A Complete Guide to the Low-Income Housing Tax Credit Program Strategic thinking: A CFO must have a deep understanding of the organization's strategic objectives and align the finance function accordingly. endstream endobj 151 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream (5.9) Alimony and Child Support NIFA may, in its sole discretion, on its own behalf or on behalf of another party, elect to submit a Qualified Contract to purchase the property. EMC In compliance with the Federal Tax code, the HMFA conducts annual file and physical inspections for 20% of the 66,000 units it monitors for 1/3 of the projects in its portfolio. (9.5) Required Document for All Transfers MP4 of endstream endobj 129 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream s items 2,3,4, and 6 only endstream endobj 98 0 obj <>/Subtype/Form/Type/XObject>>stream 08/22Extension Request(Word), Requirements For Substituting A REAC Or RHS Inspection For A MSHDA Inspection: Compliance monitoring is basically comprised of three processes: Review of Annual Owner Certifications submitted by March 1st, to ensure income-qualified tenants are paying rents which are below the mandated limits. 1 g (2.4) Non-Transient Use 0 0 18 18 re (7.1) Noncompliance with State Requirements Properties may generate a LIHTC for investors. (11.3) Re-Certifications EMC Explore featured publications and browse regulations, policy guidance, toolkits, and other resources. Records Retention (PDF) Rev 11/2014 Grantees and Public Housing Agencies (PHAs) should work with their legal counsels to ensure it meets all local and state laws. Income Certification (TIC, IC HEC, etc.) f (5.20) Assets Disposed of for Less than Fair Market Value 10/28/2022. (2.16) Changes in Allowance endstream endobj 102 0 obj <>/Subtype/Form/Type/XObject>>stream H 0.75293 g (2.16) Appendix O If you are looking for a particular form, you should check for the most recent version on theInternal Revenue Service (IRS)website, as forms are periodically updated. Forms of Verification (PDF), Chapter 5, Exhibit 1: Town of Stoddard, 1450 Route 123 North, Stoddard, NH 03464-4153 Ph: 603-446-3326 Fax: 603-446-2278 Government Websites by CivicPlus (9.4) Timeframe and Completeness 0.75293 g Tax Credit Project (PDF) Review of project owner tenant files for documents required to support information provided in Annual Owner Certifications. Credit|Bond/Tax Credit| . Calculating Assets 101- Part 1 & Part 2 Training The amount of HPD's authority is negotiated annually with the State. New Jersey Housing and Mortgage Finance Agency | Compliance The borrower MUST review the circumstances of the tenant quarterly. (2.7) Common Area Units 12/15MSHDA Checklist(Word) (Mandatory Form) This annual LIHTC Compliance Training is a comprehensive course specifically designed to assist affordable housing professionals with becoming skilled in project compliance. CDBG Application Handbook (REV March 2020 corrected) CDBG Administration Handbook 2014. . endstream endobj 140 0 obj <>/Subtype/Form/Type/XObject>>stream f 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq (1.4) Minimum Low-Income Housing Set-Aside 0.5 0.5 17 17 re Arkansas Standards in Housing. endstream endobj 105 0 obj <>/Subtype/Form/Type/XObject>>stream (9.8) Specific Documentation Required for Sale of Property (Assumption by Original Seattle, Washington 98104 | Phone: 206-464-7139 or 800-767-4663 | endstream endobj 166 0 obj <>/Subtype/Form/Type/XObject>>stream %PDF-1.7 % (9.5) Contact Information f LIHTC Newsletter # 45 (PDF) Provides clarification about utility allowance and gross rent violations for the Housing Tax Credit program. Qualified Contract Notification Letter (PDF) HM Other. LIHTC Asset Management 505 N. 7th St., 20th Floor, Suite 2000 St. Louis, MO 63101 Resources Frequently Asked Questions Qualified Contract Process Low Income Housing Tax Credit (LIHTC) forms, documents and manual Certification On Line (COL) FAQ UPDATED 01-27-2014 Certification On Line (COL) Certification On Line (COL) Application (11.2) Annual Reports endstream endobj 157 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream