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One of the purposes of Jacksonvilleâ€™s Historic Preservation Program is to provide financial incentives to encourage the restoration and rehabilitation of Jacksonvilleâ€™s historic structures, thereby stabilizing and improving property values and enhancing the cityâ€™s property tax base, while improving the appearance of designated historic structures. Four basic incentive programs are available when developing Jacksonvilleâ€™s Downtown historic resources. One or more of the following programs can be used in a project:

Local Property Tax Exemptions This program saves owners from any increase in property taxes as a result of improving a historic property. The exemption applies to that portion of ad valorem taxes levied by the city (but not the portion levied by the Duval County School Board) on 100 percent of the increase in the assessed value resulting from an approved improvement project. This program is available for projects involving the substantial rehabilitation of a property. The final exemption is for a period up to 10 years.

Â‡ Local Property Tax Exemptions

Eligible Buildings â€˘ Locally designated landmark

Â‡ Local Downtown Historic Preservation and Revitalization Trust Fund Â‡ Federal Tax Credits Â‡ Code Compliance Alternatives for Historic Properties The Historic Preservation Section of the Jacksonville Planning and Development Department is available by appointment to discuss any project prior to submitting applications.

â€˘ Contributing structure in a locally designated Historic District Hereâ€™s How It Works â€˘ Prior to starting work, the applicant submits Part 1 of a two-part application. â€˘ The Historic Preservation Section reviews the project for consistency with the Secretary of the Interiorâ€™s Standards for Rehabilitation and applicable guidelines. â€˘ Applicant has two years to complete work. â€˘ After the work is completed, the applicant submits Part 2 and the work is reviewed for consistency with the approved application.

Griffin Facade from the Greenleaf and Crosby Building

• Applications are reviewed by the City Council for final approval and forwarded to the Property Appraiser. • Exemptions begin in January the year following final approval. Example Assessed value of building is $1 million.

Architectural detail from the Elks Club Building

Cost of rehabilitation is $450,000. Assuming a 19.6 millage rate, annual taxes would equal $20,000; 55 percent is city taxes ($11,000) and 45 percent is School Board taxes ($9,000). Before With Rehabilitations Incentive

Without Incentive

Yearly Ad Valorem Taxes

$11,000

$15,000

Yearly School Board Taxes

$9,000

$13,050

Yearly Taxes

$20,000

$24,050

$29,000

Savings over one year: $4,950 Total savings over the 10-year program: $49,500

For More Information Jacksonville Planning and Development Department Comprehensive Planning Division, Historic Preservation Section 128 East Forsyth Street, Suite 700 Jacksonville, FL 32202 (904) 630-1900

Local Downtown Historic Preservation & Revitalization Trust Fund The Downtown Historic Preservation and Revitalization Trust Fund helps finance historic preservation projects. Unlike other programs that provide tax credits or exemptions, the trust fund reimburses the property owner for a percentage of the construction costs. The trust fund is a joint program of the Historic Preservation Section of the Planning and Development Department and the Downtown Development Authority (DDA) of the Jacksonville Economic Development Commission (JEDC). Funds are distributed in the form of loans or grants. Eligible projects may receive a maximum of $1 million per building. Projects restoring or preserving architectural features are given priority. Reimbursements are based on the following maximum amounts: 50 percent for Facade/Exterior Rehabilitation and Restoration 20 percent for Code Improvement Work 20 percent for Interior Rehabilitation and Restoration

Web site information including the application and instructions can be found at www.coj.net. (Look under Historic Preservation in the site index.)

Eligible buildings Locally designated landmark

Questions on the assessment process should be directed to: Duval County Property Appraiser 231 East Forsyth Street, Room 270 Jacksonville, Florida 32202 (904) 630-2014

Here’s How It Works Prior to starting work, applicant submits an application to the Historic Preservation Section.

Contributing structure in a locally designated Historic District

The Historic Preservation Section conducts a site visit, reviews the project for consistency with the Secretary of the Interior’s Standards for Rehabilitation as well as applicable guidelines and forwards comments to the DDA. The DDA reviews the application for its economic impact, consistency with the Downtown Master Plan, financial needs and minority business participation. A redevelopment agreement is created and forwarded for review by the DDA, JEDC and City Council. Upon completion an inspection is conducted to ensure compliance with the approved application before funds are released. Example Assessed value of building is $1 million. Cost of rehabilitation is $450,000, assuming full funding.

