Don't Assume 'Adaptable' Units Satisfy Accessibility Requirements
Federal law imposes numerous accessibility requirements that tax credit sites must follow. If your site was designed and constructed after March 13, 1991, you must make your site readily accessible to and usable by people with disabilities. Federal requirements say that all ground-floor and elevator-accessible units (meaning all units in a building with an elevator), public use areas, and common areas must be accessible to people with mobility impairments at first occupancy. The law defines “first occupancy” as a building that has never before been used for any purpose.