f (5.6) Written Verification s 0.5 0.5 17 17 re (2.13) Mixed-Income Buildings with Different Sized Units Date. Affordable Housing Compliance Services | RealPage Washington State Housing Finance Commission (11.1) Introduction 15 Streamlined Monitoring - Property List (PDF), Post-Year 15 s Missouri Housing Development Commission - MHDC When we identify noncompliance or a disposition of a building, NIFA is required to notify the Internal Revenue Service (IRS) during the initial 15-year compliance period using Form 8823, Low Income Housing Credit Agencies Report of Noncompliance or Building Disposition. (3.2) Additional Low-Income Housing Commitments Tax credit compliance monitoring for those projects will be done by the entity that first allocated credits to the project unless the allocators make other arrangements regarding the project. 01/19Notice of Building Casualty Loss or Damage(PDF) Tax Credit Report Forms and PROCEDURES FOR JANUARY 2023 SUBMISSIONS. This document is intended to be used as a reference tool to help grantees prepare for HUD compliance reviews. endstream endobj 142 0 obj <>/Subtype/Form/Type/XObject>>stream H Housing Tax Credit Program Compliance Guide \` ,u It is highly recommended that Owners and Agents check this page regularly to obtain the most current information and latest forms. E-05 Checklist for Tribal Consultation under Section 106. 12/14Tenant Income Certification (TIC)(Word) (Mandatory Form) Using HUD's inspection protocol for tax credit properties is more than just doing a REAC Inspection. 2023 LIHTC Compliance Virtual Workshop #1; 2023 LIHTC Compliance Virtual Workshop #2; . (4.1) How to Determine Rent (2.4) General Prohibition Against Student Housing Notice of Non-Assignment - Habitat Applicant. endstream endobj 145 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream (9.9) For Changes to Limited Partner or Upper Tier Member please provide H LIHTC Compliance Manual 2019. To date more than 3 million apartment units have been created through LIHTC with another 100,000 new units added each year. IRS Form 8609- Low Income Housing Credit Allocation Certification 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq (1.6) Compliance Process Overview 0 0 18 18 re endstream endobj 114 0 obj <>/Subtype/Form/Type/XObject>>stream endstream endobj 167 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Streamlined Monitoring Procedures Overview - (6.1) Summary Rev 10/2018 H It was created under the Tax Reform Act of 1986 and gives incentives for the utilization of private equity in the development of affordable housing aimed at low-income Americans. s Rev 05/01/2020, Chapter: Policies)Rev 02/2009, Compliance Monitoring Fees (PDF) Rev 05/01/2020, Sample aTLR&R$R3GJh@h`bc2:$8P"4Of"5I"SD`FaF\G[ST[pYEQQ;%C1 u`X h 9u- LIHTC Lease Addendum (PDF) 0 0 18 18 re Description. f H A current and complete rent roll for the entire Development. H POSITION: Regional Manager, Affordable Housing. theirPortfolio Analyst. H @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > Non-compliance can result from moving in non-eligible households, miscalculating rent, or a wide range of other issues. 1 g Property Managers: Asset Management and Compliance|Information for Investors: Official Statements, minutes) TheDevelopment Owner agrees to indemnify, defend and hold NIFA harmless with respect to the use of information submitted with respect to the Development. Move-In Master File Checklist- LIHTC PPMG 17a PPMG. LIHTC - HPD - New York City Rev 02/2009, Qualifying a Household (PDF) Q | Rev 10/2018 1 g 01/23NSP Rent and Occupancy Report (for NSP Projects Only)(Excel), 01/23HTF Rent and Occupancy Report(PDF) PDF Low Income Housing Tax Credit Check List for Annual Compliance Packages 0.5 0.5 17 17 re endstream endobj 133 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 01/19Notice Of Change In Management Agent(PDF) 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq Income Inclusions and Exclusions (PDF), Utility Allowance Procedures for LIHTC Properties (PDF), A. WSHFC (2.3) Fair Housing 0 0 18 18 re H Tax Credit - A. J. Johnson Consulting Services, Inc. \` ,u