Theresa Building
Also known as: Tribbit 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 | 823 E. Long St., Columbus |
|---|---|
| County | Franklin County |
| Listed | June 8, 2015 |
| Reference number | 15000324 |
| Resource type | Building |
| Areas of significance | Commerce, Community Planning and Development, Black, Architecture |
| Level of significance | Local |
| Acreage | 0.9 |
| Coordinates | 39.96528, -82.97921 (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 15000324.
- Wikipedia article (used for cross-checking only; text not reproduced here)
- Wikidata Q105082136
- This listing as JSON
Last updated October 2026. Found an error? See the editorial policy for how to report it.