Higgins Building
Also known as: Los Angeles County Engineering Building
Why it's listed
No readable nomination text is available for this listing yet (nominations after 2012 are held by the National Park Service rather than the National Archives). The facts below come from the National Park Service database.
Key facts
| Address | 108 West 2nd St., Los Angeles |
|---|---|
| County | Los Angeles County |
| Listed | September 19, 2023 |
| Reference number | 100009358 |
| Resource type | Building |
| Areas of significance | Architecture, Commerce, Engineering, Social History |
| Level of significance | Local |
| Acreage | 0.9 |
| Coordinates | 34.05100, -118.24499 (NPS GIS) |
What listing means for this property
For an income-producing building, listing (individually or as a contributing building in a district) is the gateway to the 20% federal rehabilitation tax credit on qualified rehabilitation costs, often stackable with state credits. Work claiming the credit must follow the Secretary of the Interior's Standards and be approved in advance.
Listing does not restrict a private owner acting without federal money or permits; where federal funding or licensing is involved, Section 106 review applies.
General information, not legal or tax advice. Rules change; confirm with your State Historic Preservation Office or a qualified adviser.
Sources and further reading
- National Park Service, National Register of Historic Places database (snapshot May 2026), reference 100009358.
- This listing as JSON
Last updated October 2026. Found an error? See the editorial policy for how to report it.