Form S3 "Certified Rehabilitation Application - Documentation of Completed Work" - South Carolina

What Is Form S3?

This is a legal form that was released by the South Carolina Department of Archives & History - a government authority operating within South Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2019;
  • The latest edition provided by the South Carolina Department of Archives & History;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form S3 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Archives & History.

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Download Form S3 "Certified Rehabilitation Application - Documentation of Completed Work" - South Carolina

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S3 - Documentation of Completed Work
South Carolina Historic Rehabilitation Incentives - Certified Rehabilitation Application
Certified Historic Residential Structure - SC Code of Laws Section 12-6-3535(B)
PLEASE NOTE: Signed and completed forms must be mailed to: State Tax Credit Review, State Historic Preservation Office, SC Department
of Archives and History, 8301 Parklane Road, Columbia, SC 29223. Digital submissions are not accepted.
1. P
I
roPerty
nformatIon
Historic Property Name:
County:
Address:
City:
State: SC Zip:
Use:
Income-Producing -- STOP -- You must complete the federal application instead
Owner-Occupied Residence
Mixed-Use -- Note: the portion of the building that is an owner-occupied residence is eligible for this program
Residence placed in service on (date):
Project Number:
$
‘Rehabilitation Expenses’:
(Complete Section 4: Rehabilitation Expenses)
$
Total project costs:
Include all costs associated with the project
2. t
s
axPayer
s
tatement
By signing this form, I attest that: I have an ownership interest in the building; it is where I reside; it is not actively used in a trade or business;
it is not held for the production of income; it is not held for sale or disposition in the ordinary course of my trade or business; and the information
provided herein is true and complete to the best of my knowledge. Further, I understand that falsification of factual respresentations in this
application is subject to civil and criminal penalties as provided in 12-54-43 and 12-54-44 of the SC Code of Laws, 1976.
Name:
Last 4 SSN:
Address:
City:
State:
Zip:
Phone:
Email:
Signature
Date
3. a
ttachments
Include the following information with your signed and completed application. We must place incomplete applications on hold until you pro-
vide the requested information. Please send complete information with the initial submission.
Complete and signed S3 form, including the Rehabilitation Expenses List in Section 4
Photographs of the exterior and interior, as well as overall views of the completed project
STATE HISTORIC PRESERVATION OFFICE USE ONLY
The completed project as documented in this application was rehabilitated in accordance with the Secretary of the Interior’s Standards
for Rehabilitation as required by Section 12-6-3535(B) of the Code of Laws of South Carolina, 1976. The costs listed on the reverse
appear to be ‘rehabilitation expenses’ as defined in state law.
N
: Taxpayers should note that the Department of Archives and History (Department) reserves the right to inspect the property within the 5-year time period that is covered
ote
by this state income tax credit. Work that is not as it was represented in the application and/or additional work that is not in conformance with the Secretary of the Interior’s
Standards for Rehabilation may be cause for the Department to rescind the certification. Work causing the certification to be rescinded would make the entire project
ineligible for the state income tax credit, and written notice of the rescinded certification shall be provided to the South Carolina Department of Revenue. Any additional work
on the property while the state income tax credit is being claimed, for a period of up to five years, must be submitted on an S2-Amendment form.
The completed work does not meet the Standards for Rehabilitation and is not a ‘certified rehabilitation’ for purposes of Section
12-6-3535(B) of the Code of Laws of South Carolina, 1976. The attached sheet describes the specific problems with the completed
work.
S -
-
State Historic Preservation Officer - Authorized Signature
Date
Project Number
May 2019
Page 1 of 2
S3 - Documentation of Completed Work
South Carolina Historic Rehabilitation Incentives - Certified Rehabilitation Application
Certified Historic Residential Structure - SC Code of Laws Section 12-6-3535(B)
PLEASE NOTE: Signed and completed forms must be mailed to: State Tax Credit Review, State Historic Preservation Office, SC Department
of Archives and History, 8301 Parklane Road, Columbia, SC 29223. Digital submissions are not accepted.
1. P
I
roPerty
nformatIon
Historic Property Name:
County:
Address:
City:
State: SC Zip:
Use:
Income-Producing -- STOP -- You must complete the federal application instead
Owner-Occupied Residence
Mixed-Use -- Note: the portion of the building that is an owner-occupied residence is eligible for this program
Residence placed in service on (date):
Project Number:
$
‘Rehabilitation Expenses’:
(Complete Section 4: Rehabilitation Expenses)
$
Total project costs:
