Well, it’s that time of year again. The weather is warming up a bit as we move into the Spring Season. In the 19th century, before vacuums came into common use, early spring was a time to open windows and sweep homes from “top to bottom” to herald the coming of warmer weather. Your spring maintenance projects can be handled the same way – from roof to foundation. Given that many of you are likely restricted to your homes during the crisis related to the Coronavirus, it might be helpful to think about maintenance as a means to manage boredom and anxiety until some normalcy returns. Afterall, maintenance is preservation for the long haul. Read on for our overview of the benefits of maintenance.

Photo from the National Park Service’s guidelines for maintenance of historic buildings.

 

WHY IS MAINTENANCE IMPORTANT?

I know you have heard us talk a lot about maintenance over the years if you have followed us for any period of time (certainly if you read our blog post on painting your home’s exterior from last week), but we cannot emphasize its importance enough, especially for owners of historical homes: MAINTENANCE IS PRESERVATION. To drive this point home, preservation is defined by the Secretary of the Interior’s standards as:

“to sustain the existing form, integrity, and materials of an historic property.”

Preservation is also the first step of “intervention” based on the Secretary of Interior’s standards and guidelines. Having a maintenance plan helps to preserve the building, slows the natural deterioration cycle, and helps maintain a budget of planned projects rather than major emergency projects (that can cause hasty decisions to be made that may permanently damage the structure).

 

INITIATE YOUR MAINTENANCE PLAN

You can begin to develop your maintenance plan and schedule by following the checklists in the National Park Service’s Preservation Brief No. 47 “Maintaining the Exterior of Small and Medium Size Historic Buildings.” The goal of the checklist is to ensure that the structure is sound and that water is kept out of the building. Having a regular routine looking at the exterior of the building – during a light rain or after a freeze – can help to determine where the water is coming in and can highlight problems that might otherwise go unnoticed.

 

REPAIR vs. REPLACEMENT

Once the maintenance plan is made, the decision to repair building components that have begun to deteriorate is an important preservation decision. Repairing rather than replacing helps to retain more of the historic fabric of the building (an important preservation goal). As we’ve noted in the past, and as the Secretary of the Interior’s Guidelines for Rehabilitation recommends, replacement in kind  is preferable. Replacement in kind means to replace with materials that are the same as what you are replacing: wood for wood, stone for stone, etc. There is a little bit of wiggle room for “compatible substitute material,” such as epoxy. We choose replacement over repair in cases where 50% or more of something is deteriorated, based on guidelines. However, this is a judgment call as there is no hard or fast rule for this. Usually someone who does not work on older buildings or someone that has a replacement mindset will set this bar much lower. Another factor in replacement in kind is the material selection. For example, old-growth wood is much more rot resistant and durable than the second-growth wood available now. We typically use a tropical hardwood or salvaged wood (from an architectural salvage dealer) to ensure that the replacement wood is going to be durable. Make sure the wood components are solid wood, not finger jointed (finger jointing is the process of making smaller wood lengths into longer pieces – most trim and modern window and door frames are finger jointed). This allows water more access points into the wood. And, because modern finger-jointed wood is (usually) inferior second growth pine the deterioration process is accelerated. Ensure that all replacement wood is treated with a preservative (like BoraCare) and prime-coated with an oil-based primer on all sides. If you are using epoxy repair (which we do for smaller repairs and non-wood repairs such as metal and masonry) make sure you remove ALL rotten wood, use consolidant, and then the wood fill epoxy. Most epoxies can be sanded, molded (if necessary), and then finish painted.

 

THE “MAINTENANCE FREE” TRAP

Many of you have likely seen ads for maintenance free products for your home, promising you that you will gain a lot of time by installing their product on your building. Sadly, many maintenance free products are maintenance free because when it comes time to maintain them you just replace it for the new version of the product. This may save time, but it also keeps you stuck in the cycle of replacement: continually buying replacements to keep the product manufacturers in business. Meanwhile, traditional materials are “greener” and more cost-effective in the long run because they are repairable. Cost and eco-friendliness aside, there are other issues with maintenance free products in older buildings. The National Park service’s Preservation Brief No. 47 “Maintaining the Exteriors of Small and Medium Size Historic Buildings” offers the following cautionary notice for historical building owners:

“It is enticing to read about ‘maintenance free’ products and systems, particularly water-proof sealers, rubberized paints, and synthetic siding, but there is no such thing as maintenance free when it comes to caring for historic buildings. Some approaches that initially seem to reduce maintenance requirements may overtime actually accelerate deterioration.”

Often times, we will see water and moisture trapped behind these maintenance free products causing rot that is unseen until replacement is necessary.

 

FURTHER RESOURCES:

  • Links to our Facebook live video series from last year regarding maintenance of your historical home.

 

  • Link to our Podcast from last year with more answers to older home maintenance questions posed by our listeners. The podcast included discussion of water infiltration through masonry walls, paint-related questions, as well as wood repair and preservation.

Jobie Hill, the founder of The Saving Slave Houses Project, joined the Practical Preservation podcast to discuss information about her project’s origins and ongoing projects, as well as future growth. We covered a multitude of topics including:

  • Her background in multiple fields related to preservation and what triggered her interest in saving slave houses
  • How a master’s thesis idea led to the discovery of connections between former slaves’ narratives and the slave houses, both of which were documented separately by the Works Progress Administration in the 1930’s and 1940’s
  • Her instrumental work on the Mulberry Row Project at Monticello
  • Predecessors who started similar research on slave history and homes before it was widely accepted
  • The challenges of extending her project with others’ help, and hopes for future growth

 

Contact/Follow:

Website

Linkedin

 

More info:

C-SPAN videos 

Paint is probably on a lot of homeowner’s minds right now (and if you listened to last week’s podcast you have definitely thought about it). With the warmer weather allowing us to step outside and breathe fresh air, we’re also afforded the opportunity to see what the weather and time have done to the outside of our homes. Updating the paint on your home’s exterior might be an obvious need, and is a task best completed when temperatures are mild and not too humid. Spring is a good time to plan and prep for that, so read on for pointers on painting your historical home.

Photo by David Pisnoy on Unsplash

Painting a historical home can be quite a challenge. Proper preparation, risk of damage, quality and cost, safety, color choices, and maintaining it all must be considered. Read on for tips to navigate this process.

