us-wi/statute/71.07/9r/b

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The department of revenue shall approve the credit under this subsection if all of the following conditions are met: 1.

(1)#

The costs are incurred and the claim is submitted by the owner of the historic property.

The costs included in the claim relate only to preservation or rehabilitation work done to any of the following: a. The exterior of the historic property. b. The interior of a window sash if work is done to the exterior of the window sash. c. Structural elements of the historic property. d. The heating or ventilating systems. e. Electrical or plumbing systems, but not electrical or plumbing fixtures.

(1m)(a)#

The exterior of the historic property.

(1m)(b)#

The interior of a window sash if work is done to the exterior of the window sash.

(1m)(c)#

Structural elements of the historic property.

(1m)(d)#

The heating or ventilating systems.

(1m)(e)#

Electrical or plumbing systems, but not electrical or plumbing fixtures.

(2)#

The historic property, including outbuildings that contribute to the significance of the historic property, is an owner-occupied personal residence if the residence is not actively used in a trade or business, held for the production of income or held for sale or other disposition in the ordinary course of the claimant’s trade or business.

(3)#

The state historical society certifies that: a. The property is listed on the national register of historic places in Wisconsin or the state register of historic places, or is determined by the state historical society to be eligible for listing on the national register of historic places in Wisconsin or the state register of historic places, or is located in a historic district which is listed in the national register of historic places in Wisconsin or the state register of historic places and is certified by the state historic preservation officer as being of historic significance to the district, or is an outbuilding of an otherwise eligible property certified by the state historic preservation officer as contributing to the historic significance of the property. b. The proposed preservation or rehabilitation plan complies with standards promulgated under s. 44.02 (24) and the completed preservation or rehabilitation substantially complies with the proposed plan.

(3)(a)#

The property is listed on the national register of historic places in Wisconsin or the state register of historic places, or is determined by the state historical society to be eligible for listing on the national register of historic places in Wisconsin or the state register of historic places, or is located in a historic district which is listed in the national register of historic places in Wisconsin or the state register of historic places and is certified by the state historic preservation officer as being of historic significance to the district, or is an outbuilding of an otherwise eligible property certified by the state historic preservation officer as contributing to the historic significance of the property.

(3)(b)#

The proposed preservation or rehabilitation plan complies with standards promulgated under s. 44.02 (24) and the completed preservation or rehabilitation substantially complies with the proposed plan.

(4)#

The preservation or rehabilitation work is completed within 2 years after the date that the physical work of construction or destruction in preparation for construction begins, except in the case of any preservation or rehabilitation which is initially planned for completion in phases, in which case the work shall be completed within 5 years after the date that the physical work of construction or destruction in preparation for construction begins.