The National Register of Historic Places Program

The National Register of Historic Places is the official list of historic properties recognized by the Federal Government as worthy of preservation for their significance in American history, architecture, archaeology, engineering and culture. The National Register was created in 1966 and is part of a national program to coordinate and support public and private efforts to identify, evaluate, and protect our significant historic places under the provisions of the National Historic Preservation Act. The National Park Service provides oversight for the program under the Secretary of the Interior. The program is managed by the professional staff of the National Register in Washington, DC, State Historic Preservation Officers, and the Preservation Officers in Federal Agencies. Contact the State Historic Preservation Office for a brochure describing the National Register program.

For additional information go to:

For further information, refer to, 36 CFR (Code of Federal Regulations) 60: http://archnet.asu.edu/archnet/topical/crm/usdocs/36cfr60.html.

Listing in the National Register Provides Benefits to Historic Properties

Tax Incentives

Eligibility for Federal tax provisions: Since 1976, the Federal Internal Revenue Code has contained a variety of incentives to encourage capital investment in historic buildings and to spur revitalization of historic properties. These incentives include a 20% investment tax credit to encourage the preservation of historic commercial, industrial, and rental residential buildings listed in the National Register by allowing favorable tax treatments for rehabilitation. Owners of National Register properties who choose to participate in the preservation tax incentive program must follow the Secretary of the Interior’s Standards for Rehabilitation and receive approval by the National Park Service of the rehabilitation project in order to receive the tax credit.

A 10% rehabilitation tax credit applies only to non-historic, non-residential buildings built before 1936. The 10% credit and the 20% credit are mutually exclusive. Buildings listed on the National Register are eligible only for the 20% tax credit. Owners of non-historic buildings in historic districts may claim a 10% credit only if they file a Part 1 Historic Preservation Certification Application with the National Park Service and receive a determination that the building does not contribute to the district and is not a certified historic structure. Contact the State Historic Preservation Office for a brochure describing the Preservation Tax Incentives.

For further information on building certification requirements, refer to 36 CFR (Code of Federal Regulations) 67.

Other Financial Incentives
The Federal Internal Revenue Code also provides for Federal income, estate, and gift tax deductions for charitable contributions or partial interests in real property (land and buildings). Taxpayers’ gifts of qualified interest may be “exclusively for conservation purposes.” http://www.cr.nps.gov/hps/tps/tax/easement.htm

Because tax aspects outlined above are complex, individuals should consult legal counsel or the appropriate Internal Revenue Service office for assistance in determining the tax consequences of the above provisions. Colleen Gallagher is the IRS representative who serves taxpayers in Minnesota. She can be contacted at 651-726-1480 or at colleen.k.gallagher@irs.gov

Consideration in planning for Federal, federally licensed, and federally assisted projects
Section 106 of the National Historic Preservation Act requires federal agencies to take into account the effects of their actions on historic properties listed in or determined eligible for the National Register. Regulations of the Advisory Council on Historic Preservation, an independent Federal agency, guide this consultation process, which is intended to assure that the value of the historic property is considered in project planning.

For further information on the Advisory Council, refer to 36 CFR (Code of Federal Regulations) Part 800.

Consideration in planning for State, state licensed, and state assisted projects
Minnesota Statues Chapter 138 requires that state departments and agencies have the responsibility to protect the physical features and historical character of properties listed in the National Register by consulting with the Minnesota Historical Society before carrying out any undertaking, or funding, or licensing an undertaking by other parties to determine appropriate treatments and to seek ways to avoid and mitigate any adverse effects on listed properties. For further information, refer to Minnesota Statutes Chapter 138.665 and 138.666.

Consideration before demolition
The rules of the Minnesota Environmental Quality Board (EQB) require preparation of an Environmental Assessment Worksheet (EAW) by the responsible unit of government for any proposed demolition of a property listed in the National Register. For further information on the Environmental Quality Board refer to Minnesota Rules Parts 4410.0200 and 4410-4300 subpart 31 or call 651-205-4660. For online information go to:

Additional Information about the National Register Process and the Meaning of Listing

Listing in the National Register does not mean that the Federal Government wants to acquire the property, place restrictive covenants on the land, or dictate the color or materials used on individual buildings. State and local ordinances, local historical commissions, or laws establishing restrictive zoning, special design review committees, or review of exterior alterations, are not a part of the National Register.

Historic properties of national, state, or local significance under private or local/state government ownership may be nominated by the State Historic Preservation Office. Property owners, historical consultants and Preservation Office staff may prepare nominations. The Federal agency’s Federal Preservation Officer nominates properties under Federal ownership to the National Register.

Tribal Historic Preservation Offices (THPO) perform the same type of preservation activities as those performed by State Historic Preservation Offices. These activities, however, are associated with historic properties located on Tribal Lands.

Procedures have been developed to certify local governments (CLG). The mayor and the heritage preservation commission as the CLG may comment on a property being nominated in their city. If both the mayor and the heritage preservation commission determine that the property does not meet National Register criteria, the nomination will not be considered unless an appeal is filed with the Preservation Office. For a list of certified local governments, contact the Preservation Office.