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TIPS FOR PAINTING YOUR HISTORICAL HOME

  • Preparation. One of the key elements to a successful, long-lasting project is the surface preparation. For the different types of paint that may already be on your building, each has its own preparation requirements. If you are not sure what type of paint is on your building, you can consult a qualified contractor  to obtain a paint analysis, providing you with both the chemical and color makeup of your existing paint. Determine if paint is failing, and possible causes – moisture is usually the reason paint is failing. Once you have addressed the underlying cause, you can move on to preparing the surface for the paint. Make sure that the surface is clean and free of loose paint (you can remove the paint completely, but this is not always necessary to get to a sound surface). Never use abrasive methods (see next bullet regarding damage avoidance below) to remove paint. Listen to one of our previous podcasts for tips on one option to safely strip paint. After the paint is removed and the surface is cleaned, make sure that the wood has a chance to dry out before the prime coat is added. If the wood is very dry (e.g., the paint has peeled off and it has been allowed to weather with no coating) you can pre-treat with 50% boiled linseed oil and 50% turpentine prior to the oil-based prime coat. Using good lead-safe habits is important for any building pre-1978 (we assume it has lead paint unless it has been abated)

 

Because paint removal is a difficult and painstaking process, a number of costly, regrettable experiences have occurred – and continue to occur – for both the historic building and the building owner. Historic buildings have been set on fire with blow torches; wood irreversibly scarred by sandblasting or by harsh mechanical devices, such as rotary sanders and rotary wire strippers; and layers of historic paint inadvertently and unnecessarily removed. In addition, property owners using techniques that substitute speed for safety have been injured by toxic lead vapors or dust from the paint they were trying to remove, or the misuse of the paint removers themselves.

Being too aggressive with paint removal can damage the historical materials. Never use abrasive methods, mostly because of the public safety and lead paint, but also the potential to damage the wood. Using heat can also be dangerous. Open flame torches and even heat guns can cause a fire to start. There are infrared systems that do not get as hot as heat guns, if you wanted an option beyond chemical strippers.

 

  • Quality and Cost. The temptation to save money by using cheap paint can be alluring. Many contractors, and even homeowners, mistakenly think that paint choices need only match historical colors, but this is not so. The old adage “you get what you pay for” is particularly true for your paint. Investing in quality paint will save you money in the long run. For a limited time, The Real Milk Paint Co. is offering a “3 FOR FREE” deal; Buy 3 samples of product of your choice for $3.50 each, and they get shipped to you for free.

 

  • Safety and Handling Lead Paint. The health risks of lead exposure are well known – brain and nervous system damage, hearing and vision loss, impaired development of children, etc. But, did you know that lead in dust – such as the dust created while sanding and prepping surfaces for new paint – is the most common route of exposure to lead? To avoid these risks, choose a contractor who is “Renovation, Repair, and Painting” certified by the EPA for lead paint handling. There is also general information from EPA for homeowners. 

 

 

  • Maintenance. The National Park Service’s Preservation Briefs No. 47 on Maintaining the Exterior of Small and Medium Size Historic Buildings indicates that exteriors of the home should be inspected at least annually to determine if paint should be repaired, otherwise corrected, or exteriors need re-painted. You can also view our video on general maintenance plans and paint maintenance. 

 

Ask yourself these questions before beginning any painting project:

  • Does my paint exhibit any peeling, crackling, chalking (powdering), crazing (small, interconnected cracks), mold, mildew, staining, blistering or wrinkling?
  • Does my building have an existing paint application that is inappropriate for its historic fabric?
  • Do I know what type of paint is currently on my building and what preparation is required before painting over that type of paint?
  • If I am using a contractor, are they “Renovation, Repair and Painting” certified by the EPA for lead paint handling?
  • Does that contractor understand which methods, tools, materials, and chemicals are appropriate for paint removal on my historical building?

FURTHER RESOURCES FOR PAINTING HISTORICAL BUILDINGS:

 

Dwayne Siever, founder of The Real Milk Paint Company, joined the Practical Preservation podcast to discuss information about his historic preservation- and earth-friendly paint, wood finish, and wax business. We covered a multitude of topics including:

  • How his background in wood-working, repairing antique furniture and creating antique reproductions eventually led to an interest in finishes and paints that functioned better than modern products
  • How experimenting with creating milk paints led to a loyal client base and expanded following when the business started in the mid-90s
  • The applicability of these products for both historic preservation and environmentally-safe projects, including durability, quality, maintenance, safety, and multi-purpose/benefits
  • Lessons learned and challenges for preservation in general

 

Contact/Follow:

Website

Facebook

YouTube

 

Visit:

Fine woodworking live event in Sturbridge, MA, April 17-19. Visit their vendor table or see Nancy Hiller demonstrate how to use milk paint.

American Association of Woodturners’ (AAW) 34th Annual International Symposium in Louisville, KY, June 4-7. Visit their booth. 

 

Promotion/Deal:

The website currently has a 3 FOR FREE deal; buy 3 samples of product of your choice for $3.50 each, and they get shipped to you for free! (Limited time only)

 

 

Winter may soon be coming to a close, but there’s still time during the tempestuous month of March for Spring to “come in like a lion,” as the old proverb goes. The uncertainty of weather related to climate change aggravates the issues we already see at the end of Winter as well, adding to the concerns of homeowners attempting to maintain the energy efficiency and temperature of their homes. With that in mind, we’re focusing on energy efficiency for historic buildings for today’s blog post. 


Photo by Alessandro Bianchi on Unsplash

First, let’s debunk a myth about old homes and energy efficiency. A common misconception about older buildings is that they are drafty, inefficient energy hogs. The truth is that the buildings with the worst energy efficiency were built between 1940-1970. Energy was cheap and there wasn’t a big push to conserve our resources during that time-period. Buildings constructed before 1940 were made with energy savings, thermal performance, and physical comfort in mind. By maximizing natural sources of heating, lighting, and ventilation, these buildings were comfortable in all seasons.

Still concerned about energy efficiency in your historic building or home? Read on for advice on improvements that will not sacrifice the historical integrity of your space.
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TIPS TO INCREASE ENERGY EFFICIENCY

ON YOUR OWN:

  • Change your Habits.  Install timers or motion detectors on lights, attach self-closing mechanisms on doors that might otherwise hang open, install fans and raise your thermostat temperature, use LEDs in your lights and turn off “vampire” devices that use electricity in standby mode or that use electricity in standby mode or whenever that are plugged into an outlet.
  • Remove focus from Siding. Remember our previous post on siding on historic homes. Walls themselves are not a significant source of energy loss, so replacing original siding with new synthetic siding really does not cut costs or improve energy efficiency.
  • Caulking or Weather-Stripping. The easiest tip for increasing the energy efficiency of your building is to reduce the air infiltration using caulking and/or weather-stripping. You can do a self-audit of the envelope of your building (roof; walls and wall penetrations including doors, windows; floor, and foundation) to determine if these methods are necessary. If there are places that you feel cold air coming in you can add additional weather-stripping or caulking to the area and seal the crack. In warmer months this will also stop your conditioned air from escaping to the outside.           2 points of caution:
    • Only use the spray foam against masonry penetrations – it will cause any wood it is against to rot
    • Do not make the building too tight – older buildings were built for air to move and if all air movement is stopped it will cause problems with moisture accumulation
  • Combat the Stack Effect. The method above is helpful, but it does not give you the highest return-on-investment for making your home energy efficient because of the Stack Effect. To combat the Stack Effect, insulate at the basement floor (where the air comes in) and at the attic (where the air goes out). It’s also important to determine the R-Value (measure of thermal resistance) for your area to ensure you are most effectively stopping air leaks.  You can find your recommended R-Value here.                                                                                                                                                                Options for insulation:
    • “Green” or environmentally-friendly options (natural materials like cellulose and wool)
    • Fiberglass
    • Spray foam
    • Foam board (purchases can be made at big-box stores or SIPS)

