Over the weekend of March 12-13, the New York State Assembly and Senate released their FY 2023 budget bills. The Preservation League is pleased that the Assembly bill includes language to extend the NYS Historic Tax Credit programs for seven years beyond their current expiration date in 2024, and add reporting language that will help clarify the impacts and effectiveness of the credits.

Extending the Historic Tax Credit programs now, rather than waiting another year, will provide assurances to those wishing to rehabilitate commercial and owner-occupied residential properties that the credits will still exist when they are ready to proceed with their rehabilitation projects. This is particularly important given current supply-chain issues and construction delays.

Thank you to our lead sponsor, Assemblymember Carrie Woerner, as well as Assemblymembers Sillitti, McDonald, Thiele, and Griffin, who co-sponsored the bill introducing the extension of the Historic Tax Credits. We look forward to working with our friends in the NYS Senate, including Senator Timothy Kennedy, who introduced the bill in the Senate, and co-sponsor Senator José M. Serrano, to support the extension of the tax credits in the final negotiated NYS Budget.

We are also pleased that both the Senate and Assembly budget bills, like the Executive budget proposal, include an increase in the Environmental Protection Fund from $300 million to $400 million.

What can you do to ensure the Historic Tax Credit extension is included in the final budget?

If your legislator sponsored or co-sponsored the HTC extension bill (A.9043 / S.8238), please call them to thank them for supporting historic preservation! If not, please call or write to them to express your support for extending the Historic Tax Credit program for seven years, and emphasize the importance of the tax credits to sustainable economic revitalization in your community.

Memorandum of Support
A.9043 (Woerner) and S.8238 (Kennedy)

The Preservation League of New York State is New York’s statewide historic preservation nonprofit. We lead advocacy, economic development, and education programs across the state. We write in support of Bill A.9043 (Woerner) and S.8238 (Kennedy) relating to extending the NYS Historic Rehabilitation Tax Credit until the end of 2031. We urge the Assembly and Senate to include this bill in their budget bills this March. Extending the tax credits for an additional seven years will ensure that reinvestment in our urban cores, downtowns, neighborhoods, and Main Streets fueled by the rehabilitation tax credits will continue without interruption.

The New York State Rehabilitation Tax Credit Programs are authorized until December 31, 2024. As that date draws closer, those who want to utilize the credits will wonder if they will be available when they are ready to proceed with their projects. This uncertainty will slow reinvestment in our communities until the credit programs have been reauthorized. Current supply-chain issues, which significantly affect construction costs and timeframes, reinforce the need to confirm the extension of the credits well in advance of their current expiration date at the end of 2024.

In addition to extending the tax credits for both commercial and owner-occupied residential rehabilitation projects for seven years, the bills add reporting requirements that will make it easier to understand and evaluate the impact of the credits as an economic development tool that sustains vibrant communities.

Historic tax credits have a proven record of revitalizing historic buildings and neighborhoods throughout New York State, ensuring that historic buildings and infrastructure remain in use, rather than being wastefully discarded. Their use has leveraged significant federal dollars in economically challenged neighborhoods suffering from disinvestment. The great majority of tax-credit projects occur in Upstate communities, including large and small cities. 

The Preservation League strongly supports the two bills and urges the NYS Legislature to include them in the FY 2023 NYS budget so that our state can continue to expand its economic development in our historic cities, villages, and rural communities.

Click here for a downloadable PDF of this memorandum of support.

The League’s Vice President for Policy and Preservation Katie Eggers Comeau prepared written testimony for the Joint Legislative Budget Hearing of the Environmental Conservation Committees that took place on Tuesday, February 1, 2022.

Continue reading for the full testimony, or click here for a downloadable PDF.

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Chairwoman Krueger, Chairwoman Weinstein, and distinguished members of the Senate and Assembly, thank you for the opportunity to speak with you today on the topic of historic preservation and the New York State FY 2023 Budget.

As New York State’s only statewide historic preservation nonprofit organization, the Preservation League of New York State invests in people and projects that champion the essential role of preservation in community revitalization, sustainable economic growth, and the protection of our historic buildings and landscapes. We lead advocacy, economic development, and education programs across the state and partner with local preservation organizations throughout New York.

