Join us! Saving Wisconsin’s Historic Theatres: A Taliesin Workshop

Do you own an historic theatre in Wisconsin? Are you a member of a community development team? Or a citizen committed to preserving local heritage? We have the workshop for you!

We’re holding an exciting two-day workshop at Taliesin, September 17-18. Already sold? You can register here or via the button below. For the unconvinced, please keep reading!

Saving Wisconsin’s Historic Theatres

During the September workshop, people from Wisconsin and beyond will gather to discuss the challenges and successes facing the state’s historic theatres. Created by the Wisconsin Trust for Historic Preservation and the Frank Lloyd Wright Foundation, the workshop features a rich and varied array of preservation topics, with a focus on historic theatres. Workshop attendees will also have the opportunity to network and tour the Taliesin grounds (for free!) with a special look at ongoing restoration.

Taliesin Hillside

Al Ringling Theater

Mabel Tainter Theater

Workshop Features

• Stories from the front: struggles and success of 8 Wisconsin theatres

• Deep dive on historic restoration projects and turning these structures into an economic engine

• How to execute a revitalization plan for your local theater or Main Street project

• Preservation news from around the country

• How to research, document, and protect a historic building (Hint: Lasers!)

• Ideas for funding preservation projects

• ·Methods for restoring historic art glass, wall paintings, marquees, and lighting

• Choosing the right designers and contractors

• Q & A discussion with experts

Thank you to our supporting partners.
Click for more information on the workshop.

The Bond Company LLC

Formerly Spray-O-Bond

TechRender LLC

Laser Scanning and Documentation

ECS Midwest LLC

Geotechnical and environmental Consulting

Heritage Consulting Group

Historic building consulting and development

Taliesin Wisconsin

Preservation at Taliesin

What Does Historic Designation Mean in Wisconsin? Explaining the Three Levels

 There are three levels of historic designation in Wisconsin:

1. Federal

2. State

3. Local

This article will explain what each designation means for a property and the differences between them.

The National Historic Preservation Act & The National Register of Historic Places

In 1966, The National Historic Preservation Act was passed by the Federal government effectively establishing the National Register of Historic Places (NRHP) as the official federal list of districts, sites, buildings, structures, and objects that are worthy of preservation.

It also required each state to establish a preservation plan and an office for historic preservation, called the State Historic Preservation Office (SHPO). National designation as a historic property is an honorific. The intent of the act was, and is, to affirm historic preservation as a public good.

The Act does not, however, create any limitations on private property ownership. Federal agencies, are obligated by the Act to identify, evaluate, and nominate to the NRHP any properties they deem eligible. In addition, any properties, including those privately owned, that receive Federal funding or involve Federal action or approval, are required to undergo a review intended to protect historic features, called a Section 106 Review, This review only encourages historic consideration and does not require it.

Wisconsin’s State Historic Preservation Office

Wisconsin’s State Historic Preservation Office (SHPO) reviews all applications to the National Register (NRHP). This office is a resource for Wisconsin citizens to apply for the NRHP and will assist in the process.

 The SHPO will advise if the application is deemed eligible for the NRHP. If so, they will forward the application to the National Park Service (NPS), which administers the NRHP. Rarely will an application approved by the Wisconsin SHPO be denied by the NPS. Additionally, once the Wisconsin SHPO deems a property eligible, it is automatically considered eligible for the State Designation.

The State Register of Historic Places

The Wisconsin SHPO maintains the State Register of Historic Places. Being listed on the State Register of Historic Places does not place any restrictions on property owners. More information can be found at the SHPO website: “How to Get a State or National Historic Designation for Your Building.”

National Historic Landmark Status

In addition to the National Register of Historic Places, properties that are deemed having exceptional national significance may be listed as a National Historic Landmark (NHL). This is a separate process from a National Register nomination and is solely a federal process through the National Park Service. As of May 2021, there are currently 44 Wisconsin properties listed as NHLs compared to over 2,500 Wisconsin property listings in the NRHP.

Historic Preservation Commissions

On the local level, a municipal Historic Preservation Commission (or similar name), may review local properties for historic designation. Not every municipality will have a Historic Preservation Commission, depending on local ordinances. Restrictions on property, if locally designated as historic, will also vary by ordinance. Only a local designation, depending on the local law, could restrict property ownership. Typically, local governments with preservation ordinances confer the highest degree of protection to historic properties, as a review board will consider any proposed alterations to the property.