WITH PROFESSIONAL HELP:

  • Seek Professional Assistance. Review our post on hiring the best person for the job. 
  • Have a Maintenance Appraisal Performed.  If you are concerned about identifying air leaks on your own, a maintenance appraisal performed by a qualified contractor will locate any source of air leakage and provide you with a plan-of-attack to remedy the problem without damaging the historic aspects of your home.
  • Schedule an Energy Audit.  Both the maintenance appraisal and an energy audit are absolutely essential things that need to be done BEFORE you implement any energy improvement measures in a situation where you do not have enough knowledge to take care of things yourself.  The energy audit will evaluate your home’s current energy performance and identify any deficiencies in both the envelope of your home and/or mechanical systems.

FURTHER READING:

THIS IS A RE-POST OF A PODCAST INTERVIEW WE ORIGINALLY POSTED February 2019:

John Goodenberger and Lucien Swerdloff from the Clatsop Community College’s Historic Preservation and Restoration program joined the Practical Preservation Podcast to discuss:

  • The collaborative approach their program uses to deal with the contractor storage
  • Sustainable building (viewing historic buildings as resources to be preserved)
  • Their combination of teaching both theory and hands-on preservation (very practical)

Contact info and Bios:

Clatsop College

1651 Lexington Ave

Astoria, OR 97103

The Clastop Community College Historic Preservation Program, in Astoria, Oregon at the mouth of the Columbia River, prepares students for work in the building trades with an emphasis on the preservation and restoration of historic and vintage residential and commerical buildings. Students gain the knowledge and skills to plan and restore structures in historically accurate ways utilizing both traditional and modern materials and methods. The program offers classes in historic preservation theory and workshops in practical hands-on skills.

John Goodenberger is a preservationist and instructor in the Historic Preservation program. Educated in architecture at University of Oregon, John has guided the restoration of commercial and residential buildings in Astoria. Working also a the City’s historic building consultant, he has analyzed the integrity and historic significance of more than 1,000 properties. John was the chair of the State Advisory Committee on Historic Preservation and is currently a regional representative for Restore Oregon, and is on the board of Columbia Pacific Preservation, a collaborative group promoting education and economic development through historic preservation.

Lucien Swerdloff is the program coordinator and instructor in the Historic Preservation and the Computer Aided Design programs at Clatsop Community College. He earned Master of Architecture and Master of Science degrees from the State University of New York in Buffalo. He has organized numerous preservation workshops throughout Oregon and Washington and worked on the restoration of many historic structures. Lucien is on the boards of Columbia Pacific Preservation, the Lower Columbia Preservation Society, and the Astoria Ferry Group, working to preserve, protect, and operate the historic Tourist No. 2 ferry.

Resources Discussed:

National Council for Preservation Education

Historic Preservation and Energy Efficiency Guide – Pacific Power

 

 

South Carolina Senate Chamber Portrait of Ann Pamela Cunningham, The “Founding Mother” of Historic Preservation. Photo credit South Carolina Legislature

 

Many women and men have contributed so much to the field of historic preservation in America. However, as is too often the case, the role of many women has been hidden in the shadows. Sometimes these roles have been completely ignored or forgotten. Yet, women’s roles are inextricably linked to and undeniably contributed to the summation of successes in the field of American historic preservation. Despite their essential role in preservation, their memories are often not preserved. As noted here:

“Although women have led the historic preservation movement, the history of women has not been adequately preserved.”

-Ellen Perry Berkeley & Matilda McQuaid, p. 159, Architecture: A Place for Women

This blog post is written with the intention of being one small part of the movement to uncover the hidden roles of women in preservation, by shining a bright light on the women in the shadows, especially in honor of Women’s History Month. These women have played and continue to play pivotal roles alongside men in historic preservation. This post also includes relevant resources for interested readers to explore further, as well as tips on brightening the spotlight on women’s roles in history and preservation. After all, as Harriot Hunt stated in her personal narrative (regarding the monument to the battle of bunker hill):

“Half a people made only half a monument: the other half, the feminine, made it whole.”

-Harriot Hunt, p. 163, Glances and Glimpses: Or, Fifty Years Social, Including Twenty Years Professional Life

 

Early Roots of Historic Preservation: Cultural Diversity and Minority Groups

Beginning our overview of women in preservation by first acknowledging the historic and cultural contributions of non-European groups in America seems most fitting, as many of the women in preservation come from these backgrounds. These groups represent some of the earliest examples of what we could deem historic or cultural preservation in America because they have all played a part in shaping what American culture is today. Their unique stories did not always include preservation of the aspects of the physical built environment that we now typically associate with historic preservation, but their efforts did contribute to preservation of culture. One way these non-European groups maintained their traditions and cultural heritage within a broader American culture was through folklore and story-telling.

These traditions are often attributed most to the elders of the groups, particularly the female elders. Shannon Smith described the legacy of “native storytellers” as Native Americans are well-known for this tradition. These women were the primary means of passing stories on to subsequent generations, to educate and protect their culture and values, as men’s roles (e.g., hunting and fighting) often limited their ability to act as narrators. Jackie Krogmeier also discussed how Native women acted as cultural mediators with the European settlers; although this mediating role was necessary for maintaining peace and in some ways then also protecting their culture, their own voices and perspectives often are not highlighted. Instead, their parts are written in the annals of history mostly through the voices of European men, if noted at all.

Amache Ochinee Prowers was an example of a native woman considered to be a cultural mediator between the diverse cultural groups in what is now the state of Colorado, and this interview by the National Trust for Historic Preservation details the cultural heritage she inadvertently left behind for archaeologists to discover. Ada Deer is a modern-day Native American advocate and scholar, known for her tireless work to preserve Native culture and heritage while fighting for the rights of Native citizens. This Menominee Tribe member from Wisconsin was crucial in the Menominee Restoration Act of 1972, which restored the tribe to federally recognized status. This was just one victory in the fight to maintain Native culture rather than completely assimilate Native people, as the federal government had once intended. 