My testimony today includes comments on the importance of historic preservation in climate change mitigation efforts, support of the legislatively proposed extension of the New York State Historic Tax Credit, and support for the Governor’s proposed budgets for the New York State Council on the Arts, New York State Office of Parks, Recreation and Historic Preservation, and the Environmental Protection Fund.

Climate Change and the Green Economy

The Preservation League welcomes the Governor’s emphasis on combating climate change, and we support her prioritization of green energy, resiliency, and mitigation efforts. Historic preservation has a critical role to play in developing a greener, more resilient future for our state. The reuse of existing buildings, as an alternative to demolition and new construction, has quantifiable environmental benefits in keeping valuable building materials out of landfills, recapturing embodied energy, reducing the need for greenfield development, and reusing rather than duplicating existing infrastructure. The reuse of historic buildings, including appropriate measures to improve their energy performance, is thus a critically important, and effective, mitigation measure. After all, building reuse as an alternative to demolition is recycling at the largest possible scale. In addition, the preservation trades are 2 excellent examples of green jobs, as the tradespeople and craftspeople with the skills to appropriately repair, restore, weatherize, and improve existing buildings are helping to ensure that these assets remain in productive use rather than going to waste. The League stands ready to work with the Governor, the Legislature, and agency staff to ensure that programs aimed at combating climate change do so in a way that protects and capitalizes on our historic resources and the contributions they make to this critical effort.

Reauthorizing the NYS Historic Tax Credits

Since 2007, the New York State Historic Tax Credit has been a valuable tool for the revitalization of New York’s main streets and neighborhoods. Historic tax credits have a proven track record of revitalizing historic buildings and neighborhoods throughout New York State, particularly in upstate communities where their use leverages significant federal funding in economically challenged neighborhoods. The historic tax credits are particularly valuable in retaining and creating affordable housing options.

The New York State Rehabilitation Tax Credit Programs are currently authorized until December 31, 2024. As that date approaches, those who wish to utilize the credits may wonder if they will be available when they are ready to proceed with their projects. To provide greater certainty to those who want to utilize the credits, we ask the Legislature to support an early reauthorization of the New York State Rehabilitation Tax Credit Programs through December 31, 2031. Extending these credits will ensure that reinvestment in our urban cores, downtown, neighborhoods, and Main Streets will continue.

Preservation of Debar Pond Lodge

The Preservation League is partnering with colleagues at Adirondack Architectural Heritage and the Debar Pond Institute in support of a land exchange amendment that will safeguard the future of Debar Pond Lodge, a historic Adirondack lodge built around 1940 and set on the shore of Debar Pond in the town of Duane, Franklin County. Designed by notable Adirondack architect William Distin, Debar Pond Lodge is one of the largest log buildings in the Adirondacks, and is listed in the National Register of Historic Places in recognition of its architectural significance. The nonprofit Debar Pond Institute proposes to donate over 400 acres of wild forest land to the State, to be added to the Adirondack Forest Preserve, in exchange for the State transferring a six-acre parcel, encompassing the lodge and outbuildings, to the Institute. The Debar Pond Institute will use the property for a variety of public environmental and cultural programming. The public will retain access to the shoreline of Debar Pond, which will retain its wild character. We consider this a win-win that retains a magnificent piece of 3 Adirondack architecture, enhances the Forest Preserve, and offers new recreational and cultural opportunities.

Capital Investment at OPRHP and DEC

The Governor’s proposed investment in capital projects at both OPRHP and DEC is greatly appreciated. The importance of parks and outdoor recreational opportunities to the health and well-being of New York State residents has never been more obvious than over the last two years. We support the increased funding for infrastructure improvements and particularly look forward to seeing the results of additional investment in New York State Historic Sites, as well as historic buildings and structures located within our NYS Parks.

Environmental Protection Fund

The Preservation League strongly supports the Governor’s proposed increase in funding for the Environmental Protection Fund to a record level of $400 million. We particularly note the significance of the historic preservation grants, which in recent years have funded projects including municipal and nonprofit restoration of courthouses, town halls, libraries, historic houses of worship that frequently serve multiple functions, and nonprofit arts and cultural centers. These grants then leverage private fundraising to preserve community anchors and centers of cultural tourism, and often have a catalytic impact on their communities.

NYSCA Funding

The Preservation League enjoys a longstanding partnership with the New York State Council on the Arts, and knows the importance of their work to promote and sustain arts and cultural programming and facilities, particularly given the ongoing challenges arts institutions face due to COVID-19. We support the Governor’s proposal to continue funding NYSCA’s core grantmaking programming at existing levels and to provide additional recovery funds for arts organizations and for capital projects.