Presentation (24MB), Explanation of WSHFC's Special-Needs Housing Commitments06/2010, Income 0 0 18 18 re HUD may conduct a review of the recipient agency to determine compliance. To qualify, the taxpayers must invest in a qualified low-income housing project located in Massachusetts. (5.3) Year-to-Date Information s LIHTC Lease Addendum (Word). Handbook 4350.3, Change 4 (Excerpts), Chapter 5: Handbook 4350.3, Change 4 (Excerpts) Rev 11/2014 f Input Tax Credit - CA Inter Tax Study Material is designed strictly as per the latest syllabus and exam pattern. Homeless & Special Housing Needs Programs, Housing Opportunities Promoting Energy Efficiency Program (MI-HOPE), https://dev.michigan.local/som/json?sc_device=json, Performance Based Contract Administration, Go to COVID Emergency Rental Assistance (CERA), Go to Homeless & Special Housing Needs Programs, Go to Michigan's Campaign to End Homelessness, Go to Multi Family Direct Lending Programs, Go to Low Income Housing Tax Credits (LIHTC), Go to Housing Opportunities Promoting Energy Efficiency Program (MI-HOPE), MSHDA 2022 Annual Certification Year End Reporting Memorandum, New MSHDA Inspection Requirements Memorandum, Carbon Monoxide Detectors & IRS Final Regulations for LIHTC Memorandum, Auditor-Inspector Customer Service Survey, Compliance Officer Customer Service Survey, Notice of Building Casualty Loss or Damage, Owner's Certificate and Attachment A Instructions, Owners Certification of Completion of Repairs, Annual Student Eligibility Certification LIHTC & Tax Exempt Bond, Annual HOME Certification of Student Status, Authorization to Release Information for Section 8 Participants, LIHTC/1602/TCAP Owner's Certification of Continued Program Compliance, HOME/NSP Owner's Certification of Continued Program Compliance, HOME Rent and Occupancy Report (for HOME Projects Only), HOME Rent and Occupancy Report (for HOME Projects Only, NSP Rent and Occupancy Report (for NSP Projects Only), Combined Application for Rental Housing Programs, The deadline for submission of the 2022 Owner's Certification for all LIHTC, 1602, TCAP, HOME, NSP and HTF developments is. The Compliance Period (IRC 42(i)(1)) is the duration of the credit period plus 5 years. For questions or problems concerning the following compliance forms, contact the PC help desk. 187 0 obj <>/Filter/FlateDecode/ID[<6C0801052EB2644EA5560E0BDDF7FB48><9ECC332C94208F4CA5BA534F797A6FC6>]/Index[94 160]/Info 93 0 R/Length 149/Prev 153443/Root 95 0 R/Size 254/Type/XRef/W[1 3 1]>>stream s The report identifies the location of the violation and generally explains what caused the non-compliance and the action necessary to remedy the non-compliance. H @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > SC Housing Grantees are encouraged to adapt the suggestions to fit the resources within their individual communities and to meet the needs of their program. | Information for Instructors | Multifamily Housing: PDF Compliance Inspection Guide for NCHFA Financed Rental Housing (2.20) Tax Credit/Bond Financed Properties, Washington 0.5 0.5 17 17 re 12/15Certification of Zero Income(Word) (Mandatory MSHDA Best Practice Form), 01/05Income Certification for 125-150% AMGI(PDF) (5.13) On-Going Monetary Gifts endstream endobj 107 0 obj <>/Subtype/Form/Type/XObject>>stream Some of the information may have been provided by third parties and is based solely on information provided to Novogradac by that third party. 0.75293 g f 0.5 0.5 17 17 re A list of links and resources curated for LIHTC property owners and managers, Litigation Support and Expert Witness Testimony, Novogradac Property Compliance Certification, Novogradac Community Development Certificate, Renewable Energy Tax Credit Resource Center, HUD Handbook 4350.3: Occupancy Requirements of Subsidized Multifamily Housing Programs, Civil Rights and Nondiscrimination Requirements, Income and Assets - Included and Excluded, Rectifying Improper or Inaccurate Information, Discriminatory Conduct Under the Fair Housing Act, Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition, Election for Number of Bedrooms for Gross Rent