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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…

Venmo – Understanding the Payment App

October 28, 2020

In the process of reviewing thousands of tenant files annually, we are seeing rapid growth in Venmo and PayPal transactions on bank accounts. We often receive questions from property managers regarding how to handle these transactions, with the primary question…

HUD Updates COVID-19 Guidance

October 25, 2020

On October 14, HUD issued updated guidance on COVID-19 as it relates to HUD-assisted properties. Following is some of the new guidance issued by HUD. On-Site COVID Testing HUD will permit the temporary use of property common areas, parking lots,…

Recent Court Case Shows Importance of Apartment Accessibility

October 24, 2020

In Ability Center v. Moline Builders, Ohio, August 2020, a court granted partial judgment to fair housing advocates in a lawsuit against multiple entities and individuals based on the design and construction of a senior housing development in Ohio. At…

Social Security COLA – 2021

October 13, 2020

The federal government announced on October 13, 2020, that the Social Security Cost of Live Adjustment (COLA) for 2021 will be 1.3%. This increase will provide an additional $20 per month for the average retiree. This is slightly less than…

Helping Older Adults Age Safely in Place

September 27, 2020

With the aging of the U.S. population, the number of older adults living if affordable housing is growing and the average age of residents is increasing. Assisting residents to age in place safely is good for both property owners and…

Justice Department Settles Accessibility Case with Major Developer

September 20, 2020

The Department of Justice (DOJ) and the U.S. Attorney for the Southern District of Ohio announced on July 28, 2020, that the owners, developers, and builders of 82 multi-family housing complexes have agreed to make extensive modifications to their properties…

CDC Issues Emergency Order Halting Residential Evictions

September 6, 2020

On September 4, 2020, the Centers for Disease Control and Prevention (CDC) published an Agency Order for a Temporary Halt in Residential Evictions to Prevent the Further Spread of COVID-19. This order is issued under Section 361 of the Public…

Mandated Mask Wearing in Apartments Must be in the Form of a Written Policy

August 29, 2020

More and more apartment owners and managers are considering mandating the wearing of masks for residents, guests, and others in common areas of apartment communities. While such a policy makes good sense from a public health perspective, it cannot be…

HUD Updates COVID-19 Guidance

August 24, 2020

The Department of Housing & Urban Development (HUD) recently updated its “Frequently Asked Questions (FAQs) for subsidized multifamily housing programs to encourage owners to take certain longer-term actions and to address specific issues such as mask-wearing and accounting for enhanced…

Despite Recent HUD Guidance, States Must Still Update Qualified Allocation Plans to Reflect IRS Monitoring Regulation

August 2, 2020

In February 2019, the IRS published a final regulation on how State Housing Finance Agencies (HFAs) must monitor for compliance with the requirements of the Low-Income Housing Tax Credit Program (LIHTC). On July 1, 2020, the Service released a proposed…

Rapid Action Needed for Owners Needing HUD COVID-19 Supplemental Payments

July 29, 2020

On July 23, 2020, HUD published Housing Notice H-2020-08, “Availability of Funds for COVID-19 Supplemental Payments (CSPs) for Properties Receiving Project-Based Rental Assistance Under the Section 8, Section 202, or Section 811 Programs.” HUD is making available CARES Act funds…

IRS Provides Clarification on COVID-19 Issues

July 24, 2020

The IRS recently issued guidance relating to COVID-19 relief for LIHTC projects (July 1). The National Council of State Housing Agencies (NCSHA) requested clarification from the IRS on two of the provisions in the IRS Notice (Notice 2020-53): (1) suspension…

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