Transcription of LIHTC Compliance Manual - novoco.com
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LIHTC Compliance Manual - novoco.com
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 .. 12 N. CALCULATING UTILITY ALLOWANCES.
1800 Martin Luther King, Jr., Avenue, SE Washington, DC 20020 202.442.7200 www.dhcd.dc.gov LOW-INCOME HOUSING TAX CREDIT AND HOME INVESTMENT PARTNERSHIPS PROGRAM OWNER’S COMPLIANCE MANUAL FEBRUARY 2012 JOHN E. HALL, DIRECTOR
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