Limitation, Safe Harbor to Comply with Eviction and Rent Increase Restrictions in LIHTC Extended Use Commitments, Income Determination Follows Section 8 of U.S. Housing Act of 1937, Safe Harbor for over income tenants during first year of the credit period, Utilities Paid by Tenant of Submetered Rent-Restricted Units, Assignment of Building Identification Number, Extended Use Agreement for Allocations Prior to 1990, Long Term Commitment to Low Income Housing, Manager Unit and Application Fees in Rent, Acq/Rehab of a Residential Rental Property, Earthquake Relief for Compliance Monitoring, Issues Arising when Qualified Low-Income Buildings are Damaged By Casualty, Links to States' LIHTC Compliance Guidance, Sign Up For Novogradac Industry Alert Emails, Tackling Homelessness as a Housing Supply Problem. The one year period begins once this step is complete. 0.5 0.5 17 17 re Title. endstream endobj 150 0 obj <>/Subtype/Form/Type/XObject>>stream The Search for a specific grantee and view itsawards, contact information, and reports, and more. endstream endobj 119 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Tax Invoice, Credit and Debit Notes - CA Inter Tax Study Material A thorough narrative description of the Development, including all amenities suitable for familiarizing prospective purchasers with the Development. Low Income Housing Tax Credit (LIHTC) | Mass.gov \` ,u Question 1. Electronic Storage Policy Memo (New September 2022) 2022 Compliance Monitoring Guidance (February 2022) Casualty Loss Guidance (February 2022) Compliance Fines (August 10, 2022) Exempt Unit Change Policy (February 2022) 2021 Compliance Monitoring Guidance. (Link to IRS: see Search Forms and Publications), Life Cycle of a 0.5 0.5 17 17 re MSHDA model lease forms are located on the AM Policies and Formspage. View important LIHTC Compliance forms and documents B IRS Form 8693- Low Income Housing Credit Disposition Bond s \` ,u UPCS Inspections for Low Income Housing Tax Credit Properties (6.8) Record Retention, Noncompliance \` ,u s Compliance Forms Checklist (PDF) Rev These checklists are not required to be completed by owners and managers. cA ib@3dC[a!!yY g`Y"R*^4an'9hAd iJ>+3h{xzyjbz-Z7.TizJl}r:rBIb050 endstream endobj 111 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream MAP| E-08 Notice of Intent to Clear Land. This narrative must include, at a minimum, the following: A description of all income, rents and other program restrictions, if any, applicable to the operation of the Development. Data-driven decision-making: CFOs must be able to analyze financial data and trends . Exhibit A-2: Project Owner's Management Agent Certification. (5.5) Tips Contact txcr.multifamily@nifa.org if you have any questions. The following forms are for site use in filing a project's annual year end reports. H (5.19 Instructions for Valuing Assets PDF LIHTC Compliance Manual REVISION LIST - Home - Oklahoma Housing Finance IRS Form 8586- Low Income Housing Credit | 03/14Owners Certification of Completion of Repairs(Word) endstream endobj 137 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream (5.3) Overtime Community Housing Development Organization Certification Application. endstream endobj 171 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream 0 0 18 18 re They have conducted their own investigation and due diligence in determining calculations of the Qualified Contract Price. 0.75293 g H There are subtle differences between doing a REAC Inspection and a UPCS Compliance inspection. PDF TENANT FILE - REVIEW CHECKLIST - Oregon endstream endobj 104 0 obj <>/Subtype/Form/Type/XObject>>stream NIFA will perform a desk audit, conduct a site visit, or review the owner's tenant files and provide the owner with a summary report of the findings. 