Exterior work . . .$100,000 x 50% = $50,000 Code compliance work$200,000 x 20% = $40,000 Interior work . . .$150,000 x 20% = $30,000 Total reimbursement: $120,000

Federal Historic Preservation Tax Credits This program rewards private investment in the rehabilitation and preservation of historic buildings. The Historic Preservation Tax Credits program is one of the federal government’s most successful community revitalization programs. The program is administered with help from the state Historic Preservation Office (SHPO) through the National Park Service in partnership with the Internal Revenue Service. A 20 percent tax credit is available for the certified rehabilitation of certified historic structures. (The rehabilitation of non-historic, non-residential buildings built before 1936 is eligible for a 10 percent tax credit.) The building must be used in a trade or business or held for production of income. Projects are reviewed under the Secretary of the Interior’s Standards for Rehabilitation. A tax credit differs from an income tax deduction. A tax deduction lowers the amount of income subject to taxation. A tax credit, however, lowers the amount of tax owed. In general, a dollar of tax credit reduces the amount of income tax owed by one dollar. Additionally, in some cases, these credits can be sold up-front through syndication and used as equity in up-front costs associated with the construction. Eligible Buildings Individually listed on the National Register Contributing structures in a National Register District Here’s How It Works Prior to starting work, a three-part application is submitted to the State of

JEDC 220 East Bay Street, 14th Floor Jacksonville, Florida 32202 (904) 630-1858 Web site information including the application and instructions can be found at www.coj.net. (Look under JEDC-Downtown Development.) Brass detail from the Greenleaf and Crosby Building

Florida, Bureau of Historic Preservation (SHPO) where the building is reviewed for eligibility under Part 1 and the project is reviewed for consistency with the Secretary of the Interior’s Standards for Rehabilitation under Part 2. The application is forwarded to the National Park Service for review. Once the project is completed Part 3 is submitted to the state and once again forwarded to the National Park Service. The credit is taken when filing the Federal Income Tax Return. Example Assessed value of building is $1 million. 20 Percent = $90,000 Income Tax Credit Cost of =certified rehabilitation is 10 Percent $45,000 Income Tax Credit $450,000. Savings can equal $ 90,000 on this project For More Information Information with application download and instructions can be found at the National Park Service Web site at www2.cr.nps.gov/tps/tax/index.htm. Questions on filing applications should be directed to: State of Florida, Bureau of Historic Preservation 500 S. Bronough Street Tallahassee, FL 32399-0250 (800) 847-7278 Code Compliance Alternatives for Historic Properties This local legislation allows more flexibility when dealing with restoration and rehabilitation of existing buildings by encouraging alternative methods for meeting safety requirements without adhering to the strict compliance of new codes. When initial efforts to comply with modern building and fire codes show that significant portions of the historic structure might be lost, the Historic Building Code Matrix (adopted from the International Building Code) may be used. The matrix system allows a design professional to gain code credits for areas in which the structure goes over and above today’s building and fire

Elks Club Building archway, circa 1926

codes. The building matrix allows the implementation of more sensitive construction methods for preservation, making the project more economically feasible. All work must be approved by the city fire marshal and chief of the Building Inspection Division. Eligible Buildings Locally designated landmark Contributing structure to a locally designated Historic District Here’s How It Works A design professional performs a code review and cost estimate for the construction necessary for the intended use for the building. A qualified design professional may use the matrix to obtain positive credits for areas in which the as-planned structure goes over and above the building and fire codes to offset negative credits for areas where the structure does not meet the codes. It is suggested that you meet with the Building Inspection Division and Fire Marshal's Office to review your findings early in the process. For More Information Building Inspection Division, Public Works City Hall Annex 220 E. Bay Street Jacksonville, FL 32202 (904) 630-1100

Ritz Theatre

La Villa School of the Arts

Federal Courthouse Future Duval County Courthouse Complex

LaVilla

T-U Performing Arts Center

Br oo kly n

Hemm Plaz

Prime Osborn Convention Center

Baptist Medical Center

Cathedral g

Sports Comp

New Main Library

Ball Park

Arena

acksonville Landing

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plex Stadium

Historic Buildings Historic Churches Historic Government Buildings

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1. Adams Building 521 West Bay Street

15. Duval County Armory 851 North Market Street

29. Florida National Bank 51 West Forsyth Street

2. Ambassador Hotel* 310 West Church Street

16. Dyal-Upchurch Building* 6 East Bay Street

30. Florida Theatre Building* 128 West Forsyth Street

3. Annie Lytle Elementary School 1001 Gilmore Street

17. El Modelo Cigar Factory* 513 West Bay Street

31. Genovar's Hall 636-648 West Ashley Street

18. Elena Flats Apartments 122-128 East Duval Street

32. Greater Hills Temple 825 West Monroe Street

19. Elks Club Building 207 North Laura Street

33. Greenleaf & Crosby Building 200-208 North Laura Street

20. Federal Reserve Bank 424 North Hogan Street

34. Groover Stewart Drug Company* 25 North Market Street

4. Atlantic National Bank 121 West Forsyth Street 5. Atlantic National Bank Annex* 118 West Adams Street 6. Barnett Bank 112 West Adams Street

