Florida Administrative Code (Last Updated: October 28, 2024) |
1. Department of State |
1A. Division of Historical Resources |
1A-38. Tax Exemptions For Historic Properties |
1The following words and phrases, when used in this chapter, shall have the following meanings, except where the context clearly indicates a different meaning:
25(1) “Contributing property” means a building, site, structure, or object which adds to the historical architectural qualities, historic associations, or archaeological values for which a district is significant because:
54(a) It was present during the period of significance of the district, and possesses historic integrity reflecting its character at that time,
76(b) Is capable of yielding important information about the period, or
87(c) It independently meets the National Register of Historic Places criteria for evaluation set forth in 10336 CFR Part 60.4, 107incorporated by reference.
110(2) “Division” means the Division of Historical Resources of the Department of State.
123(3) “Historic property” means a building, site, structure, or object which is:
135(a) Individually listed in the National Register of Historic Places;
145(b) A contributing property in a National Register listed historic district;
156(c) Designated as a historic property or landmark under the provisions of a local historic preservation ordinance; or
174(d) A contributing property in a historic district designated under the provisions of a local historic preservation ordinance.
192(4) “Improvements” means changes in the condition of real property brought about by the expenditure of labor or money for the restoration, renovation or rehabilitation of such property. Improvements shall include additions and accessory structures (i.e., a garage, cabana, guest cottage, storage/utility structure) so long as the new construction is compatible with the historic character of the building and site in terms of size, scale, massing, design and materials, and preserves the historic relationship between a building or buildings, landscape features and open space.
276(5) “Local government” means the board of county commissioners or the governing authority of the municipality that has adopted an ordinance providing for property tax exemption for improvements to historic properties pursuant to section 310196.1997 311or 312196.1998, F.S.
314(6) “Local historic preservation office” means a local government agency certified by the Division as qualified to review applications for property tax exemptions pursuant to sections 340196.1997 341or 342196.1998, F.S.
344(7) “National Register of Historic Places” means the list of historic properties significant in American history, architecture, archeology, engineering and culture, maintained by the Secretary of the Interior, as established by the National Historic Preservation Act of 1966 (Public Law 89-665; 80 STAT. 915; 38816 U.S.C. 470391), as amended.
394(8) “Noncontributing property” means a building, site, structure, or object which does not add to the historic architectural qualities, historic associations, or archaeological values for which a district is significant because:
425(a) It was not present during the period of significance of the district,
438(b) Due to alterations, disturbances, additions, or other changes, it no longer possesses historic integrity reflecting its character at that time or is incapable of yielding important information about the period, or
470(c) It does not independently meet the National Register of Historic Places criteria for evaluation.
485(9) “Renovation” or “rehabilitation”. For historic properties or portions thereof which are of historical or architectural significance, “renovation” or “rehabilitation” means the act or process of returning a property to a state of utility through repair or alteration which makes possible an efficient contemporary use while preserving those portions or features of the property which are significant to its historical, architectural, cultural and archaeological values. For historic properties or portions thereof which are of archaeological significance or are severely deteriorated, “renovation” or “rehabilitation” means the act or process of applying measures designed to sustain and protect the existing form and integrity of a property, or reestablish the stability of an unsafe or deteriorated property while maintaining the essential form of the property as it presently exists.
611(10) “Restoration” means the act or process of accurately recovering the form and details of a property and its setting as it appeared at a particular period of time by means of the removal of later work or by the replacement of missing earlier work.
656(11) “Useable space” means that portion of the space within a building which is available for assignment or rental to an occupant, including every type of space available for use of the occupant.
689Rulemaking Authority 691196.1997, 692196.1998 FS. 694Law Implemented 696196.1997, 697196.1998 FS. 699History–New 1-31-94, Amended 9-3-00.