01/23LIHTC/1602/TCAP Owner's Certification of Continued Program Compliance (PDF), 01/23LIHTC/1602/TCAP Owner's Certification of Continued Program Compliance(Word), 01/23HOME/NSP Owner's Certification of Continued Program Compliance(PDF) minutes), Explanation of WSHFC's Special-Needs Housing Commitments, Information for Real Estate Professionals. (2.17) Compliance Affordable - Use Periods (9.1) Summary Compliance Forms - TDHCA 0.5 0.5 17 17 re 0.5 0.5 17 17 re endstream endobj 106 0 obj <>/Subtype/Form/Type/XObject>>stream \` ,u (12.3) Household Transfers 01/23HTF Rent and Occupancy Report(Excel), 01/18Utility Allowance Documentation(PDF) endstream endobj 110 0 obj <>/Subtype/Form/Type/XObject>>stream SFRF-ARP PRESERVATION NOFA. (5.6) Verbal Verification Compliance monitoring is basically comprised of three processes: City of New York. Revised August, 2019: Disaster Area Temporary Relief / added link to LIHTC compliance web page that contains the following: 1. Appendix N (2.14) Effect of Resident Moving to Another Unit (100% Affordable Properties( 2023 US Department of Housing and Urban Development, Section 3 HUD Compliance Review Checklist. @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > The program is 118th Congress Begins with New Committee Membership on House and Senate Committees That Focus on Affordable Housing, Community Development, Feb. 28, 2023: Standalone Storage and the Investment Tax Credit, Feb. 21, 2023: Four Things to Set Up CDEs for NMTC Compliance Reporting Success, Feb. 14, 2023: Opportunity Zones Hot Topics, Decreased Competition from Home Ownership in Increasing Interest Rate Environment, As Market Rate Multifamily Starts Near Record Highs, Affordable Housing Community is Assessing Effects on LIHTC-Financed Properties, Quick Guide to Answering IRS Form 8609 Line 8bMultiple Building Election, Do Not Sell or Share My Personal Information. Financial Solvency and LIHTC History (PDF) Exhibit "B" to Regulatory Agreement (PDF), Life Cycle of a s Forms of Verification (PDF) Use this form to create a record of your income and rent limits along with the income and asset calculations for each household. 1 g (4.4) Changes in Rent Limits Delaware State Housing Authority - Low Income Housing Tax Credits (LIHTC) Rev 02/2009 01/23HOME/NSP Owner's Certification of Continued Program Compliance(Word), 01/23HOME Rent and Occupancy Report (for HOME Projects Only)(PDF) 0 0 18 18 re Project Monitoring | dhcd G DCA has published the new LIHTC & HOME Compliance Manual. Review of project owner tenant files for documents required to support information provided in Annual Owner Certifications. \` ,u (5.13) Annuities (11.5) Noncompliance (510) Public Assistance/Welfare Income 0 0 18 18 re 01/23Resident Fees(Excel), 02/11Ownership Entity Information Form(PDF) Revised October, 2018: Each time a revision is made to the Tax Credit Compliance manual, it will be . (12.4) Assumptions and Reservations Commission-issued low-income housing tax credits were used to finance a (9.8) Specific Documentation Required for Changes to General Partner or Managing Member 1 g 10/08 HERA of 2008 Update Memorandum 01/2020 9. All information submitted is accurate and complete. Information for Real Estate Professionals Small Business Accounting Checklist - This accounting checklist document is helpful for the accountants, bookkeepers, and Priorities First, Inc Business/Self Employed Tax Preparation Checklist Business Tax Preparation Tips - If you are a business owner, proficiency in tax preparation is of utmost importance. 253 0 obj <>stream Tenant Based Rental Assistance Guide. (5.15) Income from Assets At a minimum, theDevelopment Owner must provide the following to NIFA: Qualified Contract Notification Letter 0 0 18 18 re |Events |My View Newsletter endstream endobj 101 0 obj <>/Subtype/Form/Type/XObject>>stream Spectrum Forms - Spectrum Enterprises (3.7) Double Counting For more information about how we use cookies, see our Privacy Policy. 9% Housing P | (2.11) Available Unit Rule and Mixed-Income Properties Tax Credit Download. Audits for compliance with due diligence for certain tax benefits, such as the earned income tax credit (EITC), child tax credit (CTC), including additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC) and/or the head of household (HOH) filing status, as defined by IRS Section IRC 6695(g) are another tier of our Preparer Compliance Program. Management Agent Forms (1.8) Tax Credit Properties with Tax-Exempt Bonds, Federal Requirements %%EOF The course is customized to highlight Nebraska state specific policies and procedures in addition to federal requirements. It contains examples of records that can be maintained to support Section 3 compliance during a HUD compliance review. (5.18) Real Estate Owned 0.5 0.5 17 17 re 0.5 0.5 17 17 re HUD & Tax Credit (LIHTC) Compliance is Critical For HUD and Tax Credit properties, noncompliance puts you in danger of losing current and future funding. 