Scope and Content: As part of the Massachusetts Historical Commission’s responsibility for identifying and protecting historic sites in Massachusetts, the commission’s state preservation officer acts as the go-between for individuals and developers seeking federal tax breaks under the Tax Reform Act of 1976 for rehabilitation work done to “certified historic structures” (366 CFR pt 67).  In addition the preservation officer makes recommendations about rehabilitation work to the National Park Service and the U.S. Department of the Interior, the federal agencies that oversee the program.  Tax certification files include applications for historic preservation certification (containing name and address of property owner, location of structure, photographs of the interior and exterior of the building before and after rehabilitation work is completed) and correspondence of the state preservation officer with all interested parties regarding the status of these applications.
Arrangement: Arranged chronologically by varying spans, thereunder alphabetically by municipality
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