LIHTC Guide
Aug 24, 2012
Dealing with Reverse Mortgages on Affordable Housing Properties While not common on affordable housing properties such as LIHTC, Section 8 or Section 515, occasionally, an applicant with a re...
Aug 22, 2012
HUD Notice H-2012-14 was published on August 2, 2012 requiring the use of "New Regulation" Section 8 Housing Assistance Payments (HAP) Contracts residual receipts to offset project-based Section 8 HAP...
Aug 13, 2012
HUD Amends List of Income Exclusions On July 24, 2012, HUD published in the Federal Register additional types of income that are excluded from income for purposes of determining eligibility for H...
Aug 12, 2012
A. J. Johnson Consulting Services will begin offering a new service in January 2013. This service will be conducting pre-MOR reviews for properties with project-based Section 8 assistance. Those pro...
Aug 11, 2012
The IRS has published a proposed regulation that will amend the IRS utility allowance regulation 1.42-10. This regulation outlines requirements relative to utility allowances on low-income housing tax...
Jul 23, 2012
Cost segregation is the process of examining all the physical components of a property and classifying them based on their life expectancy for tax purposes. A major tax court case (AmeriSouth v. Commi...
Jul 1, 2012
Must a Tax Credit Unit be a Tenant s Only Residence? I get asked the question above fairly often, and I always reply, "yes," without ever providing a regulatory or statutory source for that...
Jun 30, 2012
On June 11, 2012, HUD published Notice H 2012-11, which clarifies and supercedes Notice H 2009-11. The Notice reiterates the responsibilities of owners and agents of HUD-assisted properties relative t...
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