Tax Credit Program Highlight: Simon Theater

Brenham, Washington County

1925

Designation	Listed in National Register as part of Downtown Brenham Historic District
Historic Use	Theater, ballroom, and retail spaces
Current Use	Conference center, rental hall, county visitor center
Total Rehabilitation Cost	$9,750,000
Qualified Rehabilitation Expenses	$7,600,000
Date Certified	December 21, 2015
	Also certified for Federal Rehabilitation Tax Credits.

History

The Simon Theater was constructed in 1925 as a movie house and vaudeville theater, with attached ballroom and retail shops. The building was designed by Houston architect Alfred C. Finn, best known as the architect of the San Jacinto Monument, and is believed to be the only surviving theater designed by him. The theater closed decades ago and the building has since served as a grocery store, restaurant, and apartments, but was not properly maintained.

Rehabilitation Project

The dilapidated building was purchased in 2003 by a nonprofit associated with Brenham’s Main Street program. That group undertook basic exterior repairs before forming a for-profit entity in order to take advantage of the tax credit programs. They undertook rehabilitation of the rest of the building between 2012 and 2015. Work included replacement of missing historic storefronts, windows, theater lobby and ticket booth, theater sign and canopy, restoration of interior plaster ornament, addition of passenger and service elevators, kitchen, new theater seating, and mechanical, electrical, and plumbing systems.