A. J. Johnson

Medical Expense Deduction – Still Confusing for Affordable Housing Managers

November 26, 2022

There are five possible deductions that owners of federally subsidized properties (e.g., Section 8 and Rural Development (RD) Rental Assistance) may subtract from annual income based on allowable family expenses and family characteristics. The remaining income, after these deductions are…

A. J. Johnson to Offer Last Fair Housing Training of 2022

November 14, 2022

A. J. Johnson

A. J. Johnson will be conducting a webinar on December 28, 2022, on Compliance with Federal & State Fair Housing Requirements. This is A.J.’s last Fair Housing training of 2022 and is a must for individuals required to take fair…

Average Income Final Regulation – Unit Designation Requirements

November 11, 2022

A. J. Johnson

This is the third in my series of articles on the new Average Income Regulation. In this article, I will review the requirements relating to the designation of units. Designation of Imputed Income Limitations and Identification of Units The final…

A. J. Johnson Partners with Mid-Atlantic AHMA for December Training on Affordable Housing

November 8, 2022

A. J. Johnson

During the month of December 2022, A. J. Johnson will be partnering with the MidAtlantic Affordable Housing Management Association for two in-person training sessions intended for real estate professionals, particularly those in the affordable multifamily housing field. Following the in-person…

Average Income Final Regulation – The Available Unit Rule

November 4, 2022

A. J. Johnson

A short time ago I posted an article providing an overview of the new IRS final regulation on the Average Income Set-Aside. I promised to post a series of articles detailing some of the more complex elements of the final…

DC Voucher Discrimination Results in Record Penalty

October 30, 2022

A. J. Johnson

The District of Columbia entered into a consent agreement on October 15, 2022, requiring three real estate firms (Daro Realty, LLC, Daro Management Services, and Infinity Real Estate, LLC) and firm executives to pay a record $10 million in penalties…

Average Income Final Regulation – Qualified Groups of Units and the Applicable Fraction

October 29, 2022

A. J. Johnson

A short time ago I posted an article providing an overview of the new IRS final regulation on the Average Income Set-Aside. I promised to post a series of articles detailing some of the more complex elements of the final…

Court Rules Low-Income Residents Are Not a Protected Group

October 23, 2022

A. J. Johnson

In Moody et al v. The Related Companies, LP (decided in August 2022), affordable housing tenants in an upscale New York City development filed a disparate impact claim under the Fair Housing Act (FHA). While most of the persons filing…

Court Rules That Acceptance of Voucher May be Reasonable Accommodation

October 22, 2022

A. J. Johnson

In Arnold v. Elmington Property Management, LLC, the U.S. District Court for the Northern District of Alabama ruled that a landlord should grant as a reasonable accommodation its acceptance of Section 8 Housing Choice Vouchers submitted by a tenant as…

IRS Provides Unexpected Extension of COVID Relief

October 15, 2022

A. J. Johnson

The IRS has published Notice 2022-52, providing unexpected extensions to HFAs and LIHTC properties due to the COVID pandemic. The relief has been granted due to unavoidable labor and supply-chain disruptions delaying the construction, rehabilitation, and restoration of properties throughout…

Significant Improvements in Final Average Income Regulation

October 14, 2022

A. J. Johnson

The IRS released final and temporary regulations on the Low-Income Housing Tax Credit Average Income Test Regulations on October 7, 2022. The regulation is now in effect. In general, these substantive final regulations provide significant flexibility with respect to satisfying…

Social Security COLA – 2023

October 13, 2022

A. J. Johnson

The federal government announced on October 13, 2022, that the Social Security Cost of Live Adjustment (COLA) for 2023 will be 8.7%, which is the largest increase since 1981. This increase will provide an additional $146 per month for the…

Social Security COLA is Expected to be Announced on October 12 or 13.

