Transcription of LIHTC Compliance Manual
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LIHTC Compliance Manual
1800 Martin Luther King, Jr., Avenue, SE Washington, DC 20020 LOW-INCOME HOUSING TAX CREDIT AND HOME INVESTMENT PARTNERSHIPS PROGRAM OWNER S Compliance Manual FEBRUARY 2012 JOHN E. HALL, DIRECTOR Department of Housing and Community Development (DHCD) Owner s Compliance Manual Page ii Effective February 2012 TABLE OF CONTENTS TABLE OF CONTENTS .. ii FOREWORD .. iv WEBSITE, TRAINING AND FORMS .. 2 A. WEBSITE .. 2 B. TRAINING .. 2 C. FORMS .. 2 LOW INCOME HOUSING TAX CREDIT Compliance .. 3 A. INFORMATION TO BE KEPT AT EACH SITE .. 3 B. IMPORTANT TIME PERIODS .. 3 C. TAX CREDIT REGULATORY AGREEMENT .. 5 D. RECORD KEEPING .. 5 E. PROPERTY STANDARDS .. 7 F. TAX CREDIT RENT AND INCOME REQUIREMENTS .. 8 G. INCOME LIMITS .. 10 H. CALCULATING INCOME .. 10 I. OVER INCOME TENANT RESTRICTIONS (140% Rule) .. 11 J. EVICTIONS .. 11 K. DETERMINING RENTS .. 12 L. HOUSEHOLD SIZE .. 12 M. FEES.
FEBRUARY 2012 JOHN E. HALL, DIRECTOR. ... HUD 4350 Handbook* (Chapter 5) ... * It is the responsibility of the owner/manager to ensure that they are using the most current version of all program documents and forms. ...
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