Categories of Work

QUALIFIED EXPENDITURES

 

Accounting Electrical Fixtures Ornamental Metals
Acquisition Elevators Painting
Alarm / Security Engineering Parking Lot
Appraisal Environmental Permanent Financing Costs
Appliances Excavation Permits
Architecture Exterior Lighting Plaster
Awnings FF & E Plumbing
Blinds / Shades Finish Carpentry Plumbing Fixtures
Builder's Overhead Fire Extinguishers Real Estate Taxes
Builder's Profit Fire Sprinklers Title, Recording, Transfer Costs
Builder's Risk Insurance General Contractor Fee Rental Equipment
Cabinets General Contractor Profit Roofing
Carpeting General Requirements Rough Carpentry
Ceramic Tile Gutters Rough Electrical
Clean-up Hardware Rough Plumbing
Closing Costs  Hauling Sewer and Water Hookup
Common Labor Historic Consultant Sheet Metal
Concrete HVAC Shelving
Construction Period Interest Insulation Siding
Construction Supervision Labor Site Work
Construction Utilities Landscaping Specialities
Contingency Legal Structural Steel
Counter & Vanity Tops Loan Origination Fee Supplies and Equipment
Demolition Lumber Survey
Developer Fee Marketing Toilet Partitions / Accessories
Disbursing Fee Masonry Tuckpointing
Doors Mirrors Waterproofing
Drywall Miscellaneous Windows
Electrical Other Insurance Wood Flooring
* Not all items are Qualified Rehabilitation Expenditures. See list below for examples of Non-Qualified Expenditures

NON-QUALIFIED EXPENDITURES**

Acquisition Costs Equipment Mirrors
Appliances Exterior Deck Builds and Deck Enlargements (HTC only) Parking Lots
Appraisal for Acquisition or Permanent Financing Fences and Gates Patios Outside Historic Structure
Awnings Fire Extinguishers Permanent Financing Costs
Blinds and Shades Garage Costs Outside Historic Structure Real Estate Taxes Outside of Rehab Period
Cash Payments Insurance other than Builders Risk Roads, Sidewalks and Driveways
Closet Systems Insurance Outside of Rehab Period Room Additions/enlargements Outside of Original Footprint of Historic Structure
Closing Costs Not Related to Construction Financing Interest on Acquisition Costs Sheds and Gazebos
Contractor Fee (Over Cap) Landscaping Signs
Contractor Overhead  (Over Cap) Light Bulbs Site Work to include plumbing and electrical
Contractor General Requirements (Over Cap) Legal Costs other than Const. Related Tenant Relocation Costs
Credit Card Interest Loan Costs Not Related to Construction Financing Tools
Developer Fee (Over Cap) Mailboxes Union Dues
Duplication of Efforts Marketing and Lease-Up Costs Wire or Unattached Shelving
** NOTE: The above list may not include all Non-Qualified Expenditures.