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Stay informed with the latest news and updates regarding the affordable housing industry.

2014 Year End Legislative Efforts

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 ...

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New Staff Member for A. J. Johnson Consulting

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 Complia...

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Obtaining Approval for Security Officers at LIHTC Projects

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 off...

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Disaster Relief Rules - IRS Revenue Notice 2014-49

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 Ag...

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"Indepent Living" Requirement Discriminatory

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 Manageme...

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HUD Stiffens Tenant Appeal Process Regarding Tenant Organizations

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 penal...

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

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 s...

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Imputed Rate for Assets Change - Effective February 1, 2015

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.,...

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