African Americans also played a pivotal role in preserving their own cultural heritage as well as contributing to modern American culture. African American slaves in particular were repressed in every way possible, including being prevented from learning to read and write. However,   described how slaves adapted by telling folktales of their cultural heritage. They updated and adapted those tales to their present circumstances, to prevent detection from slave owners who might perceive obvious traditional stories and ties to the African cultural identities as a way to unite slaves and a threat to the power the owners held over their slaves. Another way enslaved African people maintained their cultural heritage to some degree was through food. Christina Regelski discussed how enslaved African cooks brought their heritage into the homes of their masters, heavily influencing what people think of as traditional Southern food today, and we can guess that many of these cooks were female. Sylviane Diouf noted that female slaves often bore the burden of passing their cultural heritage to their descendants simply due to the tendency of slave owners to divide enslaved husbands and wives as another way to maintain power over them, leaving women with their children as the men were sold elsewhere, and even in cases where mothers were separated from their children. As with Native women, many of their voices and stories were lost to history.

Since the abolition of slavery, more African American women have prevailed in preserving their culture and have been able to do so with more resources at their disposal. Mary B. Talbert was one African American woman who specifically focused on preservation of African American heritage. She also contributed to preserving the built environment by saving the home of abolitionist Frederick Douglass, after initial efforts by others were unsuccessful. Several other modern African American women are also working hard to champion Black History as an integral part of America’s holistic heritage.

These are just two cultural examples of many minority groups in America, but all have stories to tell about their contribution to preservation. The National Park Service has highlighted general cultural diversity in historic preservation, including the short timeline for recognizing the importance of preserving the cultural heritage of minority groups and including diversity as a preservation issue.  

Women have faced unique challenges in many societies, including the Western world. Compounding being female with being a non-European minority in America has added to this plight. These trials have rendered the triumphs of maintained cultural heritage and historical preservation by the women of these groups all the more meaningful.

Timeline of Women in the Formal History of Historic Preservation

Most chronological accounts of the history of historic preservation agree that the earliest recognized formal example of historic preservation – in European-American Culture – was the founding of the Massachusetts Historical Society in 1791.  Its founding is credited to Jeremy Belknap, a clergyman and historian. His pioneering act paved the way for other communities and groups, including women, to establish successful means of recording, preserving, and restoring history. However, little is noted about the roles that women may have played in this historical endeavor. 

Subsequently, several other organizations for history and preservation were formed, buildings were saved from decay or demolition and even restored, and museums opened. Notably, women were involved in many grassroots efforts. One famous early example was that of the monument to commemorate the Battle of Bunker Hill. Several women were part of a group in the 1820’s that initially championed the creation of a monument, and were at the helm of organized fundraising events for the monument. Sarah Josepha Hale (whose many accolades can be found here) was probably the most famous among them. The aforementioned Harriot Hunt also contributed to and lauded these efforts by her fellow female activists.

However, it was not until perhaps the mid-nineteenth century when Ann Pamela Cunningham – often credited as the American Preservation Movement’s Founding Mother – inspired a preservation movement. Finally, a woman was given specific recognition for preservation. Cunningham was appalled at the state of George Washington’s monumental Mt. Vernon Estate, and in 1853, inspired by her own mother’s concerns, penned an article about it that was published in a Charleston, S.C. newspaper. Even in the 1850s, the estate of the “Father of our Country” was threatened by a combination of neglect and speculators hoping to develop it for profit. Not even the tumultuous time period, including threat of secession and civil war, could squelch Cunningham’s entreaty. Her pleas were answered by like-minded women all over the country, even on opposite sides of the Mason-Dixon Line. The result was the chartering of the Mt. Vernon Ladies’ Association, and America’s first nationwide preservation campaign was underway. After several years the Association was successful in saving and preserving the property. This success-story spurred other preservation movements, and modern-day preservationists esteem Cunningham’s efforts as having set the stage for things that are still done today. 

Countless other named and unnamed women from various cultural and ethnographic backgrounds contributed to preservation and general history through the years. But many diminished or even scoffed at the work of these women. For a large part of American history, those women’s twentieth century successors were jokingly referred to as “little old ladies in tennis shoes standing in front of bulldozers.” However, as Elizabeth Byrd Wood – a past editor at the National Trust for Historic Preservation – pointed out, the 1966 enactment of the National Historic Preservation Act created jobs via state historic preservation offices, finally creating formal positions for people to make a recognized career out of preservation. One of those first professional preservationists was Nancy Schamu, who began working for the Maryland Historical Trust in 1969, and who is now also considered a leader of the modern preservation movement. She was interviewed upon her retirement, sharing significant insights into the changes in preservation over the past half-century.

Women in Modern-Day Historic Preservation

The creation of formal government-based preservation jobs marked a significant formalization of the preservation field in this country and made it so that historical female preservationists’ work was not in vain. Women’s roles have continued to evolve from their foremothers’ roles as preservers of culture and activists for the built environment. More and more women have successfully trained and demonstrated their merit in the hands-on work involved in preservation. The National Trust for Historic Preservation spotlighted just a few of those women who are now part of this niche field of skilled craftspeople. Another example of women in preservation is exhibited on countless TV shows such as those featured on the Do-It-Yourself (DIY) network and the Home and Garden Television (HGTV) network, demonstrating how much more mainstream preservation, or at least restoration and renovation, have become to the public via commercialism (for better or for worse depending on one’s opinion). With countless books and internet resources information proliferates more than ever before regarding the pivotal roles of women in history and historic preservation. Restoring Women’s History through Historic Preservation is just one fine example of these written efforts that recognize the feminist imperative to increase female visibility and involvement in history and preservation.

Practical ways to honor and include women in history and preservation

Even with these strides, there is much more work to do to ensure the visibility of women in history and historic preservation. The National Trust for Historic Preservation featured suggestions on “Putting Women Back in History.”  Suggestions from this article include:

  • Put females in the wider context of history. Rather than relegating them to only domestic roles, focus on their roles in every aspect of history. Women have played less obvious but no-less significant roles in growing crops, mediating with other cultural groups, creating war-time munitions, and working in factories.
  • Note how expectations for women varied. This might include defining the contributing roles of slaves, servants, and rich women to the country we live in. Consider the different cultures and times in which they lived.
  • Use women’s resources. Anything owned by a woman in history is an artifact of who she was and what she contributed.
  • Search for new sources. Do not assume you know or have all of the information; previously uncovered sources of documentation may exist. You never stop learning about someone.
  • View women as independent and part of the whole. Women are worth something in their own right, not just in how they support men or children.
  • Do not stereotype. Look beyond simple interpretations of their artifacts and contributions, and look at the whole person, the unique individual
  • Let the women speak. Use direct quotes and add well documented-stories.

