Employee Unit Rent
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
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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…
Update of Housing Trust Fund – February 18, 2015
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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
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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…
E-Book on LIHTC Compliance Now Available
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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:…
Documents to Retain for LIHTC Projects
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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…
Marijuana in Federally Assisted Projects – December 29, 2014 HUD Memo
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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
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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
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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
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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
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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…
Obtaining Approval for Security Officers at LIHTC Projects
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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
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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
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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
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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)
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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
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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
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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…
Tenant Selection Plan – Comprehensive Overview of HUD Requirements (October 2014)
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Tenant Selection Plan – Comprehensive Overview of HUD Requirements (October 2014) Following are the basic required elements of HUD required Tenant Selection Plans. Managers and owners of properties requiring such plans should be aware of the following requirements: Income Limits…
HUD Makes Fair Housing Awards in 42 States and DC – October 15, 2014
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The Department of Housing and Urban Development announced today (October 15, 2014) that it has awarded $38.3 million to more than 100 fair housing organizations in 43 states and the District of Columbia to address housing discrimination. The competitive grants…
Changes in Administration of State Supplementary Payments (SSP)
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Almost all states have a Supplementary Payments (SSP) Program, which supplements the Federal Supplemental Security benefit (SSI), which is administered by the Social Security Administration (SSA). In the past, many states had their program administered by the SSA, making it…
HUD Issues Notice Regarding LGBT Protections
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On August 20, 2014, HUD published Notice PIH 2014-20 (HA), which provides details on the final rule published by HUD on February 3, 2012 guaranteeing equal access to housing in HUD programs regardless of Sexual Orientation or Gender Identity. This…
HUD REAC Rules Updated (August 12, 2014)
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HUD released HUD Compilation Bulletin on August 12, 2014, providing updated guidance to REAC inspectors regarding when certain areas of properties are not to be inspected for REAC purposes and changing the way certain inspection elements will be reviewed. These…
Violence Against Womens Act (VAWA) Recommendations Relative to the LIHTC Program
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United States Code Title 42, Chapter 136, Subchapter III, effective March 7, 2013, provides housing protections for victims of domestic violence, dating violence, sexual assault, and stalking. The following housing programs are required to comply with the VAWA: *Supportive…
Uniform Relocation Act Requirements
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Overview of the Uniform Relocation Act (URA) The Uniform Act, passed by Congress in 1970, is a federal law that establishes minimum standards for federally funded programs and projects that require the acquisition of real property or displace persons from…
HUD Update of Tenant Participation Requirements – June 13, 2014
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On June 13, 2014, HUD issued a memorandum amending Notice H 2012-21, Implementation of Tenant Participation Requirements. Section F of the Notice was amended, and clarifies what information must be included in written complaints from tenants. The Notice…
Insufficent Recertification Notices Void Landlord Right to Collect Contract Rent
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If owners and managers of HUD Project-Based Section 8 properties doubt the importance of ensuring that tenant notices contain the exact wording required by HUD, a recent court case out of New York [Lambert Houses Redevelopment Company v. Jobi, May…
Medical Marijuana and Multifamily Housing
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Medical Marijuana and Multifamily Housing An increasing number of states are legalizing the use of marijuana for medical purposes. Alaska, Arizona, California, Colorado, Connecticut, DC, Delaware, Hawaii, Illinois, Maine, Maryland, Massachusetts, Michigan, Minnesota, Montana, Nevada, New Hampshire, New Jersey,…
General Partner Removal – Rights of the Limited Partner
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The Delaware Supreme Court recently decided a case important to investors and developers of Low-Income Housing Tax Credit housing. The case (DV Realty Advisors LLC v. Policemen’s Annuity and Benefit Fund of Chicago, DEFAX Case No. D65838 {Del. 2013}), is…
Medical Marijuana Presents Management Challenges
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As of April 2014, 21 states and the District of Columbia have legalized medical marijuana, and two states – Washington and Colorado – have legalized recreational use of marijuana. This creates a number of issues for owners and managers of…
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The Professional Property Manager's Guide to the Low Income Housing Tax Credit
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The Professional Property Manager's Guide to the Violence Against Women Act
Designed to provide professionals in the affordable housing industry with an easy to understand reference manual for issues related to VAWA.
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Recent Posts
- Courts Provide Conflicting VAWA Decisions September 13, 2025
- A. J. Johnson Partners with Mid-Atlantic AHMA for Training on Affordable Housing – October 2025 September 7, 2025
- Federal Court Orders HUD to Release Withheld Fair Housing Funds September 6, 2025
- HUD Abandons Fair Housing Enforcement August 31, 2025
- HUD Releases 2026 Inflationary Adjustments August 16, 2025