Thank you for your time and attention today and for inviting the Preservation League to testify. We are happy to provide additional information about the above testimony or any other historic preservation issue at the Committee’s request

League President Jay DiLorenzo joined Senator Hinchey and Assemblymember Barrett at a press conference in July when their bills to restore the Historic Barn Rehabilitation Tax Credit passed the NYS Senate and Assembly.

This press release is reposted from NYS Senator Michelle Hinchey.

Governor Signs Bill by Senator Hinchey and Assemblymember Barrett to Resurrect the Historic Barn Rehabilitation Tax Credit

Hinchey/Barrett Law Establishes Tax Credit to Revive New York’s Dilapidated Agricultural Architecture, Incentivizes Historic Preservation with an Eye on Rural Development

ALBANY, NY – State Senator Michelle Hinchey (SD-46) and Assemblymember Didi Barrett (AD-106) today announced that their bill (S.6042/A.6947) to create a tax program to help landowners restore historic barns across rural and upstate New York has been signed into law by Governor Hochul. Thanks to the legislation, property owners will soon be eligible to apply with the state Historic Preservation Office for a 25% tax credit to restore barns constructed before 1945 back to productive use or into small businesses such as craft breweries, event spaces, and the like, to foster economic growth. 

The Historic Barn Rehabilitation Tax Credit, once a federal program, was eliminated in 2018 as a result of changes in the federal tax code under the Federal Tax Cuts and Job Act of 2017. The Hinchey/Barrett bill revives this tax incentive by placing it in state Tax Law and expanding eligibility so that more historic barns throughout the state may qualify.

“Historic preservation is a pivotal strategy for rural revitalization and by instituting the Historic Barn Rehabilitation Tax Credit we are making it more affordable for New Yorkers to save these beloved buildings from disrepair and explore new uses in agritourism, arts and culture,” said Senator Michelle Hinchey. “This incentive will help preserve thousands of historic barns across rural and upstate communities, allowing us to trace back New York’s rich agricultural heritage, boost community pride, and capitalize on valuable opportunities to revive local economies. I thank Assemblymember Barrett for her partnership on this legislation and Governor Hochul for signing our bill into law so we can inspire a new era of investment in rural New York.”

“Our iconic historic barns embody the Hudson Valley’s rural and agricultural roots, and the preservation, restoration and repurposing of these barns is critical to maintaining the region's bucolic character, as well as the regional economy,” said Assemblymember Didi Barrett. “By resurrecting the New York State Historic Barn Rehabilitation Tax Credit, we are incentivizing a new generation of farmers, architecture enthusiasts, and business owners to reconnect with the state’s past while building for their own future. I thank Senator Hinchey for sponsoring this important legislation in the Senate, and thank Governor Hochul for signing our bill into law!”

“The Historic Barn Rehabilitation Tax Credit will be a boon to rural areas throughout New York State,” said Jay DiLorenzo, President of the Preservation League of NYS. “Our team at the Preservation League hears directly from historic barn owners more than any other type of property owner, and the renewal of the barn tax credit will provide a much-needed resource. The historic barns that dot our landscape provide a tangible link to our state’s agricultural past, but they also represent opportunities to revitalize communities — either through adaptive reuse or a reinvestment in agricultural uses. We are grateful to Senator Hinchey and Assemblymember Barrett for their leadership on this issue and thank Governor Kathy Hochul for signing the bill into law.”

Dr. Michael Tomlan, President of the New York State Barn Coalition, said, “The need to rehabilitate the barns across the Empire State has never been greater. The support of the Senate and Assembly members and the Governor is a tremendous step forward, energizing the economy and assisting property owners and thousands of rural communities.”

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As the Preservation League of New York State eagerly awaits the upcoming 2022 budget and legislative session, we've joined efforts with our preservation colleagues around the state to outline some initial priorities that we have shared with Commissioner Kulleseid at the Office of Parks, Recreation & Historic Preservation. We stand ready to advocate for historic preservation and tout its many benefits to the great communities we have across the state.

Click here to read the letter.

