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HUD Stepping Up Efforts to Eliminate Housing Barriers Due to Criminal History

April 23, 2022

On April 12, 2022, HUD Secretary Marcia L. Fudge sent a memo to HUD staff under the subject heading, “Eliminating Barriers That May Unnecessarily Prevent Individuals with Criminal Histories from Participating in HUD Programs.” The memo stresses that individuals with…

Apartments & Pets – To Allow or Not

April 9, 2022

Owners of multifamily housing often struggle with whether or not to permit pets at their properties. Until recently, in some areas, it was nearly impossible to find apartment communities that permit pets. While that has begun to change, there are…

A Reminder to Owners of HUD Multifamily Properties Regarding Rising Utility Costs

March 12, 2022

Rapidly rising utility costs, especially for heat, are impacting residents of multifamily properties that are assisted under HUD programs. The U. S. Department of Energy is forecasting a three-year high in 2022 for average residential utility costs across the country.…

HUD Confirms That Child Tax Credit and Earned Income Tax Credit Are Not Income

March 5, 2022

New resources and information about the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC) on now available on the HUD Exchange (www.hudexchange.info). The 2021 American Rescue Plan (ARP) temporarily increased the CTC from $2,000 per child to $3,000…

HUD Updates FAQ on Multifamily Housing Utility Allowance Requirements

February 27, 2022

The Department of Housing & Urban Development (HUD) has recently updated the Frequently Asked Questions Methodology for Completing a Multifamily Housing Utility Analysis. The original Notice on the UA requirement was Notice H 2015-04, which was published on June 22,…

Non-Retirement Investment Accounts – How to Treat for Affordable Housing Purposes

February 13, 2022

Most operators of affordable multifamily rental housing know that when regular payments are made from retirement accounts, those payments count as income, and any amounts remaining in the account are not counted as assets. But what about non-retirement investment accounts?…

IRS Issues Revenue Ruling on 4 Percent Tax Credit Floor

December 4, 2021

The IRS has issued Revenue Ruling 2021-20, providing clarity on when taxpayers may claim the fixed four percent credit for properties with tax-exempt bonds. The IRS addressed three separate issues relative to the 4% credit: Does the minimum 4% applicable…

Court Decision Affirms “Necessity Standard” for Reasonable Accommodations

November 27, 2021

In Carter v. Murray, 2021, WL 4192055, CIVIL ACTION NO 21-3289 (E.D. PA, September 14, 2021), the U.S. District Court for the Eastern District of Pennsylvania ruled that a tenant was not entitled to a reasonable accommodation of permanent relocation…

A 2023 Reduction in Income Limits is Possible

November 7, 2021

The Census Bureau has announced that it will not release a one-year American Community Survey (ACS) for 2020. Without this survey, the Department of Housing & Urban Development (HUD) will almost certainly be restricted to the use of the five-year…

Claiming Low-Income Housing Tax Credit on Temporary Transfer Unit

November 6, 2021

A question that clients often ask regarding moving tenants around on acquisition rehab projects is “Can we claim the credit on both units, even though the resident will only be in the temporary unit until the rehab is done on…

HUD Determines That Owner’s COVID-19 Visitor Policy Violated the Fair Housing Act

October 30, 2021

HUD recently signed a Conciliation Agreement/Voluntary Compliance Agreement with owners of a HUD-subsidized community in Fairhope, Alabama. The agreement resolves allegations and a HUD investigation into whether the owner’s policy prohibiting visitors under the age of 12 due to COVID-19…

Resolving the Rights of Two Disabled Residents with Conflicting Needs

August 14, 2021

A recent case before the Iowa Supreme Court provides a glimpse into the difficulties involved in weighing the rights of two disabled residents when granting an accommodation to either would have a negative impact on the other resident. Facts of…

CDC Extends Eviction Moratorium

August 7, 2021

The Centers for Disease Control and Prevention (“CDC”) issued an order on Tuesday, August 3, 2021, that – after a short interruption – seeks to extend its prior eviction moratoriums, originally imposed in September 2020. The newest moratorium will expire…

The Sovereign Citizens Movement and Affordable Housing

July 23, 2021

A number of our clients have contacted us recently to ask how to handle the applications of individuals who claim to be “sovereign citizens,” and state that the government has no right to verify their eligibility for affordable housing, such…

Exclusion of Military Basic Allowance for Housing for LIHTC Properties

July 17, 2021

While the exclusion of the military Basic Allowance for Housing (BAH) for Low-Income Housing Tax Credit (LIHTC) properties in certain areas of the United States has been around for 13 years, there is still some confusion as to which properties…