Historic Tax Credit Program

Two separate programs, administered by the Internal Revenue Service and the Wisconsin Department of Revenue, are available to Federal and State designated properties, called the Historic Tax Credit Program. This is not available to properties that are only designated on a local register. This program offers a 20% Federal Tax Credit and a 20% State Tax Credit to income-producing properties.

Work to rehabilitate a historically designated building can be deducted as a tax credit. All work must meet the Secretary of the Interior’s Standards for Rehabilitation and the property must be held by the owner for at least five years. Other requirements apply. While the Wisconsin SHPO will certify that rehabilitation work meets the Standards, they do not administer the tax credits. Further information may be found here: Tax Credits for Historic Income-Producing Buildings.

Please reach out to the Wisconsin Trust for Historic Preservation or the SHPO if you have further questions. We are here to help!

Mid-Century Buildings Eligible for Historic Tax Credits

The following is excerpt from an article printed in the Milwaukee Journal Sentinel, April 1, 2021.

A recent article from the Milwaukee Journal Sentinel points out that buildings constructed in the 1950s and 60s are eligible for placement on the National Register of Historic Places. As these structures are over 50 years old they now meet one of the criteria for the registry. Recognition on the National Register makes a building eligible for state and federal historic preservation tax credits toward renovations.

Marshall & Ilsey Bank Building

Milwaukee, 770 N. Water Street

Mid-Century Becomes Historic

According to the article, of the “2,000 buildings listed by the [local] Milwaukee Historic Preservation Commission, only a handful were built in the 20th century’s second half.” It is more common to think of buildings built before World War II as historic, but the architectural value of structures considered “mid-century”, or from the 50s and 60s, is also significant.

A number of downtown Milwaukee buildings are currently in the process of seeking historic designation, including the former Marshall & Ilsey Bank Building at 770 N. Water Street and the former St. Catherine’s Residence for Young Women at 1032 E. Knapp Street.

Milwaukee Buildings Looking for Historic Status

Other buildings, in recent years, have applied for local historic designation and been denied by the Common Council. The Marcus Center was determined to be ineligible for a number of reasons, primarily 1990s replacements of original materials, which removed architectural integrity. In December of 2020, the Forest Home Library was rejected for historic designation after a vigorous debate.

It is expected that more mid-century buildings will be considered for preservation and historic status. Reaching historic status would make the Mitchell Park Domes eligible for state and federal historic tax credits and aid in the financing of needed repairs. The Milwaukee County War Memorial Center is another excellent example of the city’s history that may be deserving of historic designation. According to Jeff Joseph, interviewed for the article, “If we lose the history of modern buildings, we lose the history of our innovation.” This is a strong reminder to all working to preserve Places the Matter. 

Read the full article on JSOnline

Contact House Representatives to Strengthen Historic Tax Credits

Urge your House Representative to cosponsor Historic Tax Credit improvement legislation!

Reprinted from National Trust for Historic Preservation Newsletter | April 5, 2021

On April 1, Representatives Earl Blumenauer (D-OR) and Darin LaHood (R-IL) introduced a new version of the Historic Tax Credit Growth and Opportunity Act (HTC-GO) in the House of Representatives. The legislation includes temporary tax provisions to bring relief to projects impacted by the pandemic, and contains permanent provisions that add value to the federal Historic Tax Credit (HTC), improve access to the credit, and increase investment in smaller rehabilitation projects. The introduction of companion legislation in the Senate is expected soon.

The HTC is a proven tax incentive for both revitalizing historic community assets and supporting economic development and recovery. Please contact your House Representative and encourage them to cosponsor the HTC-GO.

What’s in the new version of the HTC-GO legislation?

Temporary Provisions

Developers and building owners are experiencing challenges in rehabbing historic buildings. The financial markets have slowed to a crawl, making it difficult for projects to access capital and stalling complex historic real estate developments. The increased volatility in the market and project risk is forcing banking institutions to decrease their loan frequency and the overall amount while tightening underwriting requirements. Increases in material and construction costs and an uncertain tenant market have further impacted potential developments. As a result, many projects have stalled or are no longer feasible.

The HTC-GO legislation temporarily increases the rehabilitation credit (IRC § 47) to address projects impacted by the pandemic. 

