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Frequently Asked Questions



Section 106 is the section of the National Historic Preservation Act of 1966 that requires federal agencies to consider their effects on historic properties during project planning for any federal undertaking or permitted activity. This includes projects that are funded by federal money through state or local governments or private groups. Federal agencies and their clients must seek local opinions and knowledge about historic properties before they can proceed with their projects. You are entitled to have your wishes heard about what happens to historic properties during federally funded or permitted projects.
In Delaware, the State Historic Preservation Officer is responsible for the administration of the programs and policies of the National Historic Preservation Act, as amended, assisted by the staff of the Delaware State Historic Preservation Office. The historians, architectural historians, and archaeologists who make up the staff must meet qualifications established by the Secretary of the Interior for state staffs nationwide. Working in concert with academic and professional communities, preservation organizations, concerned citizens, and all levels of government, the Delaware State Historic Preservation Office coordinates preservation efforts throughout Delaware and serves as an advocate for the preservation of Delaware’s historic places and unique cultural identity.
It is a list of sites, structures, buildings, and objects that are historically, architecturally, or archaeologically significant, on the local, state, or national level.
Occasionally federal monies are available for the restoration and rehabilitation of historic properties. The competition for these matching grants is very intense. A federal income tax credit is available for the approved rehabilitation of income-producing properties.
If you have questions or concerns about Section 106 and the new regulations, or about your place in federal project planning, please write us at 21 The Green, Dover, Delaware 19901 or call (302) 736-7400 and we will be happy to talk to you about these issues. In addition, the counties and the City of Wilmington have preservation planners on their staffs to discuss your concerns and help you with particular projects. New Castle County Department of Land Use 87 Reads Way, Corporate Commons New Castle, Delaware  19720-1648 Ph:(302) 366-7780 City of Wilmington Department of Planning City/County Building 800 French Street Wilmington, Delaware 19801 Ph:(302) 576-3107 Kent County Handled by the State Historic Preservation Office Ph: 302) 736-7400 Sussex County Department of Engineering 2 The Circle P.O. Box 589 Georgetown, Delaware 19947 (302) 855-7816

The program permits the owner of an income-producing historic building to seek an income-tax credit equal to 20% of the qualified rehabilitation expenditures. An income-producing property may encompass commercial space, office space, rental apartments, a bed and breakfast inn, etc., or a mixture of such uses. The building must be listed in the National Register of Historic Places, either individually or as a contributing property of a historic district. Further, the rehabilitation must meet the Secretary of the Interior’s Standards for Rehabilitation.

Please contact the Tax Coordinator for more information: Tax Act Coordinator Delaware State Historic Preservation Office 21 The Green, Dover, DE 19901 (302) 736-7400


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