October 11, 2022

A. J. Johnson

The annual Cost of Living Adjustment (COLA) for Social Security should be announced no later than October 13 and based on the inflation rate to date, may be as high as 8.7%. It’s likely to be the biggest since 1981,…

A. J. Johnson Joins Mid-Atlantic AHMA for Fall Conference on Affordable Housing

October 11, 2022

A. J. Johnson

A. J. Johnson will be participating in the Mid-Atlantic Affordable Housing Management Association Fall Conference on Affordable Housing in November 2022. The Conference will be held from November 15-17, 2022 at the Doubletree Hotel/Midlothian-Richmond in Richmond, VA. The conference will…

IRS Issues Final Average Income Regulation

October 8, 2022

A. J. Johnson

On October 7, 2022, the IRS published final and temporary regulations on the average income set aside for the LIHTC program. A quick review of the regulation indicates that the “cliff test” has been eliminated and owners will have more…

A. J. Johnson Partners with CHFA on Live Webinar – What Happens After an 8823 is Issued?

October 3, 2022

A. J. Johnson

A.J. Johnson will be presenting 8823s – What Happens After They Are Sent to the IRS on October 20, 2022, at 11:00 AM (EST). This class will be offered through Colorado Housing and Finance Authority’s chfareach educational programming for affordable housing property…

A. J. Johnson Partners with Enterprise to Provide LIHTC Training and HCCP Exam

October 1, 2022

A. J. Johnson

On November 1, 2, and 3, A. J. Johnson will be partnering with Enterprise Community Partners for in-person training intended for real estate professionals, particularly those in the affordable multifamily housing field. Following the in-person training sessions, AJ will be…

Meta (formerly Facebook) Settles Fair Housing Complaint with DOJ

September 25, 2022

A. J. Johnson

The Department of Justice (DOJ) has entered into a Settlement Agreement resolving allegations that Meta Platforms, Inc., formerly known as Facebook, Inc., has engaged in discriminatory advertising in violation of the Fair Housing Act (FHA). The proposed agreement resolves a…

HUD Finalizes New MOR Scheduling Protocol

September 24, 2022

A. J. Johnson

Section 8 properties are subject to audits and inspections known as Management & Occupancy Reviews (MORs). HUD has recently introduced a new risk-based management and occupancy review schedule. The new schedule is designed to streamline and reduce the number of…

A. J. Johnson to Host Live Webinar on Interviewing Skills for Affordable Housing Managers

September 19, 2022

A. J. Johnson

A. J. Johnson will be conducting a webinar on September 29, 2022, on Interviewing Skills for Affordable Housing Managers. The Webinar will be held from 1:00 PM to 4:00 PM Eastern time. One of the most important skills any affordable…

IRS Final Regulation on Average Income Set-Aside Nearing Release

September 18, 2022

A. J. Johnson

The IRS has sent final regulations relating to the Average Income (AI) test to the U.S. Office of Management & Budget for review. The final regulations were received by OMB on September 12, 2022. This is the final step before…

Court Rules Against Landlord and Will Not Dismiss LEP Case

September 17, 2022

A. J. Johnson

A fair housing non-profit organization is suing two DeWitt, New York apartment complexes, alleging that they discriminate against foreign-born residents by refusing to rent to anyone who does not have someone who speaks English fluently living with them. CNY Fair…

A. J. Johnson Partners with Mid-Atlantic AHMA for October Training on Affordable Housing

September 17, 2022

A. J. Johnson

During the month of October 2022, A. J. Johnson will be partnering with the MidAtlantic Affordable Housing Management Association for two live webinar training sessions intended for real estate professionals, particularly those in the affordable multifamily housing field. The following…

HUD Allows for Increase in Distribution of Surplus Cash for Insured Properties

September 10, 2022

A. J. Johnson

The Department of Housing & Urban Development (HUD) issued Mortgagee Letter 2022-16 on September 7, 2022, allowing for an increase in the frequency of the distribution of surplus cash for Non-Assisted HUD Insured properties. Surplus Cash Distributions from insured multifamily…

