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Tax Credit and Technical Assistance Programs
The Wisconsin Historical Society has tax credit and technical assistance programs available to assist home and property owners of historic buildings and/or sites. Below is a list of those programs. The County Planner is available to help if you have any questions about the programs.
Historic Preservation Home Owners Tax Credit
The Wisconsin Historical Society's Division of Historic Preservation administers a program of 25-percent state income tax credits for repair and rehabilitation of historic homes in Wisconsin.
To qualify, your personal residence must be one of the following:
And you must spend at least $10,000 on the following types of eligible work within a two-year period: - Work on the exterior of your house, such as roof replacement and painting, but not including site work such as driveways and landscaping;
- Electrical wiring, not including electrical fixtures;
- Plumbing, not including plumbing fixtures;
- Mechanical systems, such as furnaces, air conditioning, and water heaters; and
- Structural work, such as jacking up floors.
If you cannot meet the $10,000 minimum investment requirement within the two-year period, when you apply, you may request a five-year expenditure period. Please visit the following website for more information:
http://www.wisconsinhistory.org/hp/architecture/tax_credit.asp
Historic Preservation Tax Credits for Income-Producing Historic Buildings
Owners of historic income-producing properties in Wisconsin may be eligible for two income tax credits that can help pay for their building's rehabilitation. The Wisconsin Historical Society's Division of Historic Preservation and Public History administers both programs in conjunction with the National Park Service (NPS). Tax Credit Programs- Federal Historic Preservation Credit:
Returns 20 percent of the cost of rehabilitating historic buildings to owners as a direct reduction in their federal income taxes. Wisconsin Supplemental Historic Preservation Credit: Returns an additional 5 percent of the cost of rehabilitation to owners as a discount on their Wisconsin state income taxes. Owners that qualify for the Federal Historic Preservation Credit automatically qualify for the Wisconsin supplement if they get NPS approval before they begin any work.
To qualify for the Federal Historic Preservation Credit, a property owner must: - Own a historic building. A building is considered "historic" if it is listed on the National Register of Historic Places or if the NPS determines that it contributes to the character of a National Register historic district. A building can also receive a preliminary determination of eligibility for the Register from the NPS through the tax credit application process. The owner must later formally list the property on the National Register.
- Use the building for income-producing purposes. Income-producing buildings are those used in a trade or business or for the production of rental income.
- Formally apply to the Wisconsin Historical Society. Application materials can be obtained through the Society or through the NPS Web site. Completed applications are submitted to the Society. The applications will then be forwarded to the NPS with recommendations. The NPS charges a fee for their review. Owners should allow 60 days, from the date they submit their complete applications, for complete project review.
- Rehabilitate the building following program standards. Program standards are the Secretary of Interior's "Standards for Rehabilitation." The NPS, in conjunction with the Society, determines if a project meets the standards.
- Spend a minimum amount on the rehabilitation.
An owner must spend at least an amount equal to the building's depreciated value or $5,000, whichever is greater. This amount of money must be spent in a two year period. Phased projects are allowed a five-year period.
- Claim the credit for only eligible expenses. The cost of all work on the historic buildings, inside and out, is eligible for the credit. The cost of site work, such as landscaping or paving, and the cost of work on non-historic additions are not eligible expenses.
- Maintain ownership of the building and maintain the building's historic character for five years. The tax credit must be repaid to the IRS and to the Wisconsin Department of Revenue (DOR) if the building is sold or altered in a way that diminishes its historic character. Repayment is pro-rated over the five year period after the building is placed in service.
Please visit the following website for more information:
:
http://www.wisconsinhistory.org/hp/architecture/iptax_credit.asp
Archaeological Sites Property Tax Exemption Program
Wis. Stats. 70.11(13m) provides a property tax exemption for owners of archaeological sites listed in the
National Register of Historic Places or the State Register of Historic Places. The intent of the legislation is to provide an incentive for landowners to protect significant archaeological sites on their lands. To obtain the tax exemption, the landowner must agree to place a permanent protective covenant on the site.
Through this program you have the opportunity to receive a tax exemption for the archaeological site area and help the State of Wisconsin preserve our archaeological heritage. The tax exemption program makes you, the landowner, a steward of Wisconsin's past. It does not discourage all uses of the site. Instead, it encourages land use planning to avoid disturbing the site area. The covenant contains a legal description of the area that is to be exempted from property taxes and defines landowner and Wisconsin Historical Society obligations in the protection of that area.
Please visit the following website for more information:
http://www.wisconsinhistory.org/archaeology/osa/taxexempt.asp
Technical Assistance for Barn Owners
National Register- and State Register-Listed Barns
If your barn or farmstead is listed in the National Register or State Register, you may be eligible for tax credits to assist you in rehabilitating your buildings. Other forms of financial assistance may be available to some property owners.
