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federalUnited StatesLow-Income Housing Tax Creditunit_vacancy
A vacated low-income unit continues to count only if reasonable attempts to rent it are made
lihtc.vacancy.vacant_unit_rule · v1.0.0
A low-income unit that becomes vacant continues to be treated as a low-income unit provided reasonable attempts are made to rent it or the next available unit of comparable or smaller size to a qualifying household, and no units of comparable or smaller size in the building are rented to non-qualifying households.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- Waiting list records(at_least_one)
- Rent roll(at_least_one)
Citations
All sources verified within 1 day- Compliance monitoring and certification requirements(c)(1)(ix)
- Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building DispositionChapter XIII, Category 11j - Violation(s) of the Vacant Unit Rule under Reg. 1.42-5(c)(1)(ix), section A. Definition and A.1. Reasonable Attempts