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PRESERVATION OKLAHOMA NEWS L APRIL 2012 1 Update on Tax Credit Task Force

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PRESERVATION OKLAHOMA NEWS L APRIL 2012 1 Update on Tax Credit Task Force PRESERVATION April 2012 Volume XVIII, No 3 OKLAHOMA NEWS A joint project of the State Historic Preservation Office and Preservation Oklahoma 2012 Oklahoma’s Most Endangered Historic Places The Walcourt Building in Oklahoma City. Photo and image: Justin Moore On March 29th, Preservation Oklahoma unveiled the 2012 Walcourt Building: Oklahoma City Oklahoma’s Most Endangered Historic Places List. The Empty for decades, the Walcourt has long caught the event was held at the Oklahoma Supreme Court Building, attention of Oklahoma City residents and visitors, inspiring formerly home to the Oklahoma Historical Society in fantasies and questions about its history with its Oklahoma City. Attendees participated in a silent auction impressive but lonely appearance. and reception before the list was unveiled, and also had the opportunity to watch a screening of Saving Yesterday, an The Walcourt Apartment Building was constructed in 1927 OETA program featuring many past and present Endan- in the Gothic style, and was listed on the National Register gered properties, as well as some great preservation suc- of Historic Places in 1982. Its major period of use was from cess stories. Event sponsors included BancFirst, Midtown the time of its opening through the 1950s, when it was a Renaissance, Cherokee Nation Cultural Tourism, Running posh apartment building for business people working Wild Catering, Forest Building Materials, MA+ Architec- downtown. Architect Joe Davis, builder Charles Beveridge, ture, Preservation El Reno, and Big Five Community Ser- and consulting engineer and owner of the property, H.E. vices, with generous support from the Kirkpatrick Family Musson, gave great attention to detail to create stylish Fund and Kirkpatrick Foundation. apartments with high-end fixtures, including Kohler fixtures, genuine maple wood trim, and Shaeffer mantles in every Since 1993, Preservation Oklahoma has recognized historic unit. The imposing brick and cast stone exterior appealed sites across the state at risk of demolition or deterioration, to oilmen and bankers flocking to Oklahoma City during raising awareness of the need to protect Oklahoma’s his- periods of prosperity. toric resources. While inclusion on the list does not guar- antee protection or funding, it can be a key component in Years of vacancy raise concern about deterioration, de- mobilizing support for the preservation of historic sites. ferred maintenance, and damage caused by people and animals seeking shelter within. Owners reportedly have no This year’s list features many diverse new entries facing a plans to demolish the building but need help to see it put wide range of threats. Each tells a story important to its back into use. As surrounding neighborhoods see community; some that have long been forgotten and oth- redevelopment and revitalization, this grand building is ripe ers that continue to fascinate and make people wonder for rehabilitation. “what if?”. Hopefully this year’s list will inspire property owners, local governments, and average Oklahomans to Continued on Page 3. take a second look at the historic resources around them and to consider what those resources could become. PRESERVATION OKLAHOMA NEWS l APRIL 2012 1 Update on Tax Credit Task Force The Task Force for the Study of Tax Credits and Economic limitations on dollar amounts of credits; sunset provisions; Incentives in Oklahoma was established in 2011 under restrictions on consideration of tax credit legislation at the HB1285. The historic building rehabilitation tax credit was end of legislative session; and transparency. among the incentives programs considered during the task force's July 15th meeting, and a summary of that meeting Since the start of the 2012 Legislative Session, numerous appeared in the October issue of Preservation Oklahoma bills addressing these and other concerns with tax credits News. have been introduced. House Bill 2979, which proposed to end transferability and eliminate the historic tax credit, Dr. Bob Blackburn, Executive Director of the Oklahoma His- failed in committee, but other bills that could impact the torical Society and the Oklahoma State Historic Preserva- historic tax credit by eliminating it, extending its deferral tion Officer and several business and community leaders (due to expire July 1 of this year), or otherwise altering the and preservation advocates spoke about the importance of way in which it is administered, are still under considera- the rehabilitation tax credits and answered questions dur- tion. ing the July 15th meeting. Responding to a request from the task force, Dr. Blackburn attended their October 12th