Historic preservation is about more than saving windows in an old house, or repairing a plaster molding; it’s about preserving any and all aspects of the history of a culture, where possible. To do that requires allowing all of the voices and work of all of its contributors to be heard. Everyone of us can contribute to this enriched history by remaining curious, researching women, including historical women’s stories, quotes and objects in our museums and heritage sites, hiring women in all roles related to history and preservation, and educating women about other women in history. Women themselves can continue to share their own stories to pass them down to future generations. As Harriot Hunt basically said, women are the essential half to make the ideal whole.

THIS IS A RE-POST OF A PODCAST INTERVIEW WE ORIGINALLY POSTED January 2019:

Chad Martin from Partners for Sacred Places met with me to discuss the work he does helping to preserve religious buildings from demolition through adaptive reuse and the creation of community resources.

Some of the topics we discussed include:

  • The economic impact of preservation.
  • How the work Partners for Sacred Places allows congregations and parishes to continue their mission as a community resource without selling their valuable real estate to developers.
  • The National Fund providing capital grants for preservation needs.  As Chad explains, when a church is choosing between giving money to programs that care for basic human needs and repairing the stained glass the restoration project goes to the bottom of the list.  The National Fund helps to ensure both needs are met.

Contact information for Partners for Sacred Places plus additional resources:

Website

Direct Contact Info

Facebook

Facebook page Danielle referenced: https://www.facebook.com/abandonedamerica.us/

Bio: Chad Martin, Director, National Fund for Sacred Places
Prior to his role at Partners, Chad was a pastor at Community Mennonite Church of Lancaster (PA). During his pastoral tenure the congregation developed an in-house art gallery, redeveloped an award-winning parking lot in accordance with the city’s green infrastructure plan, and substantially increased building use by community partners. Prior to this, Chad was the Ceramics Studio Coordinator at the Manchester Craftsmen’s Guild (Pittsburgh, PA). He has served on several boards of directors in Pittsburgh and Lancaster, including as a founding board members of the Union Project – an example of best practice for adaptive reuse of a historic religious property – and as Assistant Moderator of Atlantic Coast Conference (MC USA). He has written articles on art and/or theology and spirituality for several publications, including Ceramics Monthly, Worship, and Conrad Grebel Review. His ordained for pastoral ministry in Mennonite Church USA. Chad is a graduate of Goshen College (BA), Pittsburgh Theological Seminary (MA), and Leadership Lancaster.

 

THIS IS A RE-POST OF A WHAT WE ORIGINALLY POSTED SEPTEMBER 2012:

*Throughout the article denotes changes that have occurred since our original posting of this article. 

Tax Incentives for Preserving Historic Properties

The Federal Historic Preservation Tax Incentives program encourages private sector investment in the rehabilitation and re-use of historic buildings. It creates jobs and is one of the nation’s most successful and cost-effective community revitalization programs. It has leveraged over $62 billion in private investment to preserve 39,600 historic properties since 1976. The National Park Service and the Internal Revenue Service administer the program in partnership with State Historic Preservation Offices.

20% Tax Credit

A 20% income tax credit is available for the rehabilitation of historic, income-producing buildings that are determined by the Secretary of the Interior, through the National Park Service, to be “certified historic structures.” The State Historic Preservation Offices and the National Park Service review the rehabilitation work to ensure that it complies with the Secretary’s Standards for Rehabilitation. The Internal Revenue Service defines qualified rehabilitation expenses on which the credit may be taken. Owner-occupied residential properties do not qualify for the federal rehabilitation tax credit. Learn more about this credit before you apply.* Each year, Technical Preservation Services approves approximately 1000 projects, leveraging nearly $4 billion annually in private investment in the rehabilitation of historic buildings across the country.

*NOTE: Before applying, the National Park Service refers to modifications to the 20% tax credit Public Law No: 115-97 (December 22, 2017) They advise interested applicants consult an accountant or tax advisor to make sure that this federal tax credit is beneficial to individual circumstances. 

10% Tax Credit

*NOTE: There previously was a 10% tax credit available for non-historic buildings built before 1936. Since our original posting of this article in 2012, on December 22, 2017, Public Law No. 115-97 amended the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses.  Section 13402 changed the ITC and repealed a 10% credit for non-historic buildings.  Several websites suggest that change will likely impact a taxpayer’s ability to take advantage of the HTC.  As such, it is best to discuss concerns with an accountant, tax attorney, legal counsel, or the Internal revenue Service to clarify these changes. 

Tax Benefits for Historic Preservation Easements

A historic preservation easement is a voluntary legal agreement, typically in the form of a deed, that permanently protects an historic property. Through the easement, a property owner places restrictions on the development of or changes to the historic property, then transfers these restrictions to a preservation or conservation organization. A historic property owner who donates an easement may be eligible for tax benefits, such as a Federal income tax deduction. Easement rules are complex, so property owners interested in the potential tax benefits of an easement donation should consult with their accountant or tax attorney. Learn more about easements in Easements to Protect Historic Properties: A Useful Historic Preservation Tool with Potential Tax Benefits.

Further Information

Visit last week’s re-posting of our podcast with John E. Walters of LeWalt Consulting Groupe, LLC with more information on tax benefits related to historic properties.

Tell us your thoughts…

Have you been involved in a project that used the federal rehabilitation tax credit?

What questions do you have about the federal income tax credit for historic properties?

What do you want to know more about this tax incentive?

THIS IS A RE-POST OF A PODCAST INTERVIEW WE ORIGINALLY POSTED FEBRUARY 2019:

John Walters from LeWalt Consulting Groupe joined me to discuss how tax strategies can help with land and property preservation efforts.

We covered:

John’s contact information and additional resources:

LeWalt Consulting Groupe, LLC
https://www.facebook.com/LeWaltConsulting

727-388-9024

Tax Codes Referenced:
Conservation Easements
Historic Preservation Tax Incentives
Energy Incentives

Bio:
John is an Enrolled Agent, Certified Tax Coach, Best Selling Author, Instructor and Speaker at the firm LeWalt Consulting Groupe, LLC located in St. Petersburg, Florida.
He is known on LinkedIn as:
“Florida’s Leading Pro-Active Tax and Financial Change Agent for your Diverse needs and Individual Lifestyle”
At LeWalt Consulting Groupe, LLC our PASSION is creating “Tax Alpha” that helps you, as the Entrepreneur and Business Owner, live the “Ultimate”​ TAX-FREE lifestyle you desire using the complexities written into the Internal Revenue Service Tax-Code to your favor!
After all… We believe those numbers on your TAX FORMS is your “REAL” money, why not protect, preserve, and keep it for you and your family?
How may we Help You Live a Life that is less taxing…?
________________________________________________________________________

Transcript:

Announcer: Thank you for tuning into the Practical Preservation podcast. Please take a moment to visit our website practicalpreservationservices.com for additional information and tips to help you restore your historical home. If you’ve not yet done so, please subscribe to us on iTunes, Stitcher, and Sound Cloud, and also like us on Facebook.