21. Fire Station No. 4 639 West Duval Street

7. Bethel Baptist Institutional Church* 1058 North Hogan Street

22. Fire Station No. 5 347 Riverside Avenue

8. Bisbee Block 51 West Bay Street

23. First Baptist Church 130-133 West Church Street

9. Bisbee Building 47 West Forsyth Street

24.First Baptist Church Sunday School Bldg. 121 West Church Street

10. Carling/Roosevelt Hotel* 33 West Adams Street 11. Catherine Street Fire Station* Metropolitan Park 12. City Engineer's Building 940 North Main Street 13. Clara White Mission 611-615 West Ashley Street 14. Covington Company Building 301 East Bay Street

35. Guaranty Trust & Savings Bank 101 East Bay Street 36. H. & W. B. Drew Company 45 West Bay Street 37. Hamby Building 325 West Forsyth Street 38. Herkimer Block 136 East Bay Street

25. First Federal Savings 331 West Forsyth Street

39. Hildebrandt Building 300 West Adams Street

26. First Presbyterian Church 215 North Ocean Street

40. Holmes Block 107-117 East Bay Street

27. Florida Baptist Convention Center* 218 West Church Street

41. Hutchinson/Suddath Building 315-319 East Bay Street

28. Florida Life Building 117-121 North Laura Street

42. Immaculate Conception Catholic Church* 121 East Duval Street

43. Jacksonville Free Public Library* 101 East Adams Street

54. Mount Mariah A.M.E. Church 99 Oak Street

44. Jacksonville Terminal Complex* 1000 West Bay Street

55. Mt.Zion AME Church* 201 East Beaver Street

66. Snyder Memorial Methodist Church 226-230 North Laura Street

56. Old Bisbee Building 57 West Bay Street

67. St. James Building* 117 West Duval Street

57. Old Brewster Hospital 915 West Monroe Street

68. St. John's Episcopal Cathedral 251 East Duval Street

58. Old Edward Stanton High School* 521 West Ashley Street

69. St. Phillip's Episcopal Church 321 West Union Street

45. Jones Brothers Furniture 516-520 North Hogan Street 46. Kress Building 120 North Main Street 47. Levy Building 201 North Hogan Street 48. Lynch Building 009-013 East Forsyth Street 49. Masonic Temple* 410 West Broad Street 50. McMurray Livery, Sale & Transfer Co. 220 East Forsyth Street 51. Merrill Residence A Philip Randolph Boulevard 52. Morocco Temple* 219 North Newman Street 53. Moulton-Kyle Funeral Home 17 West Union Street

65. Seminole Club 400 North Hogan Street

59. Old St. Andrew's Episcopal Church* A. Philip Randolph Boulevard 60. Old St. Luke's Hospital 314 Palmetto Street 61. Old YMCA Building 407 North Laura Street 62. Palmer Building 315-319 West Forsyth Street 63. Plaza Hotel* 353 East Forsyth Street 64. Professional Building 126 West Adams Street

70. State Board of Health Building 1200 North Julia Street 71. Taliaferro Memorial Chapel 251-1/2 East Duval Street 72. Thomas Porter House* 510 North Julia Street 73. Title & Trust Company of Florida* 200 East Forsyth Street 74. Young Menâ€™s Hebrew Assoc./Maceo's Elks Lodge* 712 West Duval Street *Buildings individually listed on the National Register of Historic Places. Other buildings listed here are considered eligible for the National Register of Historic Places.

SECRETARY OF THE INTERIORâ€™S STANDARDS FOR REHABILITATION 1. A property shall be used for its historic purpose or be placed in a new use that requires minimal change to the defining characteristics of the building and its site and environment. 2. The historic character of a property shall be retained and preserved. The removal of historic materials or alteration of features and spaces that characterize a property shall be avoided. 3. Each property shall be recognized as a physical record of its time, place and use. Changes that create a false sense of historical development, such as

adding conjectural features or architectural elements from other buildings, shall not be undertaken. 4. Most properties change over time; those changes that have acquired historic significance in their own right shall be retained and preserved. 5. Distinctive features, finished and constructed techniques or examples of craftsmanship that characterize a historic property shall be preserved. 6. Deteriorated historic features shall be repaired rather than replaced. Where the severity of deterioration requires replacement of a distinctive feature,

