Preservation: Tax Credits

Tax Credits

Morgantown, WV

Our firm was contracted to be responsible for the submission of the tax application during the renovation project. Part I, Evaluation of Significance, is usually submitted before the actual work begins on the project to determine if the building qualifies as a "certified historic structure." If the building is already listed on the National Register of Historic Places, Part I may be eliminated.

Part II is the description of rehabilitation according to instructions included with the application. Part II may be completed at any time during the course of the rehabilitation work, although owners are strongly encouraged to submit proposed work for approval prior to construction.

Part III of the application is completed at the termination of the project. This is the Request for Certification of Completed Work and is the final submission for approval for tax credits.

The Hotel Morgan, built in 1925, had been extensively remodeled in 1970. All of the historic finishes and details in the upper floors, hotel rooms and penthouse ballroom were replaced with modern non-significant fabric. Original detailing was extant in the first floor lobby, restaurant/ballroom, basement elevator lobby, and exterior.

The intent was to retain the extant historic fabric where it existed. The public spaces and areas visible to the general public and street traffic were returned to their original configurations.