A. J. Johnson to Offer Live Webinar on Interviewing Skills for Affordable Housing Managers

August 29, 2022

A. J. Johnson

A. J. Johnson will be conducting a webinar on September 29, 2022, on Interviewing Skills for Affordable Housing Managers. The Webinar will be held from 1:00 PM to 4:00 PM Eastern time. One of the most important skills any affordable…

HOME Funds Trigger Section 504 Compliance

August 27, 2022

A. J. Johnson

One of the most common questions I get from clients with HOME funding for their project is whether Section 504 requirements apply when HOME funding is present. THE ANSWER IS ALMOST ALWAYS – YES! What is Section 504? Section 504…

HUD Charges Landlord with Discrimination Against Transgendered Resident

August 21, 2022

A. J. Johnson

In one of the clearest signals yet that HUD considers the Fair Housing provision against discrimination based on sex to include sexual orientation and gender identity, the Department has filed a charge of Discrimination against an RV resort in central…

Reminder – HUD to Enforce Carbon Monoxide Protections in HUD-Assisted Projects

August 20, 2022

A. J. Johnson

In February of this year, I posted an article on the HUD Notice H-2022-10, which clarified federal requirements for carbon monoxide (CO) alarms and detectors. CO is a byproduct of fuel-fired combustion appliances such as furnaces and water heaters. If…

State & Local Fiscal Recovery Funds – A Source of Gap Funding for LIHTC Properties

August 13, 2022

A. J. Johnson

The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program, a part of the American Rescue Plan, delivers $350 billion to state, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 pandemic.…

A. J. Johnson Partners with Mid-Atlantic AHMA for September Training on Affordable Housing

August 11, 2022

A. J. Johnson

During the month of September 2022, A. J. Johnson will be partnering with the MidAtlantic Affordable Housing Management Association for three live webinar training sessions intended for real estate professionals, particularly those in the affordable multifamily housing field. The following…

Posts by A. J. Johnson

Medical Expense Deduction – Still Confusing for Affordable Housing Managers

A. J. Johnson to Offer Last Fair Housing Training of 2022

Average Income Final Regulation – Unit Designation Requirements

A. J. Johnson Partners with Mid-Atlantic AHMA for December Training on Affordable Housing

Average Income Final Regulation – The Available Unit Rule

DC Voucher Discrimination Results in Record Penalty

Average Income Final Regulation – Qualified Groups of Units and the Applicable Fraction

Court Rules Low-Income Residents Are Not a Protected Group

Court Rules That Acceptance of Voucher May be Reasonable Accommodation

IRS Provides Unexpected Extension of COVID Relief

Significant Improvements in Final Average Income Regulation

Social Security COLA – 2023

Social Security COLA is Expected to be Announced on October 12 or 13.

A. J. Johnson Joins Mid-Atlantic AHMA for Fall Conference on Affordable Housing

IRS Issues Final Average Income Regulation

A. J. Johnson Partners with CHFA on Live Webinar – What Happens After an 8823 is Issued?

A. J. Johnson Partners with Enterprise to Provide LIHTC Training and HCCP Exam

Meta (formerly Facebook) Settles Fair Housing Complaint with DOJ

HUD Finalizes New MOR Scheduling Protocol

A. J. Johnson to Host Live Webinar on Interviewing Skills for Affordable Housing Managers

IRS Final Regulation on Average Income Set-Aside Nearing Release

Court Rules Against Landlord and Will Not Dismiss LEP Case

A. J. Johnson Partners with Mid-Atlantic AHMA for October Training on Affordable Housing

HUD Allows for Increase in Distribution of Surplus Cash for Insured Properties

A. J. Johnson to Offer Live Webinar on Interviewing Skills for Affordable Housing Managers

HOME Funds Trigger Section 504 Compliance

HUD Charges Landlord with Discrimination Against Transgendered Resident

Reminder – HUD to Enforce Carbon Monoxide Protections in HUD-Assisted Projects

State & Local Fiscal Recovery Funds – A Source of Gap Funding for LIHTC Properties

A. J. Johnson Partners with Mid-Atlantic AHMA for September Training on Affordable Housing

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