There are three levels of historic designation in Wisconsin:
Federal
State
Local
This article will explain what each designation means for a property and the differences between them.
The National Historic Preservation Act & The National Register of Historic Places
In 1966, The National Historic Preservation Act was passed by the Federal government effectively establishing the National Register of Historic Places (NRHP) as the official federal list of districts, sites, buildings, structures, and objects that are worthy of preservation.
It also required each state to establish a preservation plan and an office for historic preservation, called the State Historic Preservation Office (SHPO). National designation as a historic property is an honorific. The intent of the act was, and is, to affirm historic preservation as a public good.
The Act does not, however, create any limitations on private property ownership. Federal agencies, are obligated by the Act to identify, evaluate, and nominate to the NRHP any properties they deem eligible. In addition, any properties, including those privately owned, that receive Federal funding or involve Federal action or approval, are required to undergo a review intended to protect historic features, called a Section 106 Review, This review only encourages historic consideration and does not require it.
Wisconsin’s State Historic Preservation Office
Wisconsin’s State Historic Preservation Office (SHPO) reviews all applications to the National Register (NRHP). This office is a resource for Wisconsin citizens to apply for the NRHP and will assist in the process.
The SHPO will advise if the application is deemed eligible for the NRHP. If so, they will forward the application to the National Park Service (NPS), which administers the NRHP. Rarely will an application approved by the Wisconsin SHPO be denied by the NPS. Additionally, once the Wisconsin SHPO deems a property eligible, it is automatically considered eligible for the State Designation.
The State Register of Historic Places
The Wisconsin SHPO maintains the State Register of Historic Places. Being listed on the State Register of Historic Places does not place any restrictions on property owners. More information can be found at the SHPO website: “How to Get a State or National Historic Designation for Your Building.”
National Historic Landmark Status
In addition to the National Register of Historic Places, properties that are deemed having exceptional national significance may be listed as a National Historic Landmark (NHL). This is a separate process from a National Register nomination and is solely a federal process through the National Park Service. As of May 2021, there are currently 44 Wisconsin properties listed as NHLs compared to over 2,500 Wisconsin property listings in the NRHP.
Historic Preservation Commissions
On the local level, a municipal Historic Preservation Commission (or similar name), may review local properties for historic designation. Not every municipality will have a Historic Preservation Commission, depending on local ordinances. Restrictions on property, if locally designated as historic, will also vary by ordinance. Only a local designation, depending on the local law, could restrict property ownership. Typically, local governments with preservation ordinances confer the highest degree of protection to historic properties, as a review board will consider any proposed alterations to the property.
Historic Tax Credit Program
Two separate programs, administered by the Internal Revenue Service and the Wisconsin Department of Revenue, are available to Federal and State designated properties, called the Historic Tax Credit Program. This is not available to properties that are only designated on a local register. This program offers a 20% Federal Tax Credit and a 20% State Tax Credit to income-producing properties.
Work to rehabilitate a historically designated building can be deducted as a tax credit. All work must meet the Secretary of the Interior’s Standards for Rehabilitation and the property must be held by the owner for at least five years. Other requirements apply. While the Wisconsin SHPO will certify that rehabilitation work meets the Standards, they do not administer the tax credits. Further information may be found here: Tax Credits for Historic Income-Producing Buildings.