Child Tax Credit Excluded Income for Housing Purposes

July 15, 2021

The American Rescue Plan of 2021 (ARP) provides a monthly payment from the enhanced child tax credit and these payments are landing in family bank accounts during the week of July 12, with the first payments arriving on July 15.…

HUD Extends Effective Period for 2019 and 2020 QCTs, DDAs that Were Not on Subsequent Lists

July 3, 2021

On July 2, 2021, HUD published a notice in the Federal Register extending the period by 180 days for which certain 2019 and 2020 qualified census tracts (QCTs) and difficult development areas (DDAs) are effective for purposes of the low-income…

HUD Enters Into Conciliation Agreement Relating to Language Access Services

May 23, 2021

The Department of Housing & Urban Development (HUD) recently entered into a Conciliation/Voluntary Compliance Agreement with an owner and management company in Sacramento, CA resolving allegations that they violated the Fair Housing Act (FHA) and Title VI of the Civil…

COVID-19 IRS Extension for Qualifying Units (Notices 2021-12 and 2021-17)- Industry Positions on Year Two Credits

May 22, 2021

In January 2021, the IRS released Notice 2021-12, extending various COVID-19 relief provisions for the Low-Income Housing Tax Credit (LIHTC) and Tax-Exempt Bond programs. The service also added relief with regard to deadlines for satisfying occupancy obligations. Section IV.E of…

HUD Publishes Income Limits for Multiple Programs

May 7, 2021

On May 3, 2021, HUD published 2021 income limits for the Community Development Block Grant (CDBG) Program, Emergency Solutions Grants (ESG) Program, HOME, HOPWA, Housing Trust Fund (HTF), and the Neighborhood Stabilization Program (NSP). HUD also published the 2021 rent…

HUD Confirms Income Exclusions

April 29, 2021

Unemployment Benefits & Child Tax Credit The 2021 Consolidated Appropriations Act (2021 Appropriations) and the American Rescue Plan of 2021 (ARP) amended three provisions to strengthen and extend unemployment benefits in the CARES Act and the ARP provides a monthly…

CDC Updates FAQS on Eviction Moratorium

April 24, 2021

On April 14, 2021, the Centers for Disease Control and Prevention (CDC) updated the Frequently Asked Questions (FAQS) regarding the CDC order to temporarily halt residential evictions to assist in preventing the spread of COVID-19. The FAQs are non-binding and…

CDC Extends Residential Eviction Order

February 7, 2021

On January 29, 2021, the Centers for Disease Control and Prevention (CDC) issued an order extending the eviction moratorium to March 31, 2021. The order continues to ban evictions for certain renters under Section 361 of the Public Health Service…

IRS Extends COVID-19 Relief

January 16, 2021

In response to the COVID-19 pandemic, the IRS issued Notice 2020-53 in July 2020. This Notice provided temporary relief from certain requirements under §42 of the Internal Revenue Code and §§142(d) and 147(d) of the Code for properties with tax-exempt…

Fixed Four Percent Credit – When Does it Apply?

January 3, 2021

The COVID-19 relief legislation that was recently signed into law included a provision fixing the four percent LIHTC at an actual four percent rate. This floor applies both to properties with tax-exempt bonds and acquisition credits. However, there are transition…

HUD Takes Hard Line on Local “Nuisance” Policies that Target Affordable Housing

December 27, 2020

A recent compliance agreement entered into between the Department of Housing & Urban Development (HUD) and a California city demonstrates the aggressive approach HUD will take against localities that develop policies that penalize residents for excessive 911 calls or properties…

Minimum Wage to Increase in Many Areas in 2021

December 21, 2020

In 2021, 19 states will have new minimum wage rates. Affordable housing managers responsible for determining the income of applicants and residents need to be aware of state and local minimum wage laws in order to ensure the most accurate…

Hoarding – A Challenge for Housing Managers

December 13, 2020

In 2013, the American Psychiatric Association (APA) declared hoarding to be a clinical disability, automatically putting the issue of hoarding front and center with housing operators. The Fair Housing Act (FHA) bans discrimination against individuals with disabilities. The FHA defines…

CORRECTION – IRS Notice of Proposed Rulemaking on Average Income Test

November 2, 2020

Thank God my clients read better than I type. One of my more astute readers noticed a pretty significant typo in the example in #1 below. I have corrected the error – I hope it did not create too much…

Website Accessibility Bill Introduced in Congress

October 31, 2020

On October 1, 2020, Congressmen Lou Correa (D-CA) and Ted Budd (R-NC) introduced the bipartisan Online Accessibility Act (H.R. 8478) which would create guidance to help businesses ensure their website complies with the ADA. The purpose of the bill is…

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