• This provision increases the HTC percentage from 20% to 30% for 2020 through 2024. 

• The credit percentage is phased down to 26% in 2025, 23% in 2026, and returns to 20% in 2027 and thereafter. 

Permanent Provisions

The following provisions would make important changes to the HTC to encourage more building reuse and redevelopment nationwide and would be particularly impactful for small, midsize, and rural communities. These provisions would not only make the credit easier to use and more historic properties eligible, but it would also enhance the value of the HTC and make the credit easier to use to create affordable housing. 

• Increases the credit from 20% to 30% for projects with less than $2.5 million in qualified rehabilitation expenses, making it easier to complete small rehabilitation projects. 

• Lowers the substantial rehabilitation threshold, making more buildings eligible to use the HTC.

• Eliminates the requirement that the value of the HTC must be deducted from a building’s basis (property’s value for tax purposes), increasing the value of the HTC and making it easier to pair with the federal Low-Income Housing Tax Credit.

• Makes the HTC easier to use by nonprofits for community health centers, local arts centers, affordable housing, homeless services, and others by eliminating IRS restrictions that make it challenging to partner with developers.

To get a fact sheet about HTC and HTC-GO, visit the Preservation Leadership Forum's Resource Library. 

Trust News: SHPO Historic Tax Credits Workshop

On March 26, the Wisconsin State Historic Preservation Office held a virtual workshop for Historic Tax Credits. The following announced were issued during the event:

• 2021 WAHPC Virtual Spring Conference will be held virtually via Zoom April 23-24. Registration and full agenda on the WAHPC website

• The US Congress is considering a temporary increase in the federal tax credit from 20% to 30%

• A new museum for the Wisconsin Historical Society is moving forward

Liz Petrella from the National Park Service presented information about preparing a successful Federal Historic Tax Credit Application, emphasizing that, for now, all documents must be submitted as hard copies in duplicate. However, the NPS is planning to transition to electronic submissions in the future. The National Archives will not be accepting hard copy submissions after December 31, 2022.

Marc Zettler, also a Wisconsin Trust for Historic Preservation Board Member, gave a detailed presentation on how to properly conduct a window survey for a historic property, including a brief history of window types and glazing in the United States, how to evaluate existing conditions, the importance of photographic documentation, and how to consider repairs versus replacement within the Secretary of Interior standards.

The Trust works in tandem with the Wisconsin State Historic Preservation Office (SHPO) and supports their efforts and events like this workshop. With a vast array of resources and supporting personnel, the SHPO is considered be the primary resource for preservation efforts in the state. Visit the SHPO online for more details.

The Annual Report on the Federal Historic Preservation Tax Incentives Program is here!

In March, the National Park Service released the Annual Report for Fiscal Year 2020 summarizing the year’s activity across the Federal Historic Preservation Tax Incentives Program. The 20% Federal tax credit, coupled with Wisconsin’s 20% State historic tax credit, helps property owners rehabilitate historic buildings.

Governor’s Mansion Inn and Café. Madison, WI

Photo: David Waugh

The report includes a summary of select projects across the nation, including a showcase of the revitalized Governor’s Mansion Inn and Café in Madison, Wisconsin.

According to the report, Wisconsin approved 34 new projects in 2020 (based on approved Part 1 applications) and 22 project completions worth over $220 million in Federal rehabilitation tax credits. Wisconsin is 13th in the nation in the value of tax credits since 2016, an impressive standing when considering the size of our state. In addition to preserving historic places, preservation generates jobs and economic activity throughout Wisconsin.

Download the report below to read the state-by-state project activity summary highlighting estimated qualified rehabilitation expenditures and five year cumulative totals..

The Federal Historic Preservation Tax Incentives Program, administered by the National Park Service in partnership with the State Historic Preservation Offices, is the nation’s most effective program to promote historic preservation and community revitalization through historic rehabilitation.

New State Law Tinkers with Local Historic Preservation Policies

The Pinkus-McBride commercial building anchors a corner of a six-pointed intersection in Madison, and provides a sense of the neighborhood's history while a new apartment building rises behind it.

A new state law in Wisconsin places new provisions on local historic preservation ordinances, but does not include proposed changes that would have disabled the ability of cities, towns and counties to provide long-term protection for important historic places. We wrote about the proposed Bill here. 

