Tax Act Forms

Preparation of the Historic Preservation Certification Application (HPCA) form is done for buildings determined by the Secretary of the Interior, through the National Park Service, to be "certified historic structures." The process requires close collaboration with the owner(s), architects, developer(s), National Park Service, and other governmental agencies to assure the work complies with the Secretary's Standards for Rehabilitation for historic, income-producing buildings. The three-part form is produced at different stages over the course of the project.

Part 1 the Evaluation of Significance, provides a thorough description of building prior to rehabilitation, accompanied by photographs.

Part 2 is a description of the rehabilitation work undertaken. Typically a description of the proposed work is submitted to the NPS before it's initiated to assure NPS approval and subsequent qualification for the Federal rehabilitation tax credit upon completion of the work.

Part 3 is filed at the completion of work to request approval of the entire completed rehabilitation work. 

Three of the Tax Act Projects Preservation Company has worked on have received state preservation awards.

The following are illustrative tax act projects in which Preservation Company has been involved.


Monadnock Mills No. 2 & No. 6, Claremont  NHPA_logo.jpg  Plan_NH_logo.jpg

Description of Monadnock Mills No. 2 & No. 6, Claremont


Music Hall, Portsmouth  NHPA_logo.jpg

The Music Hall is a 900 seat theater built in 1878 and enlarged in 1901 under the ownership ofPortsmouthmillionaire Frank Jones.  The building is designated as an “American Treasure” by the U.S. Senate in the “Save America’s Treasures Program” administered by the National Trust for Historic Preservation and the National Park Service.  The Music Hall is historically significant for the beautifully restored auditorium with proscenium arch and painted dome ceiling, and the surviving ca. 1901 hand-operated wood and hemp rigging backstage.  Preservation Company worked with the Music Hall in 2004-2006 to prepare a National Register of Historic Places Nomination Form, a Historic Structures Report, and Historic Tax Credit certification.  The project was the recipient of a New Hampshire Preservation Alliance Achievement Award.


Portsmouth Cottage Hospital  NHPA_logo.jpg

The Portsmouth Cottage Hospital, overlooking the South Mill Pond and downtown Portsmouth, was originally built in 1895 and expanded in the 1920s to its present form.  The building is significant for its Georgian styling and role in the history of health and medicine. The Portsmouth Cottage Hospital was rehabilitated in 2002-2004 by the City and the Portsmouth Housing Authority into a low-income senior housing facility.  Previously the building had been neglected for about twenty years.  The City of Portsmouth used later parts of the complex as its City Hall, but the original Cottage Hospital building was vacant.  Preservation Company completed a Determination of Eligibility, then a National Register of Historic Places nomination, subsequent to the Historic Tax Credit Certification.   The Certified Rehabilitation involved the creation of housing units for low-income elderly housing.  Preservation Company completed Parts I, II and III of the Application for Historic Preservation Certification.   This project was the recipient of a New Hampshire Preservation Alliance Achievement Award.