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A. J. Johnson

A. J. Johnson

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HUD Notice Grants Authority to Transfer Rental Assistance, Debt, Use Restrictions Between Projects

April 4, 2015

On March 31, 2015, HUD published a Notice in the Federal Register establishing the conditions under which HUD will approve a request for the transfer of project-based rental assistance, debt held or insured by HUD, statutorily required income-based use restrictions…

HUD to Publish Proposed VAWA Regulation

March 30, 2015

A. J. Johnson

HUD Secretary Julian Castro announced on March 25, 2015 that HUD’s proposed regulation implementing the Violence Against Women Act of 2013 (VAWA 2013) will shortly be published in the Federal Register. The rule will implement the VAWA 2013, which expands…

Understanding Military Income and Allowances

March 28, 2015

A. J. Johnson

I get many questions from managers regarding how to deal with and verify income for members of the military. Understanding the military pay system is confusing even for those in the military; it can be impossible for persons not familiar…

Employee Unit Rent

March 22, 2015

A. J. Johnson

As I indicated in a memo I sent to clients on November 7, 2014, the IRS will not consider the charging of rent or utilities for employee or security officer units to be an audit issue. This position is stated…

Davis-Bacon Requirements for Project Based Vouchers

March 14, 2015

A. J. Johnson

HUD issued a Notice in the March 9, 2015 Federal Register providing further guidance on when Davis-Bacon wage requirements may apply to existing housing developments. This guidance relates to the final rule published by HUD on June 25, 2014 amending…

2015 Income Limits

March 7, 2015

A. J. Johnson

On March 6, 2015, HUD published the 2014 income limits for HUD programs as well as for the Low-Income Housing Tax Credit and Tax-Exempt Bond programs. The limits for the LIHTC and Bond projects are published separately from the limits…

Update of Housing Trust Fund – February 18, 2015

February 18, 2015

A. J. Johnson

As I noted in an earlier article, HUD has published interim regulations regarding how the Housing Trust Fund (HTF) program will be administered when funds are made available (hopefully in 2016). A final rule is anticipated before Summer 2015. Developers…

HUD Publishes 2015 Annual Adjustment Factors for Section 8 Rents

February 7, 2015

A. J. Johnson

On February 9, 2015, HUD published a Notice in the Federal Register listing the Section 8 Housing Assistance Payments Program Annual Adjustment Factors (AAF) for fiscal year 2015. The adjustments may be made on the anniversary of assistance contracts. These…

HUD Publishes Interim Rule on Administration of the Housing Trust Fund

February 3, 2015

A. J. Johnson

The Housing & Economic Recovery Act of 2008 (HERA) established a Housing Trust Fund (HTF) to be administered by HUD. The purpose of the HTF is to provide grants to State governments to increase and preserve the supply of rental…

Poverty Guidelines Published by HHS – Income Limits to Follow

January 31, 2015

A. J. Johnson

On January 22, 2015, the U.S. Department of Health & Human Services published the 2015 Poverty Guidelines in the Federal Register. These guidelines are used to determine financial eligibility for certain federal programs, including HUD Subsidized housing programs. HUD had…

E-Book on LIHTC Compliance Now Available

January 22, 2015

A. J. Johnson

As you well know, the federal low-income housing tax credit program is complicated. Staying in compliance with all of the program’s rules – and successfully interpreting the gray areas – is essential for all of the players involved in projects:…

HUD Memo Regarding Occupancy Protections for Residents in LIHTC Projects

January 20, 2015

A. J. Johnson

HUD Memo Regarding Occupancy Protections for Residents in LIHTC Projects On January 12, 2015, HUD sent a memorandum to HUD offices and contract administrators providing guidance on protection of tenants of HUD projects when Low-Income Housing Tax Credits (LIHTC)…

Documents to Retain for LIHTC Projects

January 16, 2015

A. J. Johnson

Documents to Retain for Low-Income Housing Tax Credit Projects In September 2014, the IRS published the Audit Guide for Low-Income Housing Tax Credit Projects. This guide is intended to assist IRS agents during an examination of a Section 42…

Five Reasons to Go Smoke Free at Multifamily Properties

January 15, 2015

A. J. Johnson

I have worked with a number of clients in assisting them to transition from smoking to non-smoking at their multifamily properties, and in all cases, the change has been positive – for both the owner and the residents. However, I…

HUD Proposed Regulation Regarding MOR Reviews and Vacancy Payments, January 14, 2015

January 14, 2015

A. J. Johnson

HUD issued a proposed rule on January 14, 2015 titled “Streamlining Management & Occupancy Reviews for Section 8 Housing Assistance Programs and Amending Vacancy Payments for Section 8 and Section 162 Housing Assistance Programs.” This proposed regulation would amend existing…

HUD Proposed Rule on Multifamily Program Changes – January 6, 2015

January 9, 2015

A. J. Johnson

HUD published a Proposed rule on 1/6/15, with comments due by March 9, 2015. The proposed rule makes some significant changes to operating procedures for many of HUD’s multifamily housing programs, including Section 8, Public Housing, and the Housing Choice…

Marijuana in Federally Assisted Projects – December 29, 2014 HUD Memo

January 7, 2015

A. J. Johnson

On December 29, 2014, HUD sent a memorandum to all HUD offices regarding the use of Marijuana in multifamily assisted properties. The purpose of the memo was to clarify HUD’s position regarding renting to applicants who use marijuana and the…

Emergency Call Systems – HUD Guidance, October 31, 2014

December 29, 2014

A. J. Johnson

Many owners and managers of HUD assisted properties have reported inconsistent guidance from HUD with regard to the type of emergency call systems required for elderly multifamily projects. It has been reported that in some cases, HUD staff have instructed…