Announcer: Welcome to the Practical Preservation podcast hosted by Danielle Keperling. Keperling Preservation Services is a family-owned business based in Lancaster, Pennsylvania dedicated to the preservation of our built architectural history for today’s use as well as future generations. Our weekly podcast provides you with expert advice specific to the unique needs of renovating a historic home, educating by sharing our from-the-trenches preservation knowledge and our guests’ expertise, balancing modern needs while maintaining the historical significance, character, and beauty of your period home.

Danielle: Thank you for joining us on the Practical Preservation podcast. Today, we have John Walters speaking with us about some tax tools that you can use to help preserve buildings. John is an Enrolled Agent, Certified Tax Coach, best-selling author, instructor, and speaker at the firm LeWalt Consulting Groupe, LLC. located in St. Petersburg, Florida. He is known on LinkedIn as Florida’s leading proactive state and financial change agent for your diverse needs and individual lifestyle.

Danielle: “At LeWalt Consulting Groupe, LLC., our passion is creating tax alpha that helps you as the entrepreneur and business owner live the ultimate tax-free lifestyle you desire using the complexities written into the Internal Revenue Service tax code to your favor. After all, we believe those numbers on your tax form is your real money. Why not protect, preserve and keep it for you and your family? How may we help you live a life that is less taxing?”

Danielle: So John, thank you for joining us and sharing your knowledge about the tax code and how that can be used to help us preserve buildings.

John: Well, thank you Danielle. I enjoy talking to people about taxes even though, I’m sure for most, it seems like a boring subject, but it’s one of the most things you’re going to pay all of your life and you might as be able to control it to your best ability.

Danielle: And understand it the best you can. I know I don’t feel I understand everything as much as I probably should. But yeah, I think the protections that people don’t understand that are written into tax code are really interesting because they can help you finance a project, they can help you make sure the building is preserved. Those things, I don’t think people necessarily think that those are tax code things, but they are. So thank you for sharing that knowledge with us.

John: Sure, no problem.

Danielle: I know one of the things that most people don’t either understand or are aware of is the tax conservation easement. If you could talk to us a little bit about that and help us understand. I understand a little bit from a preservation standpoint that the easement means that the outside can’t be changed because it’s protected, but I don’t understand what the tax ramifications of that is.

John: Okay. In the Internal Revenue Code, there’s a section called 170(h) and it talks about land conservation strategies, especially for federal and state taxes. What a land conservation strategy is designed to do is it’s designed to meet basically the tax payer’s – in this case, your client or whoever you’re working for – financial goals and take into heart their charitable desires.

John: In essence, it’s to preserve their properties and realize their most favorable economic outcomes, and actually, you get some tax savings out of it too. You become part of what we call the ready to conserve your assets for individuals and enjoy the related tax savings possible and the income opportunity in the property’s amenities.

John: In essence, what you want to do is let’s say you have a piece of property, but you don’t want it to be built on or you want to preserve it for generations to come and things like that. There are provisions in the tax code under the land conservation easement strategies is to actually give that land away. In essence, you’re giving it away for the purposes of being able to develop it or use it for some other commercial purpose to the government and you have official documents that tell you that you can do that. In turn, there are charitable deductions that you can take for that conservation.

John: With that, your land is preserved. Basically, you still retain rights to it, but you just can’t use it for other purposes, intended purposes.

Danielle: So it almost restricts you? Yeah, it restricts what you do with it. Okay.

John: Exactly. You have basically a deed of restriction, but that land can be used for whatever thing that you set it up for.

John: For instance, let’s say that you have land and you want to preserve it for hunting and you don’t want anybody to build anything on it. You could have a land conservation easement for that property; it could still be used for hunting and you can use for that purpose. You can even build a structure on there like a lodge or something like that and people could use it for hunting, but they wouldn’t be able to use for some other commercial development.

Danielle: [crosstalk 00:06:17] Yeah.

John: Yeah. In turn, when you take that conservation easement, the government’s giving you a tax deduction and it can be up to 50% of your adjusted gross income. Let’s say for every dollar this property is valued at, you go get it appraised and stuff, sometimes you can get to four to five times the benefit. In essence, what you’re telling is, well, if I built it commercially, this is what it would be valued at. But if I-

Danielle: So if you develop the property, that’s why they use as your [crosstalk 00:07:00]

John: Right.

Danielle: Okay, that makes sense.

John: So if I was going to put a housing development on it, it would be worth X. But if I say, “I don’t want to allow that on there,” they’re going to take that value of the housing development, it’s appraised out, subtract what the land is worth right now, and you get the difference in the tax credits.

Danielle: Okay. Okay, and then is that an actual credit onto … I’m trying to think about what I’m familiar with preservation easements. You usually then donate that to a nonprofit, is that correct? Or is the conservation a little bit different?

John: Yeah, it’s actually donated to the government, per se, because it’s under tax code. Now, there’s the charitable contributions fall under the federal tax code, but you can also get state tax credits too, depending on what state you’re in and the property.

Danielle: Yeah, I know. Yeah, the preservation tax credits are very dependent on which state you’re in, how robust they are.

John: Mm-hmm (affirmative), exactly.

Danielle: Yeah. So this benefits the person that’s doing the easement by reducing their taxable income. Is that pretty much what the goal is?

John: Right. You can reduce your actual tax that you would owe by between 30 and 50% of your adjusted gross income.

Danielle: Okay.

John: Now, let’s say it exceeds 50% of your gross income in that particular year, those charitable credits can be carried over for many years into the future until you can use them up.

Danielle: Okay.

John: Yeah, so typically, if you don’t have a whole lot of income in that particular year, it will just carry over until you can use those up.

Danielle: Use it up, so there’s not a time limit. I was thinking there’s a difference – and now this is telling you what I don’t understand about taxes. There’s a difference between a credit and a deduction, is that correct? So the credit is like just straight money to you, it’s not based on any kind of scale, correct? Is that what-

John: Well, yeah. There are credits that are basically a one-to-one dollar reduction in your taxes. Now, in the credit world-

Danielle: Okay, so [crosstalk 00:09:27] a percentage. Yeah.

John: Exactly. In the credit world though, you have two types of credits. You have what we call non-refundable, meaning that it can reduce your income, your taxes to zero. Then after that, if you still have more credit, you can’t use it anymore. You won’t get additional money back. But if they’re refundable, that means that you could have zero income tax that you owe, and still get a refund back from the government. Now-

Danielle: Oh, okay. Makes sense. Yeah.

John: And with the deductions, they are a percentage, depending on what your marginal tax bracket is. So in essence, a deduction, if you’re in the 25% tax bracket, then you’re going to get 25% or 25 cents back on the dollar for every dollar you deduct.

Danielle: Okay, okay. I know I see, in this area, a lot of conservation easements for farmland.

John: Exactly.