Introduced in 2005, the Credit for Qualified Rehabilitation meeting to further discuss the certification process for the Expenditures allows property owners who rehabilitate Na- 20% tax credits. tional Register of Historic Places-eligible properties for use as public, for-profit entities to recoup a portion of their ini- The Task Force scrutinized each of Oklahoma's tax credit tial investment through tax incentives. It parallels a federal programs for constitutionality based on guidelines set forth tax credit, therefore allowing up to a 20% state tax credit by former Attorney General Drew Edmondson. The tax along with a 20% federal tax credit for a total of 40%. credit must (1) "promote a public purpose affecting the in- habitants of the state as a community, not as individu- There are very specific guidelines about the procedures of als;” (2) be supported by “adequate consideration;” and (3) rehabilitation, and project proponents must stay within have “adequate controls and safeguards.” these guidelines to be eligible for the credit. Since its in- ception, over 20 properties across the state have been suc- On December 22, 2011, the task force released its report cessfully rehabilitated utilizing the state tax credit, including containing ten recommendations. These include the elimi- such landmarks as the Mayo and Ambassador Hotels in nation of transferability; audits for those seeking to use tax Tulsa, the Skirvin Hotel in Oklahoma City, and the Wells credits; the requirement of prior approval of projects seek- Building in Sapulpa. Investors in these and many other pro- ing to use tax credits by a state entity; fiscal impact state- jects have said that these would not have been possible ments for future tax credit legislation; requirements related without the tax incentives. to job retention or creation as a result of tax credits; the consideration of tax credits as a “last resort” for incentives; For more information, contact Preservation Oklahoma at [email protected]. Preservation Oklahoma News, the newsletter of Oklahoma’s historic preservation community, is published Are you a member of quarterly as a joint project of Preservation Oklahoma and the Oklahoma Historical Society, State Historic Preservation Office. Preservation Co-Editors Melvena Heisch Deputy State Historic Preservation Officer Oklahoma, Inc.? State Historic Preservation Office Oklahoma Historical Society Not everyone who receives this Oklahoma History Center Preservation Oklahoma Board of Directors newsletter is a member! Can’t 800 Nazih Zuhdi Drive Oklahoma City, OK 73105 Officers and Board Members remember the last time you paid 405/522-4484 Barrett Williamson, President (Norman) www.okhistory.org/shpo/shpom.htm Jim Carrington, Vice President (Tulsa) your dues? Haven’t received an Susan Atkinson, Secretary (Norman) Pete White, Treasurer (Oklahoma City) invitation in the mail from POK in a Katie McLaughlin Friddle Katie Altshuler, Member (Oklahoma City) while? Please call to confirm your Executive Director Kingkini Arend, Member (Enid) status at 405/525-5325, or email Preservation Oklahoma, Inc. Bill Bryans, Member (Stillwater) [email protected]. Jennie Buchanan, Member (Altus) All correspondence should be directed to: Kay Decker, Member (Freedom and Alva) Herb Fritz, Member (Tulsa) You can rejoin at any time by mailing Preservation Oklahoma, Inc. Alice Johnson, Member (Oklahoma City) in the membership card on the back 405 NW 15th Street Brannyn McDougal, Member (Shawnee) Oklahoma City, OK 73103 Lisa Melchior, Member (Pryor) page of this newsletter, or at Email: [email protected] www.preservationok.org. Don’t miss Phone: 405/525-5325 all the fun, the news, and the The activity that is the subject of newsletter has been financed in part with Federal funds from the National Park Service, U.S. Department of the Interior. However, the contents and opinions do not necessarily reflect the views or policies of the Department of the Interior, nor does the mention of trade members-only opportunities—renew names or commercial products constitute endorsement or recommendation by the Department of the Interior. your membership in Preservation This program receives Federal financial assistance for identification and protection of historic properties. Under Title VI of the Civil Rights Act or 1964, Oklahoma, Inc. today! Section 504 of the Rehabilitation Act of 1973, and the Age Discrimination Act of 1975, as amended, the U.S. Department of the Interior prohibits discrimi- nation on the basis of race, color, national origin, disability, or age in its federally assisted programs. If you believe you have been discriminated against in any program, activity, or facility as described above, or if you desire further information, please write to: Office of Equal Opportunity, National Park Service, 1849 C Street, N.W., Washington, D.C. 20240.
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