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April 02, 2025

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FEATURE

Avoid 5 Fair Housing Pitfalls When Setting Amenity Rules

Overly restrictive safety rules may have unintended discriminatory effects.
Mar 31, 2025
Eric Yoo

From pools and saunas to game rooms and fitness centers, amenity spaces are an attractive selling point for many sites. These shared areas not only can the enhance quality of life for residents, but can also carry a range of risks that managers must navigate. These risks include health and safety concerns, potential liability from injuries, and fair housing compliance.


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FEATURE

How to Count Income of Student Household Members Under New Rules

We’ll break down the new HOTMA methodology, explain the two categories of student financial assistance, and show you how to calculate what counts as income. We’ll also go over considerations for applicants with Section 8 assistance versus those without.
Feb 28, 2025
Eric Yoo
MODEL_STUDENT-FINANCIAL-AID-AFFIDAVIT_0325.pdf

We’ll break down the new HOTMA methodology, explain the two categories of student financial assistance, and show you how to calculate what counts as income. We’ll also go over considerations for applicants with Section 8 assistance versus those without.


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Consider 5 Items When Negotiating Rooftop Leases

Dec 2, 2024
Eric Yoo

Rooftop leases offer owners a chance to align financial objectives with sustainability and innovation. With careful planning, rooftop leases can transform underutilized spaces into valuable assets and access new revenue streams while contributing to affordable housing’s resilience and environmen...

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How to Treat Household's Nonrecurring Income under HOTMA

Jul 31, 2024

There’s a narrower definition of excluded income now.

 

 

Low-income housing tax credit law requires site owners to use HUD’s Section 8 rules when calculating household income. According to Treasury Regulations §1.42-5(b)(1)(vii), “Tenant income is calculated in a manner consistent with the determination of annual income under Section 8 of the U.S. Housing Act of 1937.” Given this requirement, understanding how ...

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How LIHTC Developers Can Utilize Section 45L Tax Credits

Jun 26, 2024

Understanding the program can help you market your site.

 

 

The Section 45L tax credit is a federal tax credit intended to foster the development of energy-efficient homes and buildings. The credit was first introduced as a tax deduction under the Energy Policy Act of 2005. At the time, it allowed developers of energy-efficient residential properties to claim a deduction of up to $2,000 per unit for eligible construction or rehabilitation ...

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