
For additional information about the state and federal tax incentives, and to determine if a
property is listed on the National Register of Historic Places or is a Mississippi Landmark, please
contact the Department at the address or telephone number listed below. The National Park
Service’s web site (http://www2.cr.nps.gov/tps) contains additional information about the federal
tax program, as well as technical guidance, including the Secretary of the Interior’s Standards for
Rehabilitation and the Preservation Briefs.
An application packet, which includes the State Historic Preservation Certification Application
form, instructions, a sample completed application, and a copy of the Secretary of the Interior’s
Standards for Rehabilitation is available for free when requested via hpres@mdah.state.ms.us
and sent electronically or for a fee from the following address:
Historic Preservation Division
Mississippi Department of Archives and History
P.O. Box 571
Jackson, MS 39205-0571
601-576-6940