The new law requires Wisconsin municipalities (counties, cities, towns) to hold a public hearing on any proposed historic designation for an individual property or historic district, and to notify all property owners about the public hearing by paper mail. The law also provides for an appeal process, by which any property owner who is "affected by a decision of" a Historic Preservation Commission may appeal the decision to the County or Town Board or city Council, who may overturn the Commission's designation by a simple majority vote.

The law leaves intact the ability of counties and towns to designate landmarks and historic districts under powers of zoning that have been affirmed by the US Supreme Court in several cases. It does, however, require changes to some municipal preservation policies that currently require a 3/4 super-majority vote of the Board or Council to overturn a decision of the Commission. It leaves intact the ability to designate historic properties over the objection of the current owner. This was perhaps the most critical provision of the proposed bill. We argue in a previous post that historic preservation is a long game, and that allowing any owner, no matter how briefly they own the property, to opt out of local historic guidelines would lead to the rapid erosion of historic places in many Wisconsin communities.

The Wisconsin Trust for Historic Preservation lobbied, alongside the National Trust for Historic Preservation, the Milwaukee Preservation Alliance, other organizations, and several town mayors, for the wholesale removal of the section of the Bill dealing with local Historic Preservation laws. We were successful to the extent that the most dramatic provisions of the bill were amended before it became law.

AB-586 - Highlights from Committee Hearing on Bill That Would Devastate Local Preservation Ordinances in WI

The Assembly Committee on Housing and Real Estate held a public hearing Thursday on several bills, including AB-568 that would make local historic preservation ordinances in Wisconsin optional.

WTHP registered in opposition of the bill because it includes clauses that would require the consent of property owners before properties could be designated as historic places under local ordinances. They would also make design standards for historic properties and historic districts unenforceable.

The thread that ran through much of the testimony against AB-568 was that municipalities prefer to retain local control of their own territory, and that a statewide remedy for regulating cultural places is a blunt instrument that can not address the varying needs of Wisconsin communities to determine their own character. Testimony in favor of the bill came mostly from real estate and rental management organizations, and were focused on property rights and economic hardship arguments.

Jail Alley - Mineral Point

One of the bill's sponsors, Rep. Rob Brooks (R-Saukville) testified that the bill is not intended to be retroactive. He said the "owner consent" provision would apply only to historic designations going forward, but would not be applicable to properties already designated. The draft of the bill that was available on legis.wisconsin.gov prior to the hearing did not include a retroactivity clause. 

Rep. John Jagler (R-Watertown), Chair of the Committee, said he heard from representatives of Watertown in his 37th Assembly District, and also from the communities of Columbus and Waterloo that they have "grave concerns about this [owner consent] provision." They are concerned that "efforts to revitalize their downtowns would be greatly hampered by this if its voluntary." 

Curt Witynski, Assistant Director of the League of Wisconsin commented that the bill "strips municipal power in many ways," including the power to regulate historic and cultural resources that are important to community identity and character. 

Larry McDonald, Mayor of Bayfield testified that the "owner consent" provisions of AB-568 "particularly affects the city of Bayfield", which he called the "economic powerhouse of that corner of the state." "We have built a market," McDonald said, "to show ourselves off as a historic waterfront community," and that "the Chamber of Commerce and Visitors' Bureau promote the historic quality of our town." Bayfield uses a triple bottom-line model to measure their success and quality of life. It requires that residents are taken care of, businesses are profitable, and environment (including the cultural character) is well-protected. "Our community" he said "wants to be held accountable. We have a tremendous concern about what it would do to our economy, and we really believe it would really devalue the surrounding historic neighborhoods and buildings. We've got a brand, we've got a look, and we've got a community that's going to ask you to not impose any of the historic or aesthetic portions of this bill."

Shawn Reilly, Mayor of Waukesha testified against the provisions stating that "Waukesha has a very successful historic area. The downtown is pretty much all historic." Reilly articulated the adverse impact that the provisions would have on the state's Certified Local Government (CLG) program. 

Steve Cummings, Mayor of Oshkosh, testified that AB-568 usurps local control of quality-of-life issues. quality of life...sees local regulation of housing stock as "equity protection."  Healthy neighborhoods and economic development go hand-in-hand. "If you want companies to locate in your city, and bring their workers to your city, you have to have healthy neighborhoods. You have to have quality-of-life, and quality-of-life means healthy neighborhoods."