Importance of Regular Review of Company Handbooks & Policies

December 27, 2014

A. J. Johnson

Many property management companies create operations and compliance handbooks and policies to assist staff in understanding the company’s operational procedures. Once completed, the handbooks and policies are rarely (if ever) reviewed and updated. A periodic audit of a company’s employment…

Medical Marijuana as a Reasonable Accommodation

December 15, 2014

A. J. Johnson

Forest City Residential Management v. Beasley, December 2014. In one of the first major cases relating to whether the use of medically prescribed marijuana must be permitted as a reasonable accommodation, a Michigan district court has ruled that such…

Waiting List Administration; HUD Notice H 2014-16

December 13, 2014

A. J. Johnson

HUD issued Notice H 2014-16 on November 28, 2014 to provide guidance on the administration of waiting lists for HUD multifamily housing properties. The Notice provides no new requirements, but does provide additional options for waiting list administration. Owners…

2014 Year End Legislative Efforts

December 13, 2014

A. J. Johnson

As always, the end of the year brings intense legislative activity in Washington. Recent actions affecting housing include the following: House Tax Extender Package The House passed the Tax Increase Prevention Act of 2014 on December 3, which will…

New Staff Member for A. J. Johnson Consulting

December 12, 2014

A. J. Johnson

It is with great pleasure that I announce the addition of a new full time staff member to A. J. Johnson Consulting Services, Inc. Effective February 1, 2015, Linda Moss will be joining us as a Compliance Analyst. We…

Obtaining Approval for Security Officers at LIHTC Projects

December 7, 2014

A. J. Johnson

If a multifamily project with Low-Income Housing Tax Credits (LIHTC) is experiencing issues with crime or security or is located in a high crime area, owners may want to house a security or police officer in one of the low-income…

Disaster Relief Rules – IRS Revenue Notice 2014-49

November 24, 2014

A. J. Johnson

Disaster Relief Rules Revenue Procedure 2014-49 This IRS Revenue Procedure provides temporary relief from certain requirements of §42 of the Internal Revenue Code (the LIHTC Program) for Agencies and owners if certain areas have been impacted by a major…

“Indepent Living” Requirement Discriminatory

November 21, 2014

A. J. Johnson

As if to put an exclamation point on its’ requirement that the ability to live independently not be a condition of apartment living, HUD has reached a conciliation agreement with Huntington Management, operators of five “independent living” properties known as…

HUD Stiffens Tenant Appeal Process Regarding Tenant Organizations

November 13, 2014

A. J. Johnson

On September 14, 2014, HUD issued Notice H 2014-12 (Implementation of Tenant Participation Requirements in Accordance with 24 CFR Part 245). This Notice outlines available sanctions and monetary penalties as enforcement mechanisms when owners and managers violate HUD requirements relative…

Employee and Security Units – IRS Audit Guide (October 2014)

November 7, 2014

A. J. Johnson

The recently released final Section 42 Audit Guide provides some interesting guidance relative to the treatment of employee and security units in a LIHTC project. The Guide confirms that the cost of such a unit is includable in eligible basis,…

Imputed Rate for Assets Change – Effective February 1, 2015

November 7, 2014

A. J. Johnson

HUD issued Notice H 2014-15 on October 31, 2014 changing the imputed rate for assets from 2% to .06%. Beginning on February 1, 2015, HUD will annually publish the passbook savings rate (i.e., imputed rate) to be used for…

Citi Bank Loan Program

October 27, 2014

A. J. Johnson

Developers looking to put together LIHTC deals in California, New York, Illinois, Massachusetts, Delaware, Washington DC, and Florida have a new financing option available to them. Citi Bank has released guidance for its new affordable rental-housing program – The…

Posts by A. J. Johnson

HUD Notice Grants Authority to Transfer Rental Assistance, Debt, Use Restrictions Between Projects

HUD to Publish Proposed VAWA Regulation

Understanding Military Income and Allowances

Employee Unit Rent

Davis-Bacon Requirements for Project Based Vouchers

2015 Income Limits

Update of Housing Trust Fund – February 18, 2015

HUD Publishes 2015 Annual Adjustment Factors for Section 8 Rents

HUD Publishes Interim Rule on Administration of the Housing Trust Fund

Poverty Guidelines Published by HHS – Income Limits to Follow

E-Book on LIHTC Compliance Now Available

HUD Memo Regarding Occupancy Protections for Residents in LIHTC Projects

Documents to Retain for LIHTC Projects

Five Reasons to Go Smoke Free at Multifamily Properties

HUD Proposed Regulation Regarding MOR Reviews and Vacancy Payments, January 14, 2015

HUD Proposed Rule on Multifamily Program Changes – January 6, 2015

Marijuana in Federally Assisted Projects – December 29, 2014 HUD Memo

Emergency Call Systems – HUD Guidance, October 31, 2014

Importance of Regular Review of Company Handbooks & Policies

Medical Marijuana as a Reasonable Accommodation

Waiting List Administration; HUD Notice H 2014-16

2014 Year End Legislative Efforts

New Staff Member for A. J. Johnson Consulting

Obtaining Approval for Security Officers at LIHTC Projects

Disaster Relief Rules – IRS Revenue Notice 2014-49

“Indepent Living” Requirement Discriminatory

HUD Stiffens Tenant Appeal Process Regarding Tenant Organizations

Employee and Security Units – IRS Audit Guide (October 2014)

Imputed Rate for Assets Change – Effective February 1, 2015

Citi Bank Loan Program

Online Training

Guidance

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