Code of Alabama Section 40-8-1
All historic buildings and sites, regardless of use, are assessed as Class III property in the
state of Alabama. The Class III assessment rate is 10 percent. Historic buildings and sites are
defined as buildings or structures i) determined eligible by the State Historic Preservation
Officer for listing in the National Register of Historic Places; or ii) located in a registered historic
district and certified by the United States Secretary of the Interior as being of historic
significance to the district. Owners must inform the revenue commissioner that their building is
Use this application to request a determination of eligibility as an historic building for the ad
valorem reduction. The Alabama Historical Commission will verify if a property contributes to
an existing National Register historic district or if a property is potentially eligible for listing in
the National Register of Historic Places (NRHP). To be considered eligible, a property must
meet National Register Criteria for Evaluation, which considers age, integrity, and significance.
Note: determination that a property is eligible for listing in the NRHP as part of the Ad Valorem
Assessment process is not the same as it being formally listed in the NRHP.
The Alabama Historical Commission reviews complete applications within a thirty-day period
and issues decisions in the form of a letter to the owner. Digital copies of letters will be
emailed to the owner when possible. These letters may be taken to the county revenue
commissioner to request reassessment of historic property.
Application Instructions:
1. Property Information: Provide the historic or common name of the building or leave blank if
no name is known. Provide its location information.
2. Property Status: If the property is located within an existing National Register historic
district and is a contributing resource, select the first box and provide the name of the historic
district. If the property is not listed in the National Register of Historic Places (NRHP) and is
among historic properties on the same street, select the second box. If the property is not
listed in the NRHP and is isolated or not adjacent to other historic properties, select the third
3. Property Dates: Provide date of construction, dates of alterations that changed the
appearance of the property, and date property was moved from its original location, if
applicable. If moved, provide a description and location map that illustrates the original and
new locations.
4. Owner Information: Provide the name and mailing address of the property owner, other
contact information, and original ink signature of owner.
5. Property Description: Provide a description of the exterior and interior of the property as it
appears at the time of application. For the exterior, note the number of stories; construction
and exterior materials; foundation type and material; roof type and material; shape of the
building; and features such as chimneys, porches, storefronts, windows, doors, and decorative
elements. The interior description should include the general floor plan and room
configuration; wall and ceiling materials; floor materials; decorative trim and doors; and other
distinctive features such as mantles or original restrooms. Provide an explanation of all
alterations. Describe outbuildings or distinctive landscaping, if applicable.
The one story, rectangular frame dwelling rests on a continuous brick pier foundation and is covered in wood
clapboards. The front gable roof with rear hip is covered in fiberglass shingles. The North-facing house has one
exterior end brick chimney and two interior brick chimneys. The prominent front gable has triangular knee
brackets along the eaves and is covered in clapboard siding punctuated with a three-part window with multi-pane
fixed sash. The deep overhanging eaves along the long side elevations have exposed rafter tales. The full-width
front porch is recessed under the main roof of the house and supported by two brick corner piers topped with
triple chamfered wood posts. An original concrete hexagonal paver walkway leads from the sidewalk to the front
concrete steps with brick cheek walls. The centrally located single-lite wood door is flanked by very large 12/1
wood windows. Other windows around the perimeter of the house are smaller 9/1 wood double-hung sash. A
rear porch was enclosed with clapboards and modern casement windows in 2008. The interior has a central hall
with living room, dining room, utility room/bathroom, and kitchen on the east side of the house with a den, two
bedrooms, and bathroom on the west side of the house. Floors are red oak except in the bathrooms, kitchen, and
utility room, where floors are covered in VCT. All walls and ceilings are original plaster. There are original six-
panel wood doors with painted wood trim throughout. The living room, den, and both bedrooms have wood
mantles of varying designs and tile hearths. Rooms have painted wood baseboards and picture-rails. The dining
room has a dentiled plate rail at all walls and a large clerestory window on the east wall. The enclosed porch at
the rear of the house was renovated as a kitchen, and the former kitchen was renovated as a second bathroom
and utility room in 2008. There is a non-historic frame shed in the back yard.
6. History and Significance: First provide the history of the property from its date of
construction. Include the name of the architect or builder, if known, and owners, tenants,
businesses, and uses of the property up to the present day. Next, explain the significance, or
why it is important. If the property is part of an existing National Register historic district,
describe how this building relates to the areas of significance identified in the National Register
nomination in terms of its use and appearance.