John Decker, Evansville attorney, and president of the Wisconsin Association of Historic Preservation Commissions, called the owner consent provisions "reverse spot zoning."  The provisions, he said "delegate local legislative authority to property owners simply on the basis that they don't consent. They can withhold their consent for a good reason, for a bad reason, or no reason at all." 

Brenda Wood representing the City of MKE said the bill "strikes at the heart of what local government does," including protecting the health, safety and welfare of its citizens, improving and maintaining neighborhood conditions, decreasing blight, increasing investments and economic vitality throughout the city. Protecting and preserving housing stock." she said, "is a benefit to stabilization, homeowner and taxpayer investment, and to overall health of city's tax base."

One point of disagreement articulated by Rep. Brooks was that his information on how the bill would affect the state's CLG program differed completely from what he heard from testimony.

According the the Wisconsin State Journal, Brooks said after the hearing that they would take input from the hearing and "go back to the drawing board."  

Bill in WI Legislature Would Strip Local Historic Preservation Ordinances

Historic district - Greendale (federal greenbelt town)

A bill (AB-568), currently in the legislature’s Committee on Housing and Real Estate, would strip the power of Wisconsin towns to protect their own historic places by making compliance with local historic preservation ordinances optional for property owners.  Local preservation ordinances often include some protections for historic properties through a town’s power of zoning, as opposed to the National Register of Historic Places program at the federal level, which provides no protection. Municipal zoning powers that include preservation laws have been affirmed by several decisions of the US Supreme Court.

The bill adds an “owner consent” provision to state law. Under the bill, Wisconsin municipalities may not designate a property as a historic landmark without the consent of the owner. Also under this bill, Wisconsin municipalities may not require or prohibit any action by an owner of a property related to preservation of the historic or aesthetic value of the property without the consent of the owner. Property owners would have to opt in to the regulatory provisions of local ordinances, and owners of already-designated properties would be able to ignore adopted standards designed to maintain the historic character of these properties. It would affect owners of individually designated properties as well as those in historic districts.

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Find your state representative here. Contact them and tell them local control of historic places is important to your Wisconsin community.

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Commercial building - Kenosha

The bill’s impact on Wisconsin’s Certified Local Government program, authorized by the National Historic Preservation Act, is being evaluated. The CLG program brings federal money to Wisconsin towns to survey, identify and nominate properties to the National Register of Historic Places, which makes them eligible for state and federal Historic Tax Credit programs to encourage private investment.

The practical impact of the “owner consent” provision would be that Wisconsin towns and cities would not be able enforce their local preservation ordinances. Standards designed to maintain the character of historic properties and districts would be unenforceable. Municipal planning staff would find themselves working to delist historic places, take down historical markers, and rewrite their preservation ordinances. Tourism brochures and websites would need to be revised as historic places drop off the lists. Wisconsin’s heritage sites and buildings would no longer have regulatory protections.

Well-regulated historic landmarks and districts have advantages to Wisconsin towns and cities. They tend to have more stable, and often higher, property values, they contribute to a community’s character and identity, and in many towns they are a key attraction for heritage tourism.  If property owners in Wisconsin’s local historic districts are able to opt out of local zoning regulation, the benefits of those districts would dissolve as owners opted out. The character of historic districts would be subject to passing, individual tastes, rather than a cohesive set of standards. Demolitions of historic buildings would likely increase statewide as owners opt to ignore inconvenient local regulation.

Jules Iverson Park - Stevens Point

The provisions in this bill threaten the foundational purpose of historic preservation ordinances in Wisconsin communities like Cedarburg, Stevens Point, Mineral Point, Sister Bay, and Superior.  They undermine the ability of Wisconsin communities to identify those places that are important to them, and to protect their integrity for future generations. Historic places in Wisconsin – their condition and their very existence - would be subject to the mercy of passing owners, no matter how brief their stewardship.

Wisconsin Legislature retains Historic Tax Credit program

Construction crews take a break during the rehabilitation of Longfellow School in Madison to residential apartments. The project used Wisconsin's new 20% historic tax credit in 2014 to increase Madison's property tax base, create jobs, and increase housing options, and retain an important and irreplaceable piece of the city's history.  

