Jill,

Most of us give nice responses. The rest just had a tough day. As to the
tavern owner, she could nominate it to the National Register, seek low interest
loans, and then apply for IRS tax credits for commercial use of the tavern.
Those improvement expenses not reduced by taxes would be deductible business
expenses. The state in which you live might also have property tax reduction
programs that might make it profitable and allow the tax savings to be reinvested
back into the tavern. You should speak to your SHPO for guidance on grant
programs, tax incentives, and federal tax credits.

Ron May
Legacy 106, Inc.