Danielle: Where the families want to preserve their farms from development but they still want to be able to use them and farm them. The easement doesn’t stop you from being able to use it from how you’ve been using it; it’s how you write the easement. Is that correct?

John: Right. So for an example like that, in farming and ranching, Ted Turner, which we all know from the broadcasting world and everything else, he has huge tracks of land in Wyoming and Montana that he has easements on. He still allows – there’s wild buffalo that run on there. He has cattle that graze and everything so it can still be used for ranching, but no one can actually develop it into a housing development or any commercial purpose.

Danielle: Okay, okay. Very, very interesting. Thank you. So then when you go to do the charitable deduction, then they figure out what the amount would be if they developed and then they give you … Is it the difference? Is that pretty much what your credit is?

John: Yeah. So for instance, let’s say it would be valued, appraised, at a million dollars if it was fully developed, but right now in your hands, ownership, it was worth really only $100,000, per se, in undeveloped land and everything else. So in fact, you could probably get a deduction for the $900,000 difference there.

Danielle: Because you’re not using it to develop it completely. It is a benefit then to the community too. That does make sense to me as to why it would be a tax credit also because you’re agreeing to leave it the way it was. It’s not [crosstalk 00:12:20].

John: Right, yeah.

Danielle: Yeah. So what are the risks to somebody who wants to use an easement or a land conservation easement to preserve their property? What would the risks be to that?

John: Well, a couple risks, not necessarily to the owner of the land. There are people that actually don’t own the land but want to invest in the ownership of that property with the original owner to get these tax credits.

Danielle: Oh, right.

John: So some of the risk there would be basically you may not get the asset protection as a limited partner instead of the ownership of it. Operating reserves set aside at a closing. There may be monies that are needed in excess of that property for the conveyance of it and the deed. Could be additional capital calls if other risks – or not risks but unknowns are known about the property. Maybe there was so encumbrances on the property that you didn’t know about and stuff, so money would have to become available to take those encumbrances away so that deed could be unrestricted.

John: Sometimes there’s a taxation risk basically due to audits because sometimes these things are not put together correctly. Lately, there’s been a little bit of talks in the IRS about making this what they call a listed transactions, where they still allow it, but you would have to list it there of what the transaction was and basically have your, per se, ducks in a row if you wanted to-

Danielle: [crosstalk 00:14:19] yeah.

John: Yeah. Of course, as always, anything in the code is subject to abuse.

Danielle: Right.

John: You may be working with unscrupulous people, a.k.a. crooks, that want to take your money basically and don’t do it properly so the whole deal falls apart.

Danielle: Yeah. That and I know that when we talk to home owners about it, people are nervous about restricting their deeds. I don’t know if you have that knowledge if it … Does it lower the value of the property or is it usually somebody who would be interested in conservation, is that something that would be appealing to them?

John: Oh, it would be very appealing to someone because most of us do have a charitable gift to us or want to do something, either that, preserve it for nature or actually for our legacy and stuff like that. But even if you end up selling the property or whatever, that easement and everything else can convey to the next group of people in ownership.

Danielle: Yeah, it attaches to the deed. Yep. Then they then have to … As far as I know, that is the only preservation tool that actually restricts what you can do because even being on the National Register, that building can still be torn down if you take the appropriate steps and get approval. You know what I mean?

John: Right.

Danielle: So that doesn’t protect it as much as the easement does. I know of a project here in Lancaster that they were going to develop. It was where Thaddeus Stevens had his offices in Lancaster. They were going to tear it down and then the nonprofit that held the easement came forward and said, “No, you can’t. We have an easement on this property.” And they actually ended up, it’s really a cool building to look at now because they incorporated the modern construction around this building. It’s marrying that old with the new, but they had to keep the original building there because they did hold the easement.

Danielle: That’s the only preservation tool that I know guarantees that the building will not change and have to stay the way it has been. So very, very [crosstalk 00:16:51].

John: Yeah, exactly because you are actually accepting a deed of restriction that permanently prohibits some sort of commercial exploitation and rights to the real estate property and stuff. You’re absolutely right. That’s pretty much the most ironclad vehicle there to be able to preserve something.

Danielle: Right, okay. And then I know you had given me some notes. I have that you would talk about the energy efficient property credits.

John: Sure, sure.

Danielle: Those are being extended, which is kind of exciting for people who are wanting to maybe put some green energy to use in their homes.

John: Yeah. The wind and solar credits have actually been extended to 2024 because our government sees the value of doing that and making us less reliant, basically, on fuels like oil and gas and things like that. The interesting thing is for these types of credits, you can qualify up to 30% of the eligible cost, which in fact, I just did one for a client this tax season.

John: They invested in a solar roof. They spent $52,000 on the roof. They ended up getting a $17,000 tax credit back, so it kind of wiped out all of their tax that they owed. Yeah and they’ll actually get to carry some over into the subsequent years because they used up all the taxes that they had this particular year.

John: So yeah, the beauty about theirs is … They were so excited because they started getting checks from the power company. In fact-

Danielle: Oh, that is exciting.

John: Yeah! They got a $400 check back from Duke Energy, which is the provider in the area. They were so elated because now the power company owes them money.

Danielle: Yeah. I know that when we started talking, you and I had started talking about doing this podcast topic, we had just been talking about the Tesla roof material. Those are individual solar cells. They picked all things that would be traditional materials and you can’t tell the difference. I’ll be curious to see how those are embraced, once they do their full roll-out, by the preservation community because those solar panels, the types of [crosstalk 00:19:42] they chose-

John: Oh, the new shingles?

Danielle: Yeah, but they chose slate and tile, those are not inexpensive roofing materials anyway. So if somebody’s going to do that, I’ll be curious to see how it’s embraced by the preservation community because there’s definitely that intersection of green and then traditional-looking materials at least.

John: Right.

Danielle: I think that’s pretty exciting.

John: Yeah. A lot of those things are coming out from the world of the Tesla vehicles and all of that to Elon Musk and producing new types of materials.

John: Yeah, that was the thing is people, they liked the idea of the solar, but they didn’t want to have these what they would consider ugly panels on their roof. So now-

Danielle: [crosstalk 00:20:29], yeah, yeah.

John: Yeah. It’s probably going to be in your world, open up a lot more opportunity and people to want to do that because yeah, now they can more look like the original property that we’re trying to preserve and everything, and get the efficiency out of it of modern energy systems.

Danielle: Yeah, definitely. I think that’s something exciting to definitely keep an eye on.

Danielle: The other thing and something that I think that people know about but it’s kind of like they don’t know a lot about it is the rehabilitation credits. I know the federal government has theirs, and then the State of Pennsylvania has some. There’s not a lot of money in the state. The tax credits here are very new for rehabilitation. I think they’re only a couple of years-old. I know that the federal tax credits have been around for a while and they’ve actually shown good economic development benefits, but if you could talk a little bit about the Rehabilitation Credits in the tax code.

