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federalUnited StatesLow-Income Housing Tax Creditreporting
The owner must certify annually to the allocating agency
lihtc.reporting.owner_annual_certification · v1.0.0
The owner must certify at least annually to the allocating agency, for the preceding twelve-month period, on the matters enumerated in the compliance monitoring regulation, including the minimum set-aside, the applicable fraction, unit availability to the general public, rent limits, certifications and supporting documentation, and any change in eligible basis.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- Owner annual certification to the allocating agency(one_per_year)
Citations
All sources verified within 1 day- Compliance monitoring and certification requirements(c)(1)