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Find the documents behind Rely’s affordable housing research. Search agency manuals, regulations and published schedules, then open the original source.
906 matching sources · 906 indexed · page 20 of 31
A source check records retrieval, not legal review. An older publication may still govern. Superseded documents are labeled and listed last.
24 CFR Part 1000
Publisher: HUD
United States · Published date not recorded · Last fetched 2026-09-06 · 6 linked current rules
Authority: 25 U.S.C. 4101 et seq.; 42 U.S.C. 3535(d). Source credit: 63 FR 12349, Mar. 12, 1998, unless otherwise noted. Six subparts: A General, B Affordable Housing Activities, C Indian Housing Plan, D Allocation Formula, E Federal Guarantees (title VI), F Recipient Monitoring, Oversight and Accountability. Most substantive provisions cited by this corpus carry a 77 FR 71522-71530 (Dec. 3, 2012) amendment credit -- the negotiated-rulemaking rewrite -- which is the operative text, not the 1998 original.
25 U.S.C. 4101 et seq.
Publisher: Office of the Law Revision Counsel, U.S. House of Representatives
United States · Published date not recorded · Last fetched 2026-09-06 · 3 linked current rules
The chapter as codified. Sections cited by this corpus and their Act-section equivalents: 4103 (sec. 4, definitions), 4111 (sec. 101), 4112 (sec. 102, Indian housing plans), 4131 (sec. 201, national objectives and eligible families), 4132 (sec. 202, eligible affordable housing activities), 4133 (sec. 203, program requirements), 4135 (sec. 205, low-income requirement and income targeting), 4137 (sec. 207, lease requirements and tenant selection), 4139 (sec. 209), 4161 (sec. 401, remedies for noncompliance), 4164 (sec. 404), 4165 (sec. 405, review and audit). Part 1000 cites the Act's own section numbers throughout, so a locator in the regulation does not translate directly to a U.S. Code section without this mapping.
Compliance Manual, updated June 2026
Publisher: North Carolina Housing Finance Agency
North Carolina · Published 2025-12-01 · Last fetched 2026-09-06 · 24 linked current rules
Freshest of the eight state manuals ingested. EDITION DATE CORRECTED 2026-08-27. This manual prints NO cover date, NO footer date and carries no PDF metadata date. Its only self-dating is a Document Revision History table with a single row, '12/2025 - Randa McCauley'. The corpus previously recorded 'June 2026' / 2026-06-01, which came from the URL directory segment /2026-06/ and from nothing on the document's face -- exactly the inference this corpus forbids, and the same inference the superseded-document trap exploits. Re-fetched 2026-08-27, 1,229,632 bytes, hash unchanged. The revision-history row is the best available evidence and is what is now recorded; that it dates the latest revision rather than the edition is itself unresