HomeMy WebLinkAbout20222576.tiffRESOLUTION
RE: APPROVE SECTION 179D ENERGY EFFICIENT COMMERCIAL BUILDINGS
DEDUCTION ALLOCATION FORM AND AUTHORIZE CHAIR TO SIGN -
GSG ARCHITECTURE, INC.
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board has been presented with a Section 179D Energy Efficient
Commercial Buildings Deduction Allocation Form between the County of Weld, State of Colorado,
by and through the Board of County Commissioners of Weld County, on behalf of the Accounting
and Facilities Departments, and GSG Architecture, Inc., with further terms and conditions being
as stated in said form, and
WHEREAS, after review, the Board deems it advisable to approve said form, a copy of
which is attached hereto and incorporated herein by reference.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, Colorado, that the Section 179D Energy Efficient Commercial Buildings Deduction
Allocation Form between the County of Weld, State of Colorado, by and through the Board of
County Commissioners of Weld County, on behalf of the Accounting and Facilities Departments,
and GSG Architecture, Inc., be, and hereby is, approved.
BE IT FURTHER RESOLVED by the Board that the Chair be, and hereby is, authorized
to sign said form.
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 12th day of September, A.D., 2022.
BOARD OF COUNTY COMMISSIONERS
WEL?COUNTY, COLORADO
ATTEST: �''�Q �', �C�Gto• A
Weld County Clerk to the Board
BY:
Deputy Clerk to the Boar
APPRO
County At "ney
Date of signature: Gl (IS /22
Sdott K. James, Chair
man, Pro-Te
Lori Sai
GC: ACT(cp/c+)), R.6 (TT)
1.127/22
2022-2576
AC0023
BG0024
BOARD OF COUNTY COMMISSIONERS
PASS AROUND REVIEW
PASS -AROUND TITLE: Section 179D Tax Incentive
DEPARTMENT: Accounting/Facilities
PERSON REQUESTING: Chris D'Ovidio/Toby Taylor
DATE: 8/29/2022
Brief description of the problemlissue:
The Alliantgroup, is working on behalf of GSG Architecture Inc to qualify their work on two County construction
projects for the Section 179 D Energy Efficient Commercial Building Tax Deduction. The 179D tax deduction is
a program that enables building owners to claim a tax deduction for installing qualifying systems in buildings. If
the system or building is installed on federal, state, or local government property, the 179D tax deduction may
be taken by the person primarily responsible for the system's design.
To qualify GSG Architecture for the credit the Alliantgroup needs the attach form allocating the 179D tax credit
to GSG Architecture signed by the building owner, the chairman of the board, and be allowed to inspect the
two projects designed by GSG Architecture.
What options exist for the Board? (include consequences, impacts, costs, etc. of options):
Sign the document allocating the 179D tax credit for the Weld County Health Department and the Weld County
Public Works Service Center projects to GSG Architecture and allow the Alliantgroup to inspect the projects
designed by GSG Architectures work.
Recommendation:
We would recommend signing the certification and allowing the walk through of the county facilities.
Perry L. Buck
Mike Freeman, Pro-Tem
Scott K. James, Chair
Steve Moreno
Lori Saine
Approve Schedule
Recommen•ation Work Session Other/Comments:
yr e
2022-2576
cR/12
3 C 00 24
ACOU23
Karla Ford
From:
Sent:
To:
Subject:
Then it is fine, I'll approve
Lori Saine
Weld County Commissioner, District 3
1150 0 Street
PO Box 758
Greeley CO 80632
Phone: 970-400-4205
Fax: 970-336-7233
Email: lsainec weldgov.com
Website: www.co.weld.co.us
In God We Trust
Lori Saine
Thursday, September 1, 2022 10:19 AM
Karla Ford
RE: Please Reply - Section 179D Tax Deduction for GSG Architecture
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From: Karla Ford <kford@weldgov.com>
Sent: Thursday, September 1, 2O22 8:30 AM
To: Lori Saine <lsaine@weldgov.com>
Subject: Please Reply - Section 179D Tax Deduction for GSG Architecture
Importance: High
Please read Toby's response below in regards to your question and advise if you approve recommendation or would like
a work session. Thank you.
The County did not incorporate any additional Energy Efficient Commercial Building construction beyond what current
buildings codes required. There were no special "green" or other items incorporated with the remodel. Therefore, their
tax credit should be based on what we consider normal construction.
Toby Taylor
From: Chris D'Ovidio <cdovidio@weldgov.com>
Sent: Wednesday, August 31, 2O22 2:49 PM
1
SECTION 179D ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION
ALLOCATION FORM
As part of the Energy Policy Act of 2005, Congress enacted Section 1790 of the Internal Revenue Code
to encourage the design and construction of energy efficient buildings. Per IRC §179D(d)(4) and Notice
2008-40, building owners of energy efficient commercial buildings may take a deduction arising from the
installation of energy efficient commercial building property as part of the interior lighting, HVAC and
hot water systems, or building envelope systems. If the building owner is a government entity, they may
allocate the deduction to a designer of the energy efficient commercial building property. A review of
all energy efficient systems in the allocated building(s) will be performed on behalf of the building owner.
If allocable deductions are identified, they will be allocated to the eligible designers as identified below.
GSG Architecture, Inc. created technical specifications for the installation of the energy efficient
commercial building property which resulted in reduced energy consumption and is eligible to be
allocated the 1790 Energy Efficient Commercial Building Deduction. Specifically, GSG Architecture, Inc.
created the technical specifications as the architect of record on the construction project listed on page
two of this allocation form.
Page 1 of 3
The role of the allocating government entity is to confirm the scope of work performed and related
information provided herein as eligible to pursue for the IRC §179D deduction by the taxpayer seeking
the allocation, and not for determining if in fact the commercial building property is energy efficient.
Weld County hereby allocates GSG Architecture, Inc. the Section 179D deduction for the properties
described below;
Property Name
Weld County
Health Department
Weld County Public
Works Service
Center
Weld County Building Information
Placed in
Property Address
Service
1555 N 17th Ave
Greeley, CO 80631
1111 H St
Greeley, CO 80631
Cost of Allocation
Property Percentage
December 2021 $579,614
April 2021
$1,536,000
100%
100%
The authorized owner representative is not responsible for certification of the energy efficient
commercial building property. The taxpayer receiving the allocation is solely responsible for obtaining
the required certification and onsite verification and for ensuring their accuracy and substance.
Following a third -party certification by a licensed professional engineer or contractor in the jurisdiction
of the building, Weld County will be provided with a summary analysis detailing the energy -saving
improvements and the final Section 179D deduction amount.
Page 2 of 3
Weld County Representative Information
Representative Name:
Scott K. James
Government Entity Name:
Title:
Mailing Address:
Weld County
Chair, Board of Weld County Commissioners
1150 0 Street, P.O. Box 758
Greeley, CO 80632
Telephone Number:
970.400.4200
E-mail:
sjames@weldgov.com / kford@weldgov.com
GSG Architecture, Inc. Representative Information
Representative Name:
Michael Hoffman
Designer Entity Name:
GSG Architecture, Inc.
Title:
Chief Financial Officer
Address:
606 S. David St.
Casper, WY 82601
Telephone Number:
307-234-8968
Representative E-mail:
mhoffman@gsgarchitecture.com
Under penalties of perjury, I declare that I have examined this allocation, including accompanying
documents, and to the best of my knowledge and belief, the facts presented in support of this allocation
are true, correct, and complete.
AGREED TO AND ACCEPTED:
Signature (Weld County Representative)
SEP 1 2 2022
Date
Date
Page 3 of 3
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ALLOCATION FORM FOR SECTION 179D ENERGY EFFICIENT COMMERCIAL BUILDINGS
DEDUCTION - GSG ARCHITECTURE, INC.
APPROVED AS TO SUBSTANCE:
Elected Official or1Departme'nt Head
APPROVED AS TO FUNDING:
4'
Chief Financial Officer
APPROVED AS TO FORM:
�
County Attorney
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