History

1966- The United States government passed the National Historic Preservation Act (NHPA) which created the National Register of Historic Places (NRHP). The National Park System (NPS) became the lead agency for the Register.

1973– Reorganization. The NPS history programs affiliated with the U.S. National Parks system and the National Register were categorized into Assistant Directorates, the Assistant Directorate for Archeology and Historic Preservation (ADAHP) and the Assistant Directorate for Park Historic Preservation (ADPHP). The ADAHP dealt with resources which were external to the NPS and the ADPHP dealt with resources associated internally with the NPS.

Pre 1976- The federal tax code favored new construction over the reuse of existing, often historical, buildings.

1976– In conjunction with the Bicentennial, among other things, the 1976 Tax Act encouraged, for the first time, the preservation of income producing historic properties. The Act included such supportive measures as counting preservation easements as charitable donations.

1981– The Economic Recovery Tax Act (ERTA) introduced a three-tier investment tax credit. The ERTA allowed a 25% tax credit for the rehabilitation of historic, income-producing properties, both residential and nonresidential; a 15% tax credit for the rehabilitation of nonresidential income-producing properties at least 30 years old; and a 20% tax credit for the renovation of income-producing non-residential property at least 40 years old. There was a significant increase in the number of rehabilitation projects as a result of the 1981 legislation.

1983– The two assistant directorates that were created in 1973 were merged and placed in control of the Register to promote efficiency.

1986– The 1986 Tax Reform Act changed the provisions of the rehabilitation tax credits. Instead of a 25% tax credit for historic rehabilitation, the tax credit was reduced to 20%. To qualify for the historic rehabilitation credit the property had to be a “certified historic structure”; the rehabilitation had to be “substantial”; and the rehabilitation had to be “historically” certified by the National Park Service. Further, instead of a 15 to 20% tax credit for income-producing non-residential properties 30 to 40 years old, respectively, the Act reduced the tax credit to 10%. The tax credits have remained at these percentages for more than 20 years.

1987– By 1987, State Historic Preservation Offices existed in 57 separate jurisdictions, all fifty states and several territories.

2007– The National Register of Historic Places has seen significant growth since its inception in 1966. In 1986, 3,623 separate properties, sites and districts were nominated for inclusion on the NRHP – a total of 75,000 separate properties. By 1998, the number of separate properties reached more than 1,000,000. At this point, an additional 30,000 properties, sites or districts are added each year. By 2007, the NRHP included more than 80,000 listings with the accompanying records containing information on more than 1,400,000 resources, including buildings, sites, districts, structures and objects.