# Alterations to an existing building



## Glennman CBO (Jan 26, 2012)

2009 IBC, 2003 ANSI, 2009 EIBC

Partial change of occupancy; M to B (hair salon). They are building a single partition, 8' long and floor to ceiling, and are also adding several sinks, hair drying stations, cabinets, carpet, paint, etc. Total valuation is $10,000.

(IEBC 310.7) These alterations are in the primary function of the space, but are not affecting the non primary functions (restrooms).

The restrooms are not accessible, and there may also be issues with the lack of an accessible entrance, etc.

Per the section quoted, the accessible route to the primary function shall be accessible, and shall include toilet facilities. Then I go to 310.8.11, etc.

Questions... (1) if the alterations do not include or affect the restrooms, do I require them to initiate alterations there? The section implies that they are only required to provide an accessible route TO the restrooms.

(2) If changes are required to be made to the restrooms beyond their original scope of alterations, how far do they have to go since they only need to apply 20% of the cost of the alterations to these accessible elements (remodel 1/2 the restroom?)? In this case, if they were required to install a family or assisted use restroom, it would more than likely exceed 20% of the project valuation.

(3) Who decides where the 20% applies? If they spend 15% of the cost of the alteration to the accessilble entrance, can they apply 5% to the restrooms (maybe add a couple of grab bars, and some lever hardware to a restroom that doesn't have a 5 ft turning radius)?

Some of this is based on a history of wrongly applied codes to some of these issues, so I am playing devil's advocate to a degree. Part of the questions apply to a current plan review, but it branches into other areas of generality. Any help is appreciated.


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## mark handler (Jan 27, 2012)

We have discussed this beforeon the site



> (1) if the alterations do not include or affect the restrooms, do I require them to initiate alterations there? The section implies that they are only required to provide an accessible route TO the restrooms.


Maybe, depends on scope of project, depends on how much of the 20 % is spent on "route".



> (2) If changes are required to be made to the restrooms beyond their original scope of alterations, how far do they have to go since they only need to apply 20% of the cost of the alterations to these accessible elements (remodel 1/2 the restroom?)? In this case, if they were required to install a family or assisted use restroom, it would more than likely exceed 20% of the project valuation.


 That is correct, depends on scope of project, depends on how much of the 20 % is spent on "route", You may only install grab bars, or maybe only lower the accessories, or sink. Each is project is seperate.



> (3) Who decides where the 20% applies? If they spend 15% of the cost of the alteration to the accessilble entrance, can they apply 5% to the restrooms (maybe add a couple of grab bars, and some lever hardware to a restroom that doesn't have a 5 ft turning radius)?


Design professional and BO decide

Yes you may only spend 5% on RR

Remember there is an order for the 20 %

1. An accessible entrance;

2. An accessible route to the altered area;

3. At least one accessible restroom for each sex or a single unisex restroom;

4. Accessible telephones;

5. Accessible drinking fountains; and

6. When possible, additional accessible elements such as parking, storage, and alarms.


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## RJJ (Jan 27, 2012)

Don't forget the tax credit for improvements to accessibility which the owner can write off. This is an added tool often forgotten.


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## mark handler (Jan 27, 2012)

Here is a form for a CA Hardship, might give you some ideas

http://www.sonomacity.org/uploadimg/03-F%20-%20Unreasonable%20Hardship.pdf


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## mark handler (Jan 27, 2012)

RJJ said:
			
		

> Don't forget the tax credit for improvements to accessibility which the owner can write off. This is an added tool often forgotten.


Tax Incentives for Improving Accessibility

Two tax incentives are available to businesses to help cover the cost of making access improvements. The first is a tax credit that can be used for architectural adaptations, equipment acquisitions, and services such as sign language interpreters. The second is a tax deduction that can be used for architectural or transportation adaptations.  (NOTE: A tax credit is subtracted from your tax liability after you calculate your taxes, while a tax deduction is subtracted from your total income before taxes, to establish your taxable income.)

Tax Credit

The tax credit, established under Section 44 of the Internal Revenue Code, was created in 1990 specifically to help small businesses cover ADA related eligible access expenditures.  A business that for the previous tax year had either revenues of $1,000,000 or less or 30 or fewer full-time workers may take advantage of this credit.  The credit can be used to cover a variety of expenditures, including:

• provision of readers for customers or employees with visual disabilities

• provision of sign language interpreters

• purchase of adaptive equipment

• production of accessible formats of printed materials (i.e., braille, large print,

• audio tape, computer diskette)

*• removal of architectural barriers in facilities or vehicles (alterations must comply with applicable accessibility standards)*

• fees for consulting services (under certain circumstances)

*Note that the credit cannot be used for the costs of new construction. It can be used only for adaptations to existing facilities that are required to comply with the ADA. *

The amount of the tax credit is equal to 50% of the eligible access expenditures in a year, up to a maximum expenditure of $10,250.  There is no credit for the first $250 of expenditures. The maximum tax credit, therefore, is $5,000.

Tax Deduction

The tax deduction, established under Section 190 of the Internal Revenue Code, is now a maximum of $15,000 per year-a reduction from the $35,000 that was available through December 31, 1990.  A business (including active ownership of an apartment building) of any size may use this deduction for the removal of architectural or transportation barriers. The renovations under Section 190 must comply with applicable accessibility standards.

Small businesses can use these incentives in combination if the expenditures incurred qualify under both Section 44 and Section 190. For example, a small business that spends $20,000 for access adaptations may take a tax credit of $5000 (based on $10,250 of expenditures), and a deduction of $15,000. The deduction is equal to the difference between the total expenditures and the amount of the credit claimed.