Memorandum of Support: A.3241 (McDonald), S.6721 (Ryan) A.5337 (McDonald), S.5377 (Cooney)

The Preservation League of New York State is the statewide historic preservation nonprofit — leading advocacy, economic development and education programs across the state. We write in support of amending the real property actions and proceedings law with regard to the following Bills:

• A.3241 (McDonald)/S.6721 (Ryan) to expand the applicability of the receivership law to the entire state of New York for the purpose of remedying conditions dangerous to life, health or safety; and

• A.5337 (McDonald), S.5377 (Cooney) relating to special proceedings to convey title to abandoned real property to cities, towns or villages.

The aforementioned legislation aims to address real property issues, which will result in the ability to maintain safe and livable housing, stabilize neighborhoods, and contribute to the overall quality of life for residents across New York State. A.3241/S.6721 will deter building vacancy and demolition of unsafe properties, keeping more of our older residential buildings well-maintained and out of landfills. This tool will help address building code violations and situations when buildings have fallen into serious disrepair. It will be particularly helpful in cases where tenants voice complaints to landlords, yet issues remain unaddressed. Currently only available for the New York City region, this bill will add receivership as a statewide tool.

A.5337/S.5377 enables a municipality to take title of abandoned real property in cases where a zoning, housing, building or property maintenance code violation remains unremedied for a period of at least one year. This will limit unsafe structures from remaining a public threat and increase the ability for a property to be successfully returned to a habitable condition rather than incur demolition - which is both costly and not environmentally sustainable.

We applaud the NYS Senate’s passage of S.5377 and urge the NYS Assembly to pass its companion bill, A.5337. We also ask the NYS Assembly and Senate to adopt A.3241/S.6721. These bills will help efforts to remedy conditions dangerous to life/health/safety, limit the negative environmental impacts of demolition, and retain our built environment. Thank you to Assemblymember McDonald and Senators Ryan and Cooney for their leadership.

Click here for a PDF of this support letter.

The League is thrilled to share that Senator May and Assemblymember Buttenschon’s bills to ensure regular quarterly meetings of the Canal Recreationway Commission have passed the Senate and Assembly! Thank you to the Senator and Assemblymember, as well as the large bipartisan group of legislators who supported this bill. The Preservation League believes this new legislation will establish consistency and give the Commission the tools to focus on important future planning efforts to support our Canal System and chart a new path forward, supporting our National Historic Landmark Canal System’s ability to leverage the economic benefits of tourism, recreation, and commercial use now and into the future. We were proud to support it!

Memorandum of Support S.6042 (Hinchey)/A.6947 (Barrett)
Click here for a PDF of this letter.

The Preservation League of New York State is the statewide historic preservation nonprofit — leading advocacy, economic development and education programs across the state. We write in support of Bill S.6042 (Hinchey) and A.6947 (Barrett) to provide a tax credit for the rehabilitation of historic barns. In 2018 the existing New York State Historic Barn Rehabilitation Credit was negatively altered as a result of changes in federal tax code under the Federal Tax Cuts and Job Act of 2017. Today, we urge the Senate and Assembly to set right this obstacle to New York’s ability to retain our agricultural heritage and revive the functional incentive to return these buildings to productive use.

The 25% tax credit promotes barn rehabilitation, vital in retaining remaining historic barns in every corner of the state. Not only does it pay homage to New York’s agricultural history and architecture, it also provides opportunity for thoughtful reuse, community enjoyment, eliminating landscape decay, as well as circumvents the negative environmental impacts of demolition.

In particular, this incentive helps revitalize regions that have been hit hard over the last several decades with disinvestment and the continual shift farther away from agriculture. It will inspire a new era of entrepreneurs ranging from farmers to tourism and contribute to economic vitality in New York State. This will all be accomplished while keeping the historic appearance and architecture intact on the impressive structures within our landscape.

Since 2015, this program has contributed to the successful rehabilitation of nearly 50 barns across the state. Thanks to the 2017 federal tax code changes, a small number of barns currently qualify for this incentive and only a handful of those have received the credit in the past couple years.

The Preservation League receives more requests for financial assistance with barn restoration than any other building type. This much-needed legislation will fill a large gap. An annual program report delivered to the legislature would help demonstrate the program’s effectiveness for future advocacy, as well as identify areas for outreach strengthening. We strongly support this legislation and urge the NYS Legislature to pass it within this legislative session.

Memorandum of Support A.7044 (Buttenschon)/S.5958 (May)
Click here for a PDF of this letter.