1 g endstream endobj 125 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Sections 3.4, 3.5, & 3.7. f LIHTC Program Policies (See Current Year Request for Proposals - 2023 Tax Credit General Set-Aside Please check off each item as it pertains to the property and submit complete package on or before January 31st. Recent ReEvision Webinar 12/2015 (9.2) Maintaining Credit Set-Asides 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq EMC /Tx BMC endstream endobj 124 0 obj <>/Subtype/Form/Type/XObject>>stream 09/04Annual Project Summary(Word). PDF Tenant Certification Process - Usda (9.5) Specific Documentation Required for Sale of Property H hbbd```b``)90L.DV!ARx Lz`|q&8X3 Sn>8}]"gqHV_0LJH q6 n 7&` q0? ^; Averaging Guidelines (PDF) NEW 05/01/2020, Home|About | About 80% of the 4,000 companies Lincoln tracks experienced revenue growth for 2022, and 60% grew earnings (EBITDA) for the year. @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > f The web Browser you are currently using is unsupported, and some features of this site may not work as intended. (6.7) IRS Forms 8609, Schedule A and 8586 Environmental Review, Davis Bacon, Relocation, Fair Housing and Section 3 requirements are also monitored as they relate to these programs. (3.7) Farmworker Housing endstream endobj 127 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Tax Credit and HOME Compliance - HPD - New York City EMC endstream endobj 159 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream endstream endobj 131 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream f IRS Rental Housing Tax Credits (RHTC) Rental Housing Tax Credits (RHTC) The Qualified Allocation Plan (QAP), details selection criteria and application requirements for the Rental Housing Tax Credit (RHTC) and multifamily tax-exempt bond programs. Alone and in combination with tax exempt private activity bonds, the LIHTC has been the most . File) 11/2017, Recertification Waiver Procedure (PDF) /Tx BMC (5.8) Social Security, Supplemental Security Income (SSI) File), Tax The forms linked below are intended for informational purposes only. (3.8) Marketing and Good Faith Efforts (the "30-Day Rule") 1 g Accordingly, the credits allocated to this would increase as follows: 2015: 39.15M population x $2.30 multiplier = $90.05M credits. (7.2) Commencement of Correction Period Rather, NIFA is simply sharing information about the Development for the convenience of the respectiveDevelopment Owners who are attempting to sell their developments at a Qualified Contract Price. f Event Calendar 1 g Federal Low Income Housing Tax Credit A significant change in the method by which the federal government assists the development of affordable housing was born with the passage of the Tax Reform Act of 1986. The notification letter also instructs the owner to contact the state agency to resolve the issue. 0.5 0.5 17 17 re PDF LIHTC Compliance Manual - Novoco See Part 618 (Tenant Income Certification form). K | Proposed Ownership Entity Certification 01/19Notice Of Change In Management Agent(Word) (7.3) Properties Approved for Post-Year 15 Monitoring Procedures or B. HUD Tax Credit Assistance Program (TCAP) 102 Part 8.3 Consolidated Appropriations Act of 2018 (Average Income) 102 Part 8.4 California State Law - AB 1920 (Fine Authority) 103 . LIHTC Compliance Guidance A list of links and resources curated for LIHTC property owners and managers Authoritative Sources Internal Revenue Code Section 42 Treasury Regulations 1.42 HUD Handbook 4350.3: Occupancy Requirements of Subsidized Multifamily Housing Programs (November 2013)
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