the new feature shall match the old in design, color, texture and other visual qualities and, where possible, materials. Replacement of missing features shall be substantiated by documentary, physical or pictorial evidence. 7. Chemical or physical treatments, such as sandblasting, that cause damage to historic materials shall not be used. The surface cleaning of structures, if appropriate, shall be undertaken using the gentlest means possible. 8. Significant archaeological resources affected by a project shall be protected and preserved. If such resources must be disturbed, mitigation measures shall be undertaken. 9. New additions, exterior alterations or related new construction shall not destroy historic materials that characterize the property. The new work shall be differentiated from the old and shall be compatible with the massing, size, scale and architectural features to protect that historic integrity of the property and its environment. 10. New additions and adjacent or related new construction shall be undertaken in such a manner that if removed in the future, the essential form and integrity of the historic property and its environment would be unimpaired.

DEFINITIONS Certification of Appropriateness (COA): A written document approved by the Jacksonville Historic Preservation Commission or administratively approved by the Planning and Development Department allowing an applicant to proceed with approved alterations, demolition, relocation or new construction of a designated landmark, landmark site or property in an historic district, following a determination of the proposal's suitability to applicable criteria. Certified Historic Structure: A building that is listed individually in the National Register of Historic Places. Contributing Structure or Property: A building or structure which is at least 50 years old within the boundaries of a designated or listed historic district, which contributes to the historic or architectural character of the district, and is identified at the time of the district designation.

Downtown Development Authority (DDA): A division of the JEDC, the DDA seeks to revitalize and redevelop Downtown Jacksonville. Jacksonville Economic Development Commission (JEDC): A division of the Office of the Mayor, the JEDC fosters economic prosperity and uses tax incentives to bring job-generating investment into specific areas of the community. Jacksonville Historic Preservation Commission: A seven member quasi-judicial board that advises the City government and the general public on matters regarding the preservation of Jacksonville's historic resources. Jacksonville Planning and Development Department: Manages Jacksonville's planning and community development activities, makes zoning recommendations, advises exceptions and variances in the Zoning Code, advises the Jacksonville Historic Preservation Commission on historic preservation issues, develops the City's Comprehensive Plan and assists in the reapportionment of the City Council districts. Preservation: The identification, evaluation, recordation, documentation, analysis, recovery, interpretation, curation, acquisition, protection, management, rehabilitation, restoration, stabilization, maintenance or reconstruction of historic properties. Rehabilitation: The process of returning a property to a state of utility through repair or alteration while preserving those portion or features of the property that are significant to its historical, architectural and cultural values. Restoration: The creation of an authentic reproduction beginning with existing parts of an original object or building. Substantial Rehabilitation: During a 24-month period selected by the applicant, rehabilitation expenditures must exceed the greater of $5,000 or the adjusted basis of the building and its structural components. The adjusted basis is generally the purchase price, minus the cost of land, improvements already made minus depreciation already taken. Once the substantial test is met, all qualified expenditures including those incurred outside the measuring period qualify for the credit.

+,6725,& '(6,*1$7,216 1DWLRQDO 5HJLVWHU RI +LVWRULF 3ODFHV The National Register of Historic Places is the nation's official list of cultural resources worthy of preservation. The National Register is comprised of both individual buildings and districts having national, state or local significance. Application for National Register listing for certain sections of Downtown Jacksonville are forthcoming.

/RFDO /DQGPDUNV The Jacksonville Historic Preservation Commission determines whether a property meets the criteria for designation as a landmark or landmark site. The Commission forwards an advisory recommendation to the City Council, accompanied by a report of findings. In general, a structure must be at least 50 years old and meet at least two of the following criteria: It has value as a significant reminder of the cultural, historical, architectural or archaeological heritage of the city, state or nation; Its location is the site of a significant local, state or national event; It is identified with a person or persons who significantly contributed to the development of the city, state or nation; It is identified as the work of a master builder, designer or architect whose individual work has influenced the development of the city, state or nation; Its value as a building is recognized for the quality of architecture, and it retains sufficient elements showing its architectural significance; It has distinguishing characteristics of an architectural style valuable for the study of a period, method of construction or use of indigenous materials; Its suitability for preservation or restoration. All work done on local landmarks require a Certificate of Appropriateness (COA).

/RFDO +LVWRULF 'LVWULFWV Historic District designations recognize multiple properties. Historic districts must meet at least two of the criteria identified under Local Landmarks and the following: Its character is a geographically definable area or neighborhood possessing a significant concentration or continuity of sites, buildings, objects or structures united in past events, or united in culture, architectural style or aesthetically by plan or physical development. The Old Bisbee Building on Laura Street