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Tax Credit Housing Management Insider

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  • Tax Credit Housing Management Insider

    HUD Further Delays Certain Provisions of HOME Final Rule, Including Tenant Protections

    shutterstock_2185187373.jpg
    Apr 29, 2025
    Feature
    By Eric Yoo

    Although most of the rule became effective on April 20, 2025, HUD postponed the effective date of two significant provisions until Oct. 30, 2025: the rule’s green building subsidy revisions and its expanded tenant protection requirements, both of which will be subject to additional public comment before taking effect.


  • Income Calculations

    How to Apply HUD's 2025 Income Limits

    Apr 28, 2025
    Income Calculations
    By Eric Yoo

    We’ll review how the limits have changed for 2025 and explain how to apply them. We’ll also discuss how an owner’s minimum set-aside election on IRS Form 8609 determines which income limits apply to a LIHTC property.


  • Income Calculations

    How to Handle Income Changes from the Social Security Fairness Act

    Apr 28, 2025
    Income Calculations
    By Eric Yoo

    The Social Security Administration began issuing retroactive lump sum payments in March and increasing monthly payments in April for some public-sector retirees.


  • In the News

    IRS Publishes Population Figures for Calculating 2025 LIHTCs and Bond Caps

    Apr 27, 2025
    In the News
    By Eric Yoo

    The IRS recently released population data in Notice 2025-18 that will be used to calculate each state’s limits for 9 percent Low-Income Housing Tax Credits (LIHTCs) and private activity bonds (PABs). These figures determine the annual volume caps for these critical affordable housing resources. The new figures reflect both an increase in national population and an increase in the per capita allocation rates, resulting in record-high national totals.

  • Tax Credit Housing Management Insider
    TCHMI 0425.jpg

    Avoid 5 Fair Housing Pitfalls When Setting Amenity Rules

    Mar 31, 2025
    Feature
    By 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.

Feature

  • Shutterstock 2244913049
    Feb 28, 2025
    MODEL_STUDENT-FINANCIAL-AID-AFFIDAVIT_0325.pdf
    By Eric Yoo

    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.

  • Tenant protection
    Jan 31, 2025
    By Eric Yoo

    HUD Releases Final Rule for the HOME Investment Partnerships Program

    The most significant update to the HOME program since 2013, the rule aligns rental limits and strengthens tenant protections.


  • Passing the light
    Dec 30, 2024
    TCHMI_0125-MODEL-FORM.pdf
    By Eric Yoo

    Use FAQ to Introduce Prospective Residents to LIHTC Program Housing

    Clear up confusion between tax credit housing and other federal programs.

  • Tchmi rooftop leases solar panels
    Dec 2, 2024
    By Eric Yoo

    Consider 5 Items When Negotiating Rooftop Leases

    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...

  • Tchmi 1124
    Oct 30, 2024

    Best Practices for Implementing an Integrated Pest Management Program

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Compliance

  • Mar 28, 2025
    By Eric Yoo

    What You Need to Know About Your Site’s Minimum Set-Aside

    We go over the basics of minimum set-aside requirement, including the types of elections available, how the minimum set-aside is calculated, and the consequences of noncompliance. 



  • Feb 26, 2025
    By Eric Yoo

    HUD Delays Implementation of the HOME Final Rule Until April

    HUD has said that this delay is strictly procedural and hasn't indicated that it's considering any substantive modifications to the HOME Final Rule.


  • Nov 30, 2024
    By Eric Yoo

    Placed-In-Service COVID-19 Relief Deadline Approaching

    For certain owners, the final relief deadline of Dec. 31, 2024, is just around the corner.

  • Sep 23, 2024

    HUD Issues NSPIRE Appeals Guidance

    We review best practices for submitting a technical review request.

     

     

  • Jul 31, 2024

    Michigan Owner Settles HUD’s VAWA Discrimination Complaint

    And agrees to pay a penalty and train staff.

     

     

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