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BARNS
Aspen Pool
Dunn Farm
Linden Spring
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York Hill
AGRICULTURAL
HISTORY AGRICULTURAL ISSUES RESTORING
/ REUSING OLD BARNS
SPONSORS RETURN
TO BARN TOUR START RETURN TO
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Barns can be expensive to maintain. A few owners keep their barns in
good condition purely for aesthetic purposes, but most barn owners
refuse to maintain their structures unless they see a practical benefit.
Eventually the roof leaks or the foundation sags, and the barn either
collapses or is salvaged by folks who view it as a prime source of good
timber.
We can’t save every old barn, and we shouldn’t try. But we can
save more of them if we can find ways to make them useful once again and
if we identify ways to make their renovation affordable. The key to
saving old barns is to adapt the structure to the needs of the current
owner while maintaining the character of the original structure.
Here are a few common situations in which old barns remain unused or
under utilized:
- The barn can not accommodate the type of agricultural products
generated on the farm or the farm equipment currently used. For example,
the interior post and beam construction of many barns prevents efficient
storage of large hay bales. Doors and beams may be too low to allow the
entry and storage of some farm machinery.
- The current owner has no interest in farming and views the barn as a
disposable structure on a residential or commercial property. It is
still common for developers to wipe a parcel clean of such structures
rather than attempt to integrate them into the proposed building plan.
Under these conditions, barns are often viewed as nuisances,
liabilities, and firetraps.
- The once rural barn is now part of a suburban area and the new owner
fails to see the potential of the structure in this setting. Ironically,
while some people don’t know what to do with their barn, others try to
erect new residential or commercial structures that mimic the features
found in old barns.
Here are some strategies that can work in these situations:
- Restructure the inside of barns on working farms so that they can
accommodate modern crops and machinery. Provide guidelines for the
rehabilitation and tax incentives for making these changes.
- Convert barns in commercial or residential subdivisions into
community centers, residences, or space for businesses.
- .....
Tax Credits
Income-producing property: If the barn is a contributing structure
that is listed on (or
eligible to be listed on) the National Register of Historic Places, a
20% rehabilitation tax credit is available for certified rehabilitation
of the building. To qualify, the structure must be used for
income-producing purposes, and the rehabilitation costs must be greater
than $5,000 or the adjusted cost basis for the building.
If the barn is not part of a National Register site, a 10% credit is
available for buildings built before 1936. For information about the
10% credit, request Form 3468 Investment Credit from the Internal
Revenue Service.
Residential property: The Rehabilitation Investment Tax Credit
Program provides a West Virginia state income tax credit for
rehabilitation of historic private residences. This is a 20% state
income tax credit which is based on the expenditures necessary to carry
out material rehabilitation of historic private residences. The
credit is applied directly against taxes owed by the owner. The
credit may be carried forward for up to five years from the year it is
earned. For more information contact the Tax Credit Coordinator,
State Historic Preservation Office, 1900 Kanawha Blvd. East, Charleston,
WV, 25305. Phone (304) 558-0220.
More information on how to benefit from tax incentives is available
in the publication Guide to Tax Advantaged Rehabilitation, available
from Barn Again!, The National Trust for Historic Preservation, 910 16th
St., Suite 1100, Denver, CO 80202.
Publications and Additional Information on Barn Preservation
The following items are available for purchase from the National
Trust at the address listed above:
- BARN AGAIN! A Guide to Rehabilitation of Older Farm Buildings.
1992 edition. 18 page full-color guide features nine examples of BARN
AGAIN! barns; barn rehabilitation checklist; roof, foundation and siding
repair tips; and information on the National Register and tax
credits. ( $5.00)
- BARN AGAIN! Preservation Information Handbook: A Guide for
Individuals and Organizations. Includes reports on BARN AGAIN!
demonstration projects and award winners; addresses of state
preservation offices; information on the National Register of Historic
Places; introductory tax credit information; and a barn bibliography. (
$10.00)
- Using Old Farm Buildings. A practical guide to adapting
different types of farm structures for a wide range of new agricultural
uses: 16 rehabilitation projects illustrated with drawings and
photographs. ( $6.00)
- Barn Aid #1: Barn Foundations. Analyzes major problems of
stone, concrete and concrete block foundations and shows how to remedy
them. Includes a checklist for investigating foundation repairs and a
guide for estimating costs. ( $5.00)
- Barn Aid #2: New Spaces for Old Places. Describes how to
increase clearspan space inside older barns by replacing posts and beams
with trusses. Includes drawings and cost estimates. (
$5.00)
- Barn Aid #3: Barn Exteriors and Painting. Information on
common siding problems and repair, preparing your barn for painting and
getting the best possible paint job. ($5.00)
- Barn Aid #4: Barn Roofs. Tells about the different types of
barn roofs and how to repair, replace and maintain them. (
$5.00)
- Guide to Tax
Advantaged Rehabilitation. Explains the qualifications
and necessary steps to take advantage of tax credits. (
$6.00)
Reprints. Reprints or photocopies of BARN AGAIN! articles from
Successful Farming or Historic Preservation magazines are
also available from The National Trust ($1.00 each):
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