Use Orientation Letter to Improve New Households’ Lease Compliance

December 28, 2021    

The alarming rise of the Omicron variant may have postponed your site’s return to normal operations regarding welcoming and informing new households of site rules and certain obligations imposed by the tax credit program. In pre-pandemic times, sites may have held new household orientation...

Annual Owner Certifications: Understanding the Basics of LIHTC Compliance

November 30, 2021    

Site owners, at least annually, for each year of a site's 15-year compliance period, are required to certify to the state housing agency that the LIHTC site was operated in compliance, for the preceding 12-month period, with Internal Revenue Code (IRC) Section 42 requirements. This annual...

Take 4 Steps When Dealing with a Tenant Hoarder

October 29, 2021    

As the temperature starts dropping across the country, your site may be undertaking increased pest prevention treatments or inspections as pests, particularly rodents, start moving indoors. Unfortunately, some residents are not always diligent about reporting pest issues for reasons such as...

3 Household Changes to Watch for at Annual Recertifications

September 30, 2021    

If you manage a mixed-income site, you’re probably gearing up to kickstart annual recertifications as a result of the expiration of IRS Notice 2021-12. This notice temporarily postponed the income recertification requirement for owners until Sept. 30.

How to Prepare for the Expiration of Temporary COVID-19 Compliance Relief

August 31, 2021    

Pre-pandemic rules go back into effect Oct. 1.


In January, the IRS issued Notice 2021-12, which temporarily postponed a number of compliance deadlines for LIHTC sites. The extension deadline is coming up and owners and managers need to be mindful of how this will affect...

How the Neighborhood Homes Investment Act Compares with the LIHTC Program

July 29, 2021    

Earlier this year, President Biden made headlines as he introduced a $2 trillion infrastructure plan, titled “The American Jobs Plan,” to rebuild America’s infrastructure and revitalize the economy. With the federal moratorium on housing eviction ending in July, the majorities...

Q&A on Handling Disability Insurance Payments

June 24, 2021    

COVID-related illness has forced many people to tap short- or long-term disability insurance.


How to Resolve Conflicts Between Tax Credit and HOME Program Requirements

May 27, 2021    

In April, the Biden administration submitted to Congress the president’s priorities for fiscal year 2022 discretionary spending. The request reveals the administration’s priorities with regard to affordable housing. Along with seeking a significant expansion of rental assistance, the...

Legislative Momentum Builds for LIHTC Program Improvements

April 28, 2021    

Lawmakers recently reintroduced the latest reiteration of the Affordable Housing Credit Improvement Act (AHCIA) in the House and Senate with bipartisan support. The Senate and House versions of the AHCIA are identical companion bills. The AHCIA was first introduced in 2016, and its most recent...

How to Avoid Fair Housing Trouble When Residents Use Wheelchairs

March 26, 2021    

We’ll answer seven FAQs to help you steer clear of discrimination claims.


When dealing with prospects and residents who use wheelchairs, it’s important to avoid violating the Fair Housing Act (FHA), which bans discrimination against people on the basis of...

Treasury Issues New Emergency Rental Assistance Guidance

February 26, 2021    

On Feb. 22, the Department of the Treasury released an updated FAQ to help states and communities quickly distribute more than $25 billion in emergency rental assistance to renters financially affected by the COVID-19 pandemic. The $25 billion for the Emergency Rental Assistance (ERA) program...

IRS Extends LIHTC Deadlines, COVID-Related Relief

January 28, 2021    

On Jan. 15, the IRS issued Notice 2021-12, which extends the temporary relief for qualified LIHTC sites from COVID-related difficulties. The notice also extends certain deadlines that were established in prior notices.