Program Definitions
"Affordable housing" has the same meaning as provided in section 8-39a.“Affordable housing certificate” means a certificate issued by the Commissioner of the state of Connecticut Department of Housing in accordance with section 8-37lll of the Connecticut General Statutes.
“Assignor” means an owner or multiple owners of a certified historic structure to whom the tax credit voucher is originally issued by the department.
“Assignee” means a holder of a tax credit voucher as a result of a transfer by the assignor.
"Certified historic structure" means any property that: (A) Is listed individually on the National or State Register of Historic Places, or (B) is located in a district listed on the National or State Register of Historic Places and has been certified by the officer as contributing to the historic character of such district.
"Certified rehabilitation" means any rehabilitation of a certified historic structure for (A) residential use of five units or more, (B) mixed residential and nonresidential uses, or (C) nonresidential use consistent with the historic character of such property or the district in which such property is located, as determined by regulations adopted by the Department of Economic and Community Development.
“Complex” means a property that either is listed individually on the National or State Register of Historic Places or is located in a district listed on the National or State Register of Historic Places and that has two or more buildings that are functionally related historically.
“Contributing taxpayer” means a third-party taxpayer with a tax liability as set forth in Chapters 207, 208, 209, 210, 211 and 212 of the Connecticut General Statutes named by the assignor to receive the tax credit voucher.
“Department” means the State Historic Preservation Office located within the Department of Economic and Community Development.
“Identifiable portion of the building” means an entire floor, a section of the building separated from another section by an historic firewall or, in buildings with several periods of construction, a section that represents a distinct period of construction.
“Inspection” means an on-site visit by an authorized representative of the department for the purposes of reviewing and evaluating the significance of the certified historic structure and the proposed, ongoing or completed rehabilitation work.
“Multiple owners” means either direct owners in the form of tenants-in-common or indirect owners in cases where the limited liability partnership or limited liability company undertaking a certified rehabilitation includes more than one person or business entity as partners or members.
“Nonresidential use” means a portion of the building used for commercial, institutional, or governmental purposes, research or manufacturing facility, or occupied by a nonprofit organization.
"Officer" means the State Historic Preservation Officer designated pursuant to 36 CFR 61.2.
"Owner" means any person, firm, limited liability company, nonprofit or for-profit corporation or other business entity or municipality that possesses title to an historic structure and that undertakes the rehabilitation of such structure.
"Placed in service" means the completion of substantial rehabilitation work that would allow for occupancy of the entire building or an identifiable portion of the building.
"Project" means an undertaking involving rehabilitation work to a certified historic structure and any attached or adjacent new construction, associated demolition or improvements on the site that may affect the historic character or significance of the certified historic structure.
“Phased project” means an undertaking where the proposed rehabilitation work to a certified historic structure is to be completed in two or more stages of development;
"Qualified rehabilitation expenditures" means any costs incurred for the physical construction involved in the rehabilitation of a certified historic structure, excluding: (A) The owner's personal labor, (B) the cost of a new addition, except as required to comply with any provision of the State Building Code or the Fire Safety Code, and (C) any nonconstruction cost such as architectural fees, legal fees and financing fees.
“Registered historic district” means a district that is listed on either the National or State Register of Historic Places.
“Rehabilitation” means the preservation of an historic building, its component elements and its structural system by means of repairs or selective replacement of worn out materials and alterations that are consistent with the building’s historic character.
"Rehabilitation plan" means any narrative, construction plans and specifications for the proposed rehabilitation of a certified historic structure in sufficient detail for evaluation of compliance with the Secretary of the Interior's Standards for Rehabilitation, as established in 36 CFR 67.
“Residential Use” means an individual apartment or condominium units located in an identifiable portion of the building as well as communal facilities including, but not limited to exercise rooms, laundry rooms, lounges and tenant storage spaces.
“Standards” means the Secretary of the Interior’s Standards for Rehabilitation 36 CFR 67.
"Substantial rehabilitation" or "substantially rehabilitate" means the qualified rehabilitation expenditures of a certified historic structure that exceed twenty-five per cent of the assessed value of such structure.