Eligible Rehabilitation Expenses

Any expenditure for a structural component of a building.

• Structural components include:
• walls
• partitions
• floors
• ceilings
• permanentcoverings such as paneling or tiling
• windows
• doors
• components of central air conditioning or heating systems
• plumbing and plumbing fixtures
• electrical wiring and lighting fixtures
• chimneys
• stairs
• escalators
• elevators
• sprinkling systems
• fire escapes
• other components related to operation or maintenance of the building

• Construction period interest and taxes
• Architect fees
• Engineering fees
• Construction management costs
• Reasonable developer fees
• Other fees paid that would normally be charged to a capital account

Rehabilitation Expenses that are Not Eligible

• Costs of acquiring the building or interest therein
• Enlargement costs which expand the total volume of the existing building. (Interior remodeling is not considered enlargement.)
• Expenditures attributable to work done to facilities related to a building such as parking lots, sidewalks and landscaping.
• New building construction costs
• Appliances
• Cabinets
• Carpeting (if tacked in place and not glued)
• Decks (not part of original building)
• Demolition costs (removal of a building on property site)
• Enlargement costs (increase in total volume)
• Fencing
• Feasibility studies
• Financing fees
• Furniture landscaping
• Leasing expenses
• Moving (building) costs (if part of acquisition)
• Outdoor lighting remote from building
• Parking lot
• Paving
• Planters
• Porches and Porticos (not part of original building)
• Retaining walls
• Sidewalks
• Signage
• Storm sewer construction costs
• Window treatments