18.20.080 Review and monitoring of properties for special property tax valuation.
A. Time Lines.
1. Rehabilitation work is begun and completed within two years prior to date of application for special property tax valuation.
2. Applicant submits application to the Skagit County assessor before October 1st (if special valuation is desired for the following year).
3. Assessor completes the review and submits the application to the board within ten working days.
4. The board approves (or denies) the application and executes agreements (for approved applications) before December 31st.
5. The board submits the approved application and agreement to the Skagit county assessor, recording such documents, within ten days of the board’s decision.
6. Special valuation becomes effective January 1st (year one).
7. Taxes reflect special valuation for the second through eleventh years.
8. Special valuation ends on the tenth year.
9. Taxes reflect revaluation of property following the end of special valuation in the twelfth year.
B. Procedure.
1. The assessor forwards the application(s) to the board.
2. The board reviews the application(s), consistent with its rules of procedure, and determines if the application(s) are complete and if the properties meet the criteria set forth in WAC 254-20-070(1) and listed in Section 18.20.050 of this chapter.
a. If the board finds the properties meet all the criteria, then, on behalf of the city, it enters into an historic preservation special valuation agreement (set forth in WAC 254-20-120 and in subsection D of this section) with the owner. Upon execution of the agreement between the owner and board, the board approves the application(s).
b. If the board determines the properties do not meet all the criteria, then it shall deny the application(s).
3. The board certifies its decisions in writing and states the facts upon which the approvals or denials are based and files copies of the certifications with the assessor.
4. For approved applications the board:
a. Forwards copies of the agreements, applications, and supporting documentation (as required by WAC 254-20-090(4) and identified in subsection 2 of this section) to the assessor;
b. Notifies the state review board that the properties have been approved for special valuation; and
c. Monitors the properties for continued compliance with the agreements throughout the ten-year special valuation period.
5. The board determines, in a manner consistent with its rules of procedure, whether or not properties are disqualified from special valuation either because of:
a. The owner’s failure to comply with the terms of the agreement; or
b. A loss of historic value resulting from physical changes to the building or site.
6. For disqualified properties, in the event that the board concludes that a property is no longer qualified for special valuation, the board shall notify the owner, assessor and state review board in writing and state the facts supporting its findings.
C. Criteria.
1. Historic Property Criteria. The class of historic property eligible to apply for special valuation in the city means all properties listed on the National Register or certified as contributing to a national register historic district which have been substantially rehabilitated at a cost and within a time period (84.26 RCW) until the city becomes a Certified Local Government (CLG).
Once a CLG, the class of property eligible to apply for special valuation in the city means all properties listed on the city register of historic places or those properties listed in the national register of historic places, or property certified as contributing to a national register historic district, or those properties which have been determined as eligible for listing in the national register of historic places which have been substantially rehabilitated at a cost and within a time period which meet the requirements set forth in Chapter 84.26 RCW.
2. Application Criteria. Complete applications shall consist of the following documentation:
a. A legal description of the historic property;
b. Comprehensive exterior and interior photographs of the historic property before and after rehabilitation;
c. Architectural plans, existing architectural plans (if available) or other legible drawings depicting the completed rehabilitation work;
d. A notarized affidavit attesting to the actual cost of the rehabilitation work completed prior to the date of application and the period of time during which the work was performed and documentation of both to be made available to the board upon request; and
e. For properties located within historic districts, in addition to the standard application documentation, a statement from the secretary of the interior or appropriate local official, as specified in local administrative rules or by the local government, indicating the property is a certified historic structure is required.
3. Property Review Criteria. In its review the board shall determine if the properties meet all the following criteria:
a. The property is historic property;
b. The property is included within a class of historic properties determined eligible for special valuation by the city under Section 18.20.050 of this chapter;
c. The property has been rehabilitated at a cost which meets the definition set forth in RCW 84.26.020(2) (and identified in Section 18.20.050) within twenty-four months prior to the date of application; and
d. The property has not been altered in any way which adversely affects those elements which qualify it as historically significant as determined by applying Washington State Advisory Council’s Standards for Rehabilitation and Maintenance of Historic Properties (WAC 254-20-100(1)) and listed in Section 18.20.050 of this chapter.
4. Rehabilitation and Maintenance Criteria. The Washington State Advisory Council’s Standards for Rehabilitation and Maintenance of Historic Properties, also known as the Secretary of the Interior’s Standards for Rehabilitation.
The following rehabilitation and maintenance standards shall be used by the board as minimum requirements for determining whether or not an historic property is eligible for special valuation and whether or not the property continues to be eligible for special valuation once it has been so classified:
a. Standards of Rehabilitation for Special Valuation.
i. Every reasonable effort shall be made to provide a compatible use for an historic property that requires minimal alteration of the building, structure, or site and its environment, or to use an historic property for its original intended purpose.
ii. The distinguishing original qualities or character of a building, structure, or site and its environment shall not be destroyed. The removal or alteration of any historic material or distinctive architectural features should be avoided when possible.
iii. All buildings, structures, and sites shall be recognized as products of their own time. Alterations that have no historical basis and which seek to create an earlier appearance shall be discouraged.
iv. Changes that may have taken place in the course of time are evidence of the history and development of a building, structure, or site and its environment. These changes may have acquired significance in their own right and this significance shall be recognized and respected.
v. Distinctive stylistic features or examples of skilled craftsmanship that characterize a building, structure or site shall be treated with sensitivity.
vi. Deteriorated architectural features shall be repaired rather than replaced, whenever possible. In the event replacement is necessary, the new material should match the material being replaced in composition, design, color, texture, and other visual qualities. Repair or replacement of missing architectural features should be based on accurate duplication of features, substantiated by historical, physical, or pictorial evidence rather than on conjectural designs or the availability of different architectural elements from other buildings or structures.
vii. The surface cleaning of structures shall be undertaken with the gentlest means possible. Sandblasting and other cleaning methods that will damage the historic building materials shall not be undertaken.
viii. Every reasonable effort shall be made to protect and preserve archaeological resources affected by, or adjacent to, any project.
ix. Contemporary design for alterations and additions to existing properties shall not be discouraged when alterations and additions do not destroy significant historical, architectural or cultural material, and such design is compatible with the size, scale, color, material and character of the property, neighborhood or environment.
x. Wherever possible, new additions or alterations to structures shall be done in such a manner that if such additions or alterations were to be removed in the future, the essential form and integrity of the structure would be unimpaired.
b. Maintenance Standards for Special Valuation.
i. Buildings and structures shall not be allowed to deteriorate beyond the point where routine maintenance and repair will return them to good condition.
ii. Buildings shall be kept in a safe and habitable condition at all times. Structural defects and hazards shall be corrected. Any condition that constitutes a fire hazard shall be eliminated.
iii. Buildings shall be protected against ongoing water damage due to defective roofing, flashing, glazing, caulking or other causes. Moisture condensation resulting from inadequate heat or ventilation shall be eliminated if present at levels sufficient to promote rot or decay of building materials.
iv. Deteriorated exterior architectural features and any broken or missing doors and windows shall be repaired or replaced.
v. Painted exterior surfaces shall be maintained and repainted as necessary to prevent a deteriorated appearance or damage to the substrate. Exterior masonry surfaces shall be tuck pointed where required to maintain the mortar in sound condition. Finished tuck pointing shall match the original mortar point in hardness and appearance. (Ord. 2530 § 8, 2000)