The Preservation League of New York State is New York’s statewide historic preservation nonprofit. We write in support of Bills A.7044/S.5958 relating to the operations and preservation of the National Historic Landmark New York State Canal System.

As New York State’s only statewide historic preservation nonprofit organization, the Preservation League invests in people and projects that champion the essential role of preservation in community revitalization, sustainable economic growth and the protection of our historic buildings and landscapes. We lead advocacy, economic development and education programs across the state and partner with local preservation organizations throughout New York. In 2019, we listed the NYS Canal System as a statewide Seven to Save to highlight the need for New York State to prioritize stewardship of its National Historic Landmark canals as an intact, fully-navigable international waterway for present and future generations.

The New York State Canal System was designated a National Historic Landmark in 2016 due to its span, scope, authenticity and historic integrity. The Preservation League believes that the best future for our NYS Canal System lies in capitalizing on its past, marketing itself as a historic transportation corridor, improving amenities for canal users, and strengthening local, regional, and international partnerships to promote tourism, as well as recreational and commercial use.

We commend the New York Power Authority and New York State Canal Corporation for their ongoing restoration, maintenance, and stewardship of our National Historic Landmark canal system. This bill supports their work while providing important consistency for those who use the canal, whether for recreation, tourism, or commercial purposes.

We support the bill’s goal to establish a consistent operating schedule that provides users the opportunity to navigate through the autumn tourism season, as well as reinforcing the ability of commercial boat operators to use canal facilities as prescribed under New York State’s Codes, Rules and Regulations, and continued use of the canal system’s National Historic Landmark locks, moveable dams, and other engineering structures.

Our impressive New York State Canal System has national and global significance thanks to its authenticity as a continuously operating end-to-end canal system. The vibrancy of our canals brings billions of dollars each year to our state and communities along the canal corridor.

As we celebrate the canal’s 200th birthday, this legislation will support and enhance the canal system’s ability to leverage the economic benefits of tourism, recreation, and commercial use now and into the future.

Memorandum of Support A.7045 (Buttenschon)/S.5959 (May)
Click here for a PDF of this letter.

The Preservation League of New York State is New York’s statewide historic preservation nonprofit. We write in support of Bills A.7045/S.5959 relating to the meetings of the Canal Recreationway Commission.

As New York State’s only statewide historic preservation nonprofit organization, the Preservation League invests in people and projects that champion the essential role of preservation in community revitalization, sustainable economic growth and the protection of our historic buildings and landscapes. We lead advocacy, economic development and education programs across the state and partner with local preservation organizations throughout New York. In 2019, we listed the NYS Canal System as a statewide Seven to Save to highlight the need for New York State to prioritize stewardship of its National Historic Landmark canals as an intact, fully-navigable international waterway for present and future generations.

The Canal Recreationway Commission was founded in 1992 upon the creation of the New York State Canal Corporation. Its members include individuals involved in canal use, development, preservation, enhancement, and local governments from counties adjacent to or intersected by the Canal System. Following its creation, the Commission prepared and adopted the Canal Recreationway Plan in 1995. This plan focused on four primary elements: Canal Harbors, Canal Service Port and Lock Projects, the Canalway Trail, and a Canal System Marketing Plan.

Successful completion of the 1995 Canal Recreationway Plan, which laid the groundwork for our recently completed and hugely successful Empire State Trail, while celebrating the canal system as an operating waterway, provided a roadmap for the Canal System to transform from a predominantly commercial waterway to the vibrant, popular, scenic, economically viable, multifaceted resource we know today. The Canal Harbors and Service Ports created as a result of the 1995 plan created economic activity throughout the corridor, particularly in the cities of Schenectady, Syracuse, Rochester, and Buffalo.

We believe the three fundamental goals of the Canal Recreationway Commission, preserving the best of the past, enhancing recreational opportunities, fostering appropriate and sustainable economic development, mirror those of the Reimagine the Canals effort and support the work of the NYS Canal Corporation today.

The Canal Recreationway Commission currently meets subject to the call of the chairperson. By setting a regular quarterly meeting schedule, this bill will establish consistency and give the Commission the tools to focus on important future planning efforts to support our Canal System and chart a new path forward, supporting our National Historic Landmark Canal System’s ability to leverage the economic benefits of tourism, recreation, and commercial use now and into the future.