For buildings not currently listed in the NRHP, explain why the building is important. Provide
the history of the property as described in the paragraph above and explain how the building is
eligible for the NRHP. To be listed in the NRHP, buildings must be considered significant for
their architecture, association with important events or history, or association with important
persons. Buildings may have one or more of these areas of significance. However, they must
retain integrity of location, design, setting, materials, workmanship, feeling, and association. A
building may be eligible as a contributing resource in a potential National Register historic
district if it is one of a concentrated group of buildings that relate to one another under any of
the areas of significance. There may be modern and non-contributing buildings within the
boundaries of a potential district, but the majority of buildings must retain enough integrity to
create a cohesive and concentrated historic district. In some rare instances, a building may be
individually eligible for the NRHP if it retains integrity and is an exemplary example in its area
of significance.
For further details on property research, refer to “Guide to Researching Old Buildings in
Alabama” located at www.preserveala.org/alabamaregister.aspx . Continue History and
Significance section on blank paper if additional space is needed.
This bungalow was constructed in 1914 and is contributing resource #156 in the Garden District Historic District.
The Garden District has a period of significance from 1890 to 1930 and is significant as “a representative example
of a Southern suburban neighborhood…and reflects the impact that the streetcar and automobile had on the
process of suburbanization in the South.” This parcel was part of the subdivision of property by Mr. K.H. Clitheral
in 1893 and was located near the Perry Street spur of the streetcar line to downtown. Lots in this subdivision
were typically 50 feet by 150 feet and were developed and marketed to a diverse working class for its easy
access to automobile routes and streetcar lines. The property abstract shows Noble Seay and his wife as the first
owners, selling the property to Irene P. Feagan in 1944 for $6,100. She sold the house in 1959 to Charles
Houston Smith and Rosalie B. Smith. Subsequent owners included John D. Pickett, Jr. and Gerald C. Phillips.
The Garden District is also significant “for its collection of fine 19
and early 20
century domestic structures” that
includes both architect-designed houses as well as representative examples of middle and working class
dwellings. This property is a good example of a modest early 20
century bungalow and exhibits architectural
features and historic materials typical of the period. Its age, style, materials, and workmanship make this building
compatible with the historic character of the district.
7. Photographs: Provide current photographs of the property. They must be printed in color
on photographic paper. Printed photos must be clear and have sufficient resolution to show
details and must be sized at least 4 inches by 6 inches. Photos should include views of all
exterior sides of the building, major interior spaces and features, and representative secondary
spaces. Number each photo and label the back with the date taken and the view or location of
the image, such as “North elevation, façade” or “Second level hallway.Photos keyed to a
floor plan sketch are useful. For applicants seeking a determination of eligibility that a building
contributes to a potential historic district, provide photographs of buildings along the street and
in the general vicinity (to illustrate your idea of the potential district) in addition to photos of the
subject building. Please organize the photos in a letter-size envelope.
Map: Include a map of the existing National Register historic district with the building identified.
If the property is not located within a National Register historic district, provide a general
location map that shows a number of streets or blocks of streets with the building identified,
and provide a boundary line of the larger area that may be considered a potential historic
For questions about this application contact:
Chloe Mercer, Tax Incentives Coordinator
334/230-2669 or chloe.mercer@preserveala.org
Mail applications and attachments to:
Tax Incentives Coordinator
Alabama Historical Commission
468 South Perry Street
Montgomery, AL 36130-0900 (US post) 36104 (courier)
Upon receipt, applications and attachments become property of the State of Alabama.
Ad Valorem Assessment for Historic Buildings
Eligibility Application
1. Property name: _____________________________________________________________________
Street: ____________________________________________________________________________
City: ______________________ County: _____________________ Alabama Zip: ______________
2. Building is:
Located in an existing National Register historic district
Name of district: _____________________________________________________________________
Eligible as a contributing resource in a potential National Register historic district
Individually eligible for listing in the National Register of Historic Places
3. Date of construction: __________________________ Source of date: ___________________________
Date(s) of alteration: __________________________ Source of date: ___________________________
Has building been moved? _____________________ If so, when: ______________________________
4. Owner name: ________________________________________________________________________
Street: ______________________________________________________________________________
City: _______________________ County: ___________________ State: ___________ Zip: _________
Telephone: _____________________________________________
Email: _________________________________________________
Signature: Date: _______________
Ad Valorem Assessment for Historic Buildings
Eligibility Application
Property name: _________________________________________________________________________
Property address: _______________________________________________________________________
5. Physical description of property:
6. History and Significance:
7. Photographs and Maps (attach to application)