M and J Nelson Building

McAllen, Hidalgo County, Texas Listed Ref. 08000962 Building

Also known as: J.C. Penney

M and J Nelson Building, McAllen, Texas
Photo: 25or6to4, CC BY-SA 3.0, via Wikimedia Commons
Open in OpenStreetMap

Why it's listed

Standing at the northeast corner of South 14th Street and Chicago Avenue in downtown McAllen, this three-story department store was designed in 1948 by the New York firm of Gillette and Bell for J. C. Penney. Local builders Morris Randall Nelson and his son Jack constructed it between 1949 and 1950. The reinforced concrete building is finished in horizontal bands of red and buff brick with cast stone trim, and its curved marquee, bulls-eye window and tall concrete fin mark it as Streamlined Moderne. Inside, it had a 13-passenger elevator, McAllen's first escalator, an early air-conditioning system, a pneumatic payment tube and a basement bomb shelter. The building is considered the best example of its style in the city. It also reflects McAllen's postwar commercial growth and its trade with customers from the Rio Grande Valley and Mexico. Penney's still operates there, and the building retains a high degree of integrity despite some signage changes.

Significance in brief: The building is described as the premier example of Streamlined Moderne architecture in McAllen (Criterion C). It was also an important part of the revitalization of McAllen's postwar business district (Criterion A, Commerce). It had a 13-passenger elevator, the city's first escalator and one of its first air-conditioning systems.

Machine-generated summary. This summary was generated by a language model from the official nomination document and has not been reviewed line by line by an editor. It may contain errors. Check the source document before relying on any detail. Source: nomination document (PDF) · National Archives catalog entry. NRHP reference 08000962, listed October 1, 2008. Summary generated October 2026 (model claude-sonnet-5-5, prompt v1.0-2026-10-29, confidence high).

Key facts

Address300-308 S. 14th St., McAllen
CountyHidalgo County
ListedOctober 1, 2008
Reference number08000962
Resource typeBuilding
Period of significance1948
Architect / builderGillette and Bell, Architects, New York, New York; Morris R. Nelson and Jack Nelson, Builders, McAllen, Texas
Architectural styleModern: Streamlined Moderne
Criteria
  • A — associated with events that made a significant contribution to history
  • C — distinctive architecture, design or construction
Areas of significanceArchitecture, Commerce
Level of significanceLocal
Status (as stated in the nomination)Still serves as the downtown J. C. Penney department store, its original tenant, which also uses the third floor for storage; some alterations such as new signage have been made.
Acreage0.9
Coordinates26.20127, -98.23507 (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

Last updated October 2026. Found an error? See the editorial policy for how to report it.