Jcpenney BUILDING 732 BROAD STREET | AUGUSTA GA

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THE JCPenney BUILDING 732 BROAD STREET | AUGUSTA GA Jordan Trotter Commercial Real Estate is proud to exclusively market the historic JCPenney Building located along the 700 block of Broad Street in Augusta, Georgia. Purchase Price: $1,975,000 Size: 78,000 Square Feet Year Built: 1895 Zoning: B2 (General Business) *Located in the Opportunity Zone *Eligible for Historic and Special Tax Credits The 700 block is quickly becoming the entertainment district of Augusta with the Imperial Theatre, The Miller Theater, and the future relocation of the Morris Museum of Art across the street. TAX CREDITS UNDERSTANDING HISTORIC TAX CREDITS The federal Historic Tax Credit (HTC) program was enacted in 1976 to encourage the preservation and rehabilitation of historically significant buildings. For a property to be eligible for the HTC Program it must be listed in the National Register of Historic Places, or be located in a registered historic district. Fortunately for the JC Penney Building, the 700 block of Broad Street is located within the Augusta Downtown Historic District, which makes this building eligible for all programs of the National Register. WHAT IS THE INCENTIVE? A 20 percent federal tax credit of Qualified Rehabilitation Expenditures (QRE’s) for the cost incurred during the rehabilitation of a certified historic structure for commercial, agricultural, industrial or residential rental purposes. In addition, the State of Georgia offers two tax incentives. The first is known as the Georgia State Income Tax Credit for Rehabilitated Historic Property. This offers a 25% tax credit on qualified rehab expenses against Georgia income taxes. The second is the State Preferential Property Tax Assessment for Rehabilitated Historic Property. This freezes the county’s property tax assessment at the pre-rehab value for 8 years, escalating to the fair market value in the 10th year. ARE THERE ANY OTHER INCENTIVES? Yes... It is eligible for all grants and programs of the National Register of Historic Places. It is eligible for the Georgia Cities Loan ($250,000 low interest loan). It is eligible for AMENDMENT 65 - Freezes the property taxes for 5 years if the improvements are greater than $500,000. 732 Broad Street The JC Penney Building 78,004 sq. ft. 732 Broad Street The JC Penney Building 78,004 sq. ft. A U G U S T T 5th Floor A Patio Area 12,600 sf H 7,400 sf E 4th Floor 12,600 sf A L 3rd Floor B 12,600 sf I O 2nd Floor N 20,000 sf 1st Floor 20,000 sf BROAD STREET ALBION AVENUE BUILDING RENDERING The Lamar Building Discovery Plaza The Augusta University Building The SunTrust Building The Marion Building Imperial Theatre The Chronicle Building The Citizens and Southern National Bank Building THE JC PENNEY BUILDING The Merryland Building The Miller Theater The Richmond Hotel MARRIOT HOTEL AND CONFENCE CENTER SAVANNAH RIVER NAMAN TAX HOTEL SLAYER UNISYS AUGUSTA SUNTRUSTREYNOLDS STREET COMMONS BUILDING THE JB WHITES BUILDING IMPERIAL THE DEPOT TWELFTH STREET THEATER MORRIS PROJECT MUSEUM AUGUSTA ELEVENTH STREET UNIVERSITY BUILDING TENTH STREET AUGUSTA THE JC PENNY BROAD STREET HISTORY MILLER BUILDING OF MUSEUM THEATER JAMES BROWN BLVD THE RICHMOND HOTEL PUBLIC EIGHTH STREET LIBRARY ELLIS STREET SEVENTH STREET SIXTH STREETGREENE STREET BELL AUDITORIUM MUNICIPAL BUILDING FIFTH STREET AUGUSTA TELFAIR STREET JUDICIAL WALKER STREET CENTER JAMES WALTON WAY BROWN ARENA PARKER DYE 706.399.9303 [email protected] HOLTON BRINSON 706.833.1324 [email protected].

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