EXAMPLE: A small business use of both tax credit and tax deduction $20,000 cost of access improvements (rest room, ramp, 3 doors widened) $5,000  maximum credit $15,000 remaining for deduction

Annual Incentives

The tax credit and deduction can be used annually. You may not carry over expenses from one year to the next and claim a credit or deduction for the portion that exceeded the expenditure limit the previous year. However, if the amount of credit you are entitled to exceeds the amount of taxes you owe, you may carry forward the unused portion of the credit to the following year.

For further details and information, review these incentives with an accountant or contact your

local IRS office or the national address below.

FOR MORE INFORMATION

Request IRS Bulletin #907 for further information on tax incentives, or Form 8826 to claim your tax credit.

Internal Revenue Service

Office of the Chief Counsel

P&SI:6

1111 Constitution Avenue, NW, Room 5112

Washington, D.C. 20224

(202) 622-3110 Voice

(800) 829-4059 TDD


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## Glennman CBO (Jan 27, 2012)

Thanks for the replies. They are what I thought they would be, except that I didn't realize there were specific tax write offs for this stuff. I'll direct this to the applicant.

On the 20%, do you guys add that to the permit valuation typically at the time of submittal, or after they have already paid, and then surprise them when they come in to pick up their plans? I don't like adding hidden costs to projects. I'm in the process of developing a policy on this aspect of submittal.


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## Jim B (Jan 27, 2012)

As IBC 2009, toilet rooms are not part of an area of primary function:

*IBC 2009, 3402; PRIMARY FUNCTION. A primary function is a major activity for which the facility is intended. Areas that contain a primary function include, but are not limited to, the customer service lobby of a bank, the dining area of a cafeteria, the meeting rooms in a conference center, as well as offices and other work areas in which the activities of the public accommodation or other private entity using the facility are carried out. Mechanical rooms, boiler rooms, supply storage rooms, employee lounges or locker rooms, janitorial closets, entrances, corridors and **restrooms are not areas containing a primary function**.*

_The primary function appears to be Hair Salon and from you data, this is only a partial change in occupancy to an entire building, so accessible upgrades, other than what is in the scope of work, shall be limited to 20% above the project budget._

_The upgrades are only required to exterior and interior accessible routes and to toilet rooms and water fountains that serve the area of primary function, Hair Salon._

*IBC 2009, 3411.7 Alterations affecting an area containing a primary function. Where an alteration affects the accessibility to, or contains an area of primary function, the route to the primary function area shall be accessible. The accessible route to the primary function area shall include toilet facilities or drinking fountains serving the area of primary function.*

*Exceptions:*

*1. The costs of providing the accessible route are not required to exceed 20 percent of the costs of the alterations affecting the area of primary function.*

_With this being stated, it is the design professionals choice as to where to spend the 20%. The IBC 2009 does __*not *__dictate the order as to where to spend it. The IBC 2009 Commentary (which is not code) recommend the order begin with exterior accessible routes to get in to the space, then interior routes, then toilet rooms and water fountains. But, it may be in whole or in part on any of these issues, so as long as it is spent._

*IBC 2009 Sec: 3411.7 Commentary:*

*“Note that there is not a priority list given for where money should be spent on improving the accessible route. The logical progression is access to the site, accessible exterior routes to accessible entrances, access throughout the facility, access to services within the facility, toilet and bathing rooms and, finally, drinking fountains.”*


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## mark handler (Jan 27, 2012)

jim b said:
			
		

> ibc 2009 sec: 3411.7 commentary:
> 
> “note that there is not a priority list given for where money should be spent on improving the accessible route. The logical progression is access to the site, accessible exterior routes to accessible entrances, access throughout the facility, access to services within the facility, toilet and bathing rooms and, finally, drinking fountains.”


Though not applicable to you

There is in the ADAAG and in the wacky state of California


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## mark handler (Jan 27, 2012)

IBC 2012

3411.8 Scoping for alterations.

3411.8.11 Toilet rooms.

Where it is technically infeasible to alter existing toilet and bathing rooms to be accessible, an accessible family or assisted-use toilet or bathing room constructed in accordance with Section 1109.2.1 is permitted. The family or assisted-use toilet or bathing room shall be located on the same floor and in the same area as the existing toilet or bathing rooms.


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## Jim B (Jan 30, 2012)

mark handler said:
			
		

> Though not applicable to you There is in the ADAAG and in the wacky state of California


Maybe not applicable to Glennman as well.

I thought that Glennman CBO's post was in regards to IBC 2009, IEBC 2009, and ANSI A117.1-2003 and not the ADAAG.

It appears that his jurisdiction does not review or enforce ADA but only the builindg codes referenced in his post.


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## Glennman CBO (Jan 30, 2012)

Correct, Jim B.

The reason I added the issue about when to add the 20% is due to the fact that the additional 20% wasn't figured into the original permit. I had an inspector go there to look at it, and convince them to convert a restroom into an assisted use/family restroom. I didn't add anything to their original permit, and it worked out without a hitch.

Thanks.


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## Jim B (Jan 31, 2012)

Glennman,

The concept to add a family toilet room is lieu of upgrading existing, in regards to the 20% upgrades, is permissible only if it is technically infeasible to upgrade:

_IBC 2009; 3411.8.11 Toilet rooms. Where it is technically infeasible to alter existing toilet and bathing facilities to be accessible, an accessible family or assisted-use toilet or bathing facility constructed in accordance with Section 1109.2.1 is permitted. The family or assisted-use facility shall be located on the same floor and in the same area as the existing facilities._Here in Pennsylvania, the PA Dept. of Labor and Industry has the only jurisdiction to determine technical infeasibility. So if a design professional want to use the family toilet room option, they first have to get a variance through the state.


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## Glennman CBO (Jan 31, 2012)

In this case, the restroom that is being converted into family use is within the occupant load requirement for being acceptible as the only restroom in the space.


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