Wisconsin's dramatically successful Historic Tax Credit program will continue unchanged. The state Historic Tax Credit program is available to owners of historic properties designated under the federal National Register of Historic Places program. It offers a direct credit to the owner's state income tax obligation in the amount of 20% of expenditures on restoration or rehabilitation work that meets federal historic preservation standards. It can be coupled with a federal program that also offers a credit of 20% of expenditures for a total of 40% credit for qualified expenditures. The federal credit was initiated in 1981 as an incentive to leverage private investment in older commercial building stock. Wisconsin initiated a companion program in 1990 offering a 5% credit, then boosted the state credit to 20% in 2014.  The programs are powerful financing tools for developers taking on risky historic rehabilitation projects that can include unforeseen costs, and unique permitting regulations. Though risky, these projects often extend the lives of beloved and well-crafted buildings that have some special connection to their communities’ heritage.

Prior to the 2014, the state's program was used for an average of 11 projects per year. In 2014, there were 31 projects approved for a total of $35.1 million in tax credits, and leveraging $211 million in private investment in local real estate. These projects provided rehabilitated space in historic buildings for businesses and housing, and have increased property tax bases in 24 towns and cities across the state, including Milwaukee, Madison, Schofield, Eau Claire, Oshkosh, Dodgeville, La Crosse, Mayville, Ashland, DePere and Baraboo.

Governor Walker’s proposed 2015-17 budget would have capped the program at $10 million, made the credits competitive based on projections for job-creation, and provided for the recapture of credits if job-creation numbers did meet projections. The changes would have dramatically reduced the use of the program because the $10 million cap could be reached with just 2-3 large projects, and developers would have had a much more difficulty finding investors to purchase the tax credits accumulated by large projects, as is commonly practiced. The changes would have made the program too restrictive and too risky for most developers.

Preservation organizations and real estate developers united to lobby for the Historic Tax Credit (HTC) program. The Wisconsin Trust for Historic Preservation worked with the Historic Preservation Institute (HPI) at the University of Wisconsin-Milwaukee to study the economic impact of the HTC program in 2014. The Institute, in turn, sponsored a study by accounting and advisory firm Baker-Tilly to estimate the economic impact of the 2104 change from a 5% credit to 20%.

The HPI study found:

• 31 projects used the program in 2014 at 20%

• $35,071,257 in credits approved by WEDC in 2014

• $35,071,257 federal tax funds returned to Wisconsin property owners.

• $211,269,257 in direct private investment and expenditures on tax credit projects in 2014.

• 4,062 Jobs created - 1,692 construction jobs and 2,370 permanent jobs in 2014.

• $20,310,000 – Estimated annual state tax revenue from 4,062 jobs created.

• $187,993,422- Estimated amount paid by employers to 4,062 new employees.

The Baker Tilly study projected:

• $417.6 million total impact on Wisconsin economy by the end of the first year of operations: $277.7 million in direct spending, and $139.9 million in secondary spending related to HTC supported projects.

• For the $34,799,764 awarded in Historic Tax Credits since January 1, 2014, the 25 evaluated projects supported by the HTC program are anticipated to create over 2,800 FTE jobs as a result of construction activities and permanent jobs in the state.

• The program is estimated to see a complete payback of State of Wisconsin tax revenue by Year 7 of stabilized operations, an estimated $14 million being paid back to the state by the end of construction. These funds will be paid directly to the State of Wisconsin prior the beginning of operations and likely before the State of Wisconsin revenues are reduced by the tax credit.

• Between labor and business purchases, the 25 approved projects are estimated to create up to $480.8 million in construction spending, and $88.7 million in annual operations. After 5 years of operations, the projects are estimated to create up to $951.6 million in community spending.

• By Year 10 of operations, the evaluated projects are estimated to directly pay more than $46 million in tax revenue to the State of Wisconsin, a 133% return on the original $34.9 million approved. Including estimated indirect and induced tax payments, by Year 10 of operations, the approved projects will have paid an estimated $96.8 million in taxes within Wisconsin.

These two studies suggests that while the program is structured as a tax credit, it has a unique ability to leverage investments from a variety of sources, including the federal historic tax credit program, out-of-state investment companies and in-state development teams. The historic tax credit program is a true economic development program for our state. As an added bonus the program encourages restoration of unique existing  buildings in communities across Wisconsin.