Include all costs associated with the project
2. t
s
axPayer
s
tatement
By signing this form, I attest that: I have an ownership interest in the building; it is where I reside; it is not actively used in a trade or business;
it is not held for the production of income; it is not held for sale or disposition in the ordinary course of my trade or business; and the information
provided herein is true and complete to the best of my knowledge. Further, I understand that falsification of factual respresentations in this
application is subject to civil and criminal penalties as provided in 12-54-43 and 12-54-44 of the SC Code of Laws, 1976.
Name:
Last 4 SSN:
Address:
City:
State:
Zip:
Phone:
Email:
Signature
Date
3. a
ttachments
Include the following information with your signed and completed application. We must place incomplete applications on hold until you pro-
vide the requested information. Please send complete information with the initial submission.
Complete and signed S3 form, including the Rehabilitation Expenses List in Section 4
Photographs of the exterior and interior, as well as overall views of the completed project
STATE HISTORIC PRESERVATION OFFICE USE ONLY
The completed project as documented in this application was rehabilitated in accordance with the Secretary of the Interior’s Standards
for Rehabilitation as required by Section 12-6-3535(B) of the Code of Laws of South Carolina, 1976. The costs listed on the reverse
appear to be ‘rehabilitation expenses’ as defined in state law.
N
: Taxpayers should note that the Department of Archives and History (Department) reserves the right to inspect the property within the 5-year time period that is covered
ote
by this state income tax credit. Work that is not as it was represented in the application and/or additional work that is not in conformance with the Secretary of the Interior’s
Standards for Rehabilation may be cause for the Department to rescind the certification. Work causing the certification to be rescinded would make the entire project
ineligible for the state income tax credit, and written notice of the rescinded certification shall be provided to the South Carolina Department of Revenue. Any additional work
on the property while the state income tax credit is being claimed, for a period of up to five years, must be submitted on an S2-Amendment form.
The completed work does not meet the Standards for Rehabilitation and is not a ‘certified rehabilitation’ for purposes of Section
12-6-3535(B) of the Code of Laws of South Carolina, 1976. The attached sheet describes the specific problems with the completed
work.
S -
-
State Historic Preservation Officer - Authorized Signature
Date
Project Number
May 2019
Page 1 of 2
S3 - Documentation of Completed Work
South Carolina Historic Rehabilitation Incentives - Certified Rehabilitation Application
Certified Historic Residential Structure - SC Code of Laws Section 12-6-3535(B)
4. r
e
l
ehabIlItatIon
xPenses
Ist
P
.
lease PrINt IN INk or tyPe the INformatIoN that you ProvIde
Allowable expenses must meet the definition in the state law establishing this program. The text shown below in ‘single quotation marks’
is from Section 12-6-3535(B)(3) of the Code of Laws of South Carolina, 1976, as amended.
I. ‘P
;’
‘Rehabilitation Expenses’
reservatIoN aNd rehabIlItatIoN work doNe to the exterIor of a hIstorIc structure
Roof, Exterior Walls, Windows & Doors, Porches, Foundations, Restoration
of documented historic architectural features
I.
II. ‘r
;’
ePaIr aNd stabIlIzatIoN of hIstorIc structural systems
Structural repair and stabilization of all historic structural elements exclusive of
interior finish materials
II.
III. ‘r
;’
estoratIoN of hIstorIc Plaster
Work done on historic plaster, including repair of historic plaster, new plaster where it was
a documented historic finish, use of wood or metal lath, documented decorative or flat
plaster features
III.
Iv. ‘e
;’
Nergy effIcIeNcy measures excePt INsulatIoN IN frame walls
Insulation in the attic or crawlspace, interior or exterior storm windows,
storm doors, weather stripping
IV.
v. ‘r
,
-
,
;’
ePaIrs or rehabIlItatIoN of heatINg
aIr
coNdItIoNg
or veNtIlatINg systems
Repairs to existing or installation of new HVAC systems, flue-liners in historic chimneys
V.
vI. ‘r
ePaIrs or rehabIlItatIoN of electrIcal or PlumbINg systems exclusIve of New electrIcal
,
aPPlIaNces aNd electrIcal or PlumbINg fIxtures
aNd
Repairs to the existing or installation of new electrical or plumbing systems from the point
of supply, repairs to existing historic electrical and plumbing fixtures.
VI.
vII. ‘a
rchItectural aNd eNgINeerINg fees
Architectural and engineering fees except fees attributable to new construction beyond the
volume of the existing building.
VII.
‘Rehabilitation expenses’ do not include the cost of acquiring or marketing the property, the cost of new
Total:
construction beyond the volume of the existing building, the value of an owner’s personal labor, or the
(Minimum $15,000)
cost of personal property.
Note: This figure should match
Note: This list is intended as a guide and may not include all work that is eligible for the program.
the costs in ‘Rehabiliation
Expenses’ in Section 1.
May 2019
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