John: Yeah, there’s rehabilitation credits.

Danielle: That’s a tough word.

John: Yeah, I know. That’s under Internal Revenue Code Section 47. There are actually two of them. One, it’s a 10% of the qualified rehabilitation expenditures, or whatever you spend, with respect to the qualified rehabilitated building. Other than a certified – it doesn’t have to be a certified historic structure in this case, okay?

Danielle: Right.

John: You can still get 10% of that. Now, in the second case, you can get 20% of the qualified rehabilitation expenditure, or cost, if it is a certified historic structure. So there, you can benefit even more.

John: Basically, the federal government is telling us, “Look, we understand you want to keep these buildings. They’re great buildings or whatever like that. They just need some tender love and care. We’re going to help you lower the cost to go ahead and rehab these buildings, especially if you’re going to keep them in order, use them for an economic purpose.”

John: So what we’re kind of looking at too is, okay, what’s in it for the government? Well, obviously if you’re going to be able to use that building, rehab it, for its use or just bring it back up to code so you can keep using it, well, they’re going to get more tax money, right?

Danielle: Right, right.

John: Because you’re going to remain in business and use that building. Well, the states, obviously, are still going to benefit because they’re going to get additional property taxes and they’ll probably reassess it on the rehabbed cost of it because, oh, it’s gone up in value because you rehabilitated it. There’s two benefits there.

John: Now, obviously the states benefits aren’t as rich as the federal government because, as we know, our government’s got plenty of money to throw around. Right?

Danielle: Right. Maryland has a really good rehabilitation credit system though. Theirs is, I think if you combined the federal and Maryland’s, you can get up to 50%.

John: Yeah.

Danielle: Yeah, so some of the states have a really good system.

John: I think it’s great. And so basically, it’s something to take into benefit there if you have a building that would meet those criteria. There again, you might get a little bit if it’s not a historic building, but still, it might be in your benefit to do it.

John: Now, like everything that we do in the tax code, there’s good and bad things. Well, the good thing is, yes, you could get some assistance there for doing it. The bad thing is you might have to jump over some hurdles, some paperwork, this and that, and everything else. But I found that once you do it, it’s well worth it.

Danielle: Yeah, I agree. It is a process to get through that because at first, you have to be approved by the State Historic Preservation Office, and then you go. They actually, once they have everything that they need, then they forward it onto the National Park Service for review. But typically, it is a lot of paperwork, but most people can get through it. It’s just having to stay on top of it.

Danielle: I do know one thing that is, and the tax benefits, one thing that’s kind of frustrating to homeowners that this is mostly or it is just for income-producing properties. So you’ve either gotta be a business or a bed and breakfast or rental unit, something like that.

John: Right.

Danielle: One other thing that I learned that’s very interesting is the tax credits on your passive income. Well, most people don’t have a lot of passive income. So I sat through a presentation. I’m like, “Oh, that makes so much sense.” Banks are willing to pay, buy the tax credits from you, because they have passive income and they can use them. The credits are transferrable. I didn’t know that.

John: Yeah, yeah.

Danielle: When I heard that, I was like, “Oh my goodness. I never would have thought to shop my tax credits to anybody,” but there are people who do it.

John: That’s an interesting point that you bring up. You know, a lot of people say, “Well, if I can’t use them, I lose them.” No, they actually have benefit and people are willing to use them. The other thing too is you’ve heard of those called carbon tax credits for pollution and everything else?

Danielle: Yeah, yeah.

John: Well, let’s say you have a business and you get X amount of tax credits, but your business is pretty efficient, non-polluting, and everything else. You get these credits but you don’t use them all the way or whatever like that. Well, there’s certain other businesses that are more polluting and they need more credits than they actually get from whatever they’re producing, so they’ll buy those credits from you and that helps them out too. There is a market for that.

Danielle: Yes, I would have never even thought that until I was sitting in that presentation. I’m like, “That makes so much sense.” Because most people, even if they’re high-income people, don’t have a lot of passive income, but banks do. I thought that was a really, really interesting thing that I learned.

John: Yeah. And the thing most people don’t understand is you have to match up the types of income and losses to be able to take them. For what you’re just saying there, if you have passive income, you have to have passive losses to match up against them. You can’t take income that you earned from your job and actually offset passive income or investment income in there. That’s a key.

John: What we try to do there is if we do have a client that does have lots of passive losses, we try to find some passive incomes. We call it a PIG PAL strategy. Passive activity losses matched up with passive income generations.

Danielle: Oh, okay. Very cool. Yeah, you understand how to maximize these strategies. I thank you for sharing your knowledge with me and our listeners. Could you tell me, unless, did you have anything else you wanted to share or anything that we didn’t care that you wanted to?

John: Well, I think that’s pretty good.

Danielle: Oh, okay. Very good.

John: There’s so much embedded in there.

Danielle: There is.

John: Yeah.

Danielle: And I’ll definitely, the tax codes or sections that you referenced, on the website resource section, I will definitely put those there so people can go and read them.

John: Okay.

Danielle: And your information will definitely be on the website too, but how can our audience get a hold of you if they have specific questions or they want to use your expertise to help preserve their buildings?

John: Well, they can actually call my office if they want. My phone number directly is 727-388-9024. If, by chance, somebody doesn’t answer the phone, leave a message and we get back to you in a short amount of time.

John: You can also go to my website it’s www.lewaltconsultinggroup.com and leave a message there or we have lots of information on the website that you can contact us or find out some other information about the different tax codes. I think you’ll probably put our website on your-

Danielle: I will, yeah, I’ll definitely make sure that gets put on the website too. We’ll have links, and I’ll have the additional information, and anything else that we think that would be good resources for all of our listeners.

Danielle: Thank you so much for joining us today.

John: Okay, well, yeah. It was a pleasure talking here and one last thing.

Danielle: Oh, sure.

John: With the broadness of the tax code, people think, “Oh, it’s just in general,” or whatever. There’s really something for everybody in there, we just have to sometimes dig deep for you. If you employ certain people, there’s tax credits for employing certain groups of people.

Danielle: Right, yeah. We had just learned that we could get a Made in America tax credit because we manufacture. I never even thought about what we do as manufacturing, but it is! There’s always something in there that you might not even think would apply to you.

John: Yeah, so every situation, individual situation, is different. Don’t think that there’s nothing in there for you. There may be, depending on what you want to do. Hey, it’s worth a phone call or a short email conversation. We can see what we can do for you.

Danielle: Okay, very good. Thank you so much again.

Announcer: Thanks for listening to the Practical Preservation podcast. The resources discussed during this episode are on our website at practicalpreservationservices.com/podcast.

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Announcer: For more information on restoring your historic home, visit us at practicalpreservationservices.com