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federalUnited StatesLow-Income Housing Tax Creditphysical_inspection
Buildings and units must be suitable for occupancy under the applicable inspection standard
lihtc.physical.inspection_standard · v1.0.0
Each building must be suitable for occupancy, determined under state or local health, safety and building codes, with the agency inspecting units under the applicable physical inspection standard on the monitoring cycle. Violations of the applicable standard are reportable to the IRS.
For a property that also carries HUD assistance, the HUD inspection regime governs the physical standard and the state agency generally accepts it.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- NSPIRE inspection report(at_least_one)
Citations
All sources verified within 1 day- Internal Revenue Code Section 42 - Low-income housing credit42(i)(3)(B)(ii)
- Compliance monitoring and certification requirements(d)
- NSPIRE Physical Condition Standards24 CFR 5.703(a), General