The Philadelphia Historical Commission individually designates buildings, sites, structures, and objects under Code 14-1004(3). Designation places the property on the Philadelphia Register, requires Commission approval for changes, and may unlock the federal historic-rehabilitation tax credit and Pennsylvania Historic Preservation Tax Credit.
Section 14-1004(3) lets any person nominate a building, site, structure, or object meeting Criteria A through J: significant character, association with a person, embodiment of a style, work of a designer, archaeological value, association with a movement, exemplification of cultural heritage, integrity of historic context, identifiable as a familiar visual feature, or unique location. Nominations go to the Committee on Historic Designation, then to the full Commission. Owners receive notice and a hearing. Once listed, the property is protected under the same alteration-review framework as Historic Districts. Federal twenty-percent rehabilitation credit under 26 USC section 47 and Pennsylvania twenty-five percent credit under 72 P.S. 8902-C may apply.
Damaging or removing designated objects without Commission approval triggers code-enforcement actions, civil penalties up to two thousand dollars per day under 14-1004(7), and possible criminal mischief charges under 18 Pa.C.S. section 3304 if intentional.
Philadelphia, PA
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Philadelphia, PA
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Philadelphia, PA
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