Human Resources in Canada's Built Heritage Sector: Mapping the ...

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MAPPING THE WORK FORCE AND SETTING STRATEGIC PRIORITIESHABS/HAER Surveys and National Register of Historic PlacesThe Historic American Buildings Survey and the Historic American Engineering Record (HABS/HAER)document important architectural, engineering and industrial sites throughout the United States.HABS/HAER documentation consists of measured drawings, large-format photographs, digital rectifiedphotogrammetry, electronic surveying and written history. HABS/HAER collections are archived at theLibrary of Congress. HABS/HAER is central to a strategy of “preservation through documentation.” Itis the oldest federal preservation program. HABS/HAER is administered by the National Parks Service.HABS is co-sponsored with the American Institute of Architects. HAER is a collaborative undertakingwith various professional engineering associations. These collaborations have provided important linkagesbetween the built heritage sector and the architectural and engineering professional societies.The National Register of Historic Places was authorized by the National Historic Preservation Act of 1966.Properties listed in the National Register include districts, sites, buildings, structures, and objects that aresignificant in American history, architecture, archeology, engineering, and culture. The National Registeris administered by the National Park Service. There are approximately 78,000 listings in the NationalRegister. Listing in the National Register is linked to federal assistance for historic preservation.Federal Standards for Preservation and DocumentationIn 1995 and 1996, the US Secretary of the Interior published two sets of standards – one for historic buildingsand one for historic landscapes. These published standards were the basis for Parks Canada’s Standards andGuidelines for the Conservation of Historic Places in Canada. In 2003, the Secretary of the Interior publishedupdated standards for documenting historic buildings, engineering installations and landscaping.National Center for Preservation Technology and Training (NCPTT)The National Center for Preservation Technology and Training supports research into technologies relatedto preservation, in particular non-invasive and non-destructive technologies. The Center also supportsresearch into materials and, in particular, the impact of pollutants on materials. Finally, the Center also hasa training mandate. The Center collaborates with the Association for Preservation Technology.©CULTURAL HUMAN RESOURCES COUNCIL27
HUMAN RESOURCES IN CANADA’S BUILT HERITAGE SECTORTax IncentivesThe Federal Historic Preservation Tax Incentive provides a tax credit of 20% of the amount spent on thecertified rehabilitation of an historic property. Certification is administered by the National Parks Service onbehalf of the Internal Revenue Service. The tax benefit is a credit against corporate incomes taxes payable,rather than a tax deduction. There is no ceiling on the aggregate amount of tax expenditures. The credit islimited to buildings which are privately owned and which are income-producing. To be eligible, propertiesmust be (a) included in the National Register, (b) rehabilitated in accordance with the Secretary of theInterior’s published standards, and (c) engage persons professionally qualified, as per the Secretary of theInterior’s published standards for preservation professionals, and (d) must involve rehabilitation expendituresthat exceed the value of the pre-rehabilitated building. The tax incentive has been in place since 1976. Sincethen, the programme has supported rehabilitation of more than 32,000 historic properties. This is almost halfof the properties included in the National Register. The National Parks Service estimates that since 1976, theincentive has supported more than $33 billion in private sector spending on the rehabilitation of historicstructures. In recent years, private sector investment spending supported by the tax credit has been approximately$3 billion annually. This implies roughly $600 million in annual tax expenditures. 12Federal tax credits are mirrored in 18 states (as of 2004) which provide credits against state income taxranging from 20-50% of the value of eligible restoration expenditures.Professional Occupational StandardsThe 1980 Amendments to the National Historic Preservation Act affirmed the previous regulatoryrequirement for professionally qualified staff. In 1982, this authority led to the development by theNational Park Service of the Secretary of the Interior’s Professional Qualification Standards. The Standardsoriginally applied to 5 disciplines. This was subsequently expanded to 12 in 1992. The disciplines currentlycovered by the Professional Qualification Standards are:1. Archaeology (Prehistoric and Historic),2. Architectural History,3. Conservation,4. Cultural Anthropology,5. Curation,6. Engineering,7. Folklore,8. Historic Architecture,9. Historic Landscape Architecture,10. Historic Preservation,11. Historic Preservation Planning, and12. History.12 This contrasts with $10 million available annually under Canada’s Commercial Heritage Properties Incentive Fund.The usual ratio for comparing the US to Canada is 10:1. On this basis, the US tax credit system represents financialsupport for private investment in heritage properties that is approximately 6 times that of CHPIF.28©CULTURAL HUMAN RESOURCES COUNCIL
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Human Resources in Canada's Built Heritage Sector: Mapping the ...

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