Barns Not Listed in the National Register- and State Register
If your barn or farmstead is not listed in the National Register or State Register, you may be eligible for tax credits to assist you in rehabilitating your buildings. This type of financial assistance may be available to some property owners.
Please visit the following website for more information:
http://www.wisconsinhistory.org/hp/barns/assist.asp
Certified Local Governments
The County Planner is available to help municipalities within Calumet County apply for Certified Local Government status.
A Certified Local Government (CLG) is any city, village, county, or town that has been certified by Wisconsin's State Historic Preservation Officer (SHPO) and the Department of the Interior as meeting the following basic criteria:
1. Enforces appropriate local ordinance for the designation and protection of historic properties.
2. Has established a qualified historic preservation commission by local ordinance.
3. Maintains a system for the survey and inventory of local historic properties.
4. Provides for public participation in the local historic preservation program.
The benefits of becoming a CLG include: -
Eligibility to apply for Wisconsin Historic Preservation Fund Subgrants from the federal Historic Preservation Fund allocation to the state, to be used for eligible CLG activities.
- Eligibility to authorize the use of the Wisconsin Historic Building Code for locally designated historic buildings.
- Ability to formally comment on National Register of Historic Places nominations within its municipal boundaries before they are sent to the State Historic Preservation Review Board.
General Historic Preservation Questions
For all general questions regarding historic preservation, contact the County Planner.
Calumet County History
Calumet County was organized in 1836 under the laws of Wisconsin Territory. In 1840, Calumet County’s territory was declared non-existent and it reverted back to Brown County. It was re-established in 1842 when the Act declaring Calumet County non-existent was rescinded.
Calumet County derived its name from a Menominee Indian Village lying on the east shore of Lake Winnebago. The name means ‘peace’ and signifies the Indian Pipe of Peace. Traces of prehistoric Indian mound builders can be found today as evidence of their earlier occupation.
The county seat, originally located in Stockbridge, was moved to Chilton in 1856. The county’s economy was based on agriculture and later on manufacturing. In 1839, Congress granted the Brothertown Indians rights of citizenship and in 1843 the Stockbridge Indians received similar recognition.
Records show that the first County Board meeting was held in 1851. The first courthouse and jail in the City of Chilton was a wooden structure built circa 1860 at the present site.
State and National Register
The National Register of Historic Places recognizes properties of local, state, and national significance. Properties are listed in the National Register because of their association with significant persons or events, because they contain important information about our history or prehistory, or because of their architectural or engineering significance. The National Register also lists important groupings of properties as historic districts. In addition, the National Park Service highlights properties that have significance to the nation as a whole by conferring them the status of National Historic Landmark.
The Wisconsin State Register of Historic Places parallels the National Register. However, it is designed to enable state-level historic preservation protection and benefits. Most of the properties in Wisconsin listed in the National Register are also listed in the State Register.
According to the Wisconsin Historical Society there are 10 sites located in Calumet County that are on the National and State Register of Historic Places:
- City of Chilton, Calumet County Courthouse. Listed on the State and National Register in 1982. The architectural style is described as classical revival. The period of significance is from 1900-1924.
- City of Chilton, Chilton Post Office. Listed on the National Register in 2000. Identified as a colonial revival architectural type. The period of significance is 1940.
- City of New Holstein, Herman C. Timm House. Listed on the State and National Register in 1996. Herman C. Timm was a successful New Holstein grain merchant. He was also elected as the first president of the Village of New Holstein in 1901 and founded the State Bank of New Holstein the very next year. The building is a single dwelling with a described architectural style of Greek revival. The period is 1850-1899.
- Town of Charlestown, Aebischer Site. Listed on the National Register in 1985. Site is identified as prehistoric, 9000-9999 BC. The site is related to agriculture and animals. There are no buildings or structures at the site.
- Town of Stockbridge, site located in Calumet County Park. Listed on State and National Register in 1997. Site is identified as a ceremonial site, with graves and burial sites. The site is identified as a prehistoric site.
- Town of Stockbridge, Stockbridge Harbor. Listed in the State and National Register in 1998. From about 1100 to 1200 A.D, a large Native American village existed on the north side of the harbor. Pottery uncovered at the site indicates that two tribes lived together in the village—Effigy Mound Builders and Late Woodland agriculturalists.
- Town of Stockbridge, Stockbridge Indian Cemetery. Listed on the National Register in 1980. The period of significance is 1850-1874 and 1825-1849.
- Town of Brillion, Haese Memorial Village Historic District. Listed in the State and National Register in 1982. The architectural style is early commercial. The period of significance is 1874-1884. There are nine total buildings in the district.
- Town of Harrison, High Cliff Mounds. Listed in the National Register in 1997. Site is identified as a ceremonial site, with graves and burial sites. The site is identified as a prehistoric site.
- Town of Brothertown, Ridge Group. Listed in the National Register in 1978. The site is identified as funerary, camp, and mortuary with a period of significance of 1499-1000 AD.
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