Tag Archives: National Register

Architecture, Birmingham Historical Society, Birmingham Landmarks, City of Birmingham, Highland Avenue, Historic Preservation, Neighborhoods, Publications, Research, Southside

What’s the National Register?

Ever thought about what historic organizations do and how they do it? What’s the organizational hierarchy?

  1. Federal Agencies
  2. Non Profit Organizations
  3. State Organizations
  4. Local Historical Organizations

Curious to learn more about a historic property? Living in a historic district, maybe? Let’s start with the National Register and answer those questions!

Federal Agencies & Non Profits

The National Register is a federal agency1 supported by tax dollars that promotes the restoration of significant historic properties. It maintains the official list of historic places in the United States worthy of preservation and is managed by the National Park Service.

It is NOT related to the National Trust for Historic Preservation which is a non-profit organization2 privately supported by their membership which advocates for historic properties. However, they do not manage nor approve register listings.

State

Properties included on the National Register must first be nominated or approved by state organizations3 and are subject to state laws, which in Alabama is the Alabama Historical Commission. Generally, nominated properties are at least 50 years old unless they are exceptionally important.

Local Historical Organizations

Birmingham Historical Society is among the local historical organizations4 which take great pride in their cities, researching their surroundings to educate and make recommendations about significant historic properties and people. It is often involved in the nomination process of historic properties and districts. Available publications document their research since their start in 1942.

In November of 2022, Birmingham Historical Society moved to the Southside area in the Highland Avenue Historic District near the Rhodes Park, Chestnut Hill, Country Club, Milner Heights, and Hanover Place Historic Districts.

Since that time, we’ve enjoyed exploring our new home in more depth. Our Highland Avenue neighbor, Randy Merritt, has been documenting the remaining historic homes on Highland Avenue as well as collecting archival photos of those that have been demolished.

The assortment tells the story of Birmingham’s pioneering residents whose strong belief propelled the city’s growth. It’s a tale of architectural innovation, economic power, social norms, financial successes, and the complex local politics of that time.

So, whether intrigued by the people, the location, the event, or by the lessons learned, history at all levels creates a compelling story worth preserving and telling. Grateful for the organizations that continue to tell those stories! One can’t help but appreciate the efforts of all of the organizations dedicated to upholding and conveying this history.

Below shows some of the process in registering the Highland Avenue Historic District. The Birmingham Historical Society offices are on the ground floor retail space in what was originally the Altamont Apartment Building on lot #4 on diagram below.

Alabama Historical Commission, Historic Preservation

Are You in an Historic Polygon?

These areas highlighted in blue on the interactive map below on Birmingham’s Southside have all been designated historic districts by the Alabama Historical Commission. This can be of benefit to owners who want to own or renovate an historic building or home.

The Alabama Historic Rehabilitation Tax Credit is a 25% refundable tax credit available for private homeowners and owners of commercial properties who substantially rehabilitate historic properties that are listed in or eligible for the National Register of Historic Places and are 60 years old or older.

This may also entitle you to lower advalorem taxes. For more information, see the tax incentives available from the Alabama Historical Commission. Please click on the interactive map below to see other areas eligible for tax credits.

Birmingham Historical Society, Historic Preservation, Planning, Engineering, and Permits

Is Your Commercial Property Eligible for Historic Tax Breaks?

Click on the interactive map above to locate your property. The State of Alabama encourages owners of historic income-producing properties to maintain them by providing tax credits for rehabilitation. Properties built before 1960 and in an historic district would most likely be eligible for the credit. Owners of income-producing historic properties can use this program to improve and repair their properties while receiving tax credits against income tax they owe to the State of Alabama.

1) Property must be at least 60 years old…

2) Property must be listed in the National Register of Historic Places either individually or as a contributing resource in a listed National Register district.

OR

3) Property must be eligible for the National Register either individually or as a contributing resource in an eligible National Register district.

Information on Alabama’s Historic Preservation Tax Credit HERE

2017 Alabama Historic Rehabilitation Tax Credit

The Alabama Historic Rehabilitation Tax Credit is a 25% refundable tax credit available for owners of income-producing properties who substantially rehabilitate historic properties that are listed in or eligible for the National Register of Historic Places and are 75 years old or older.

What expenses qualify for the credit?

Repair of exterior materials; repair of structural systems; repair of interior finishes like floors, walls, and ceilings; upgrades to HVAC, electrical, and plumbing; and architectural, engineering, and land surveying fees.

The Process of applying

Advalorem Tax Break

The Wallace Property Relief Constitutional Amendment (“Lid Bill”) Code of Alabama 40-8-1 Section 2. allows all historic property, regardless of use, to be assessed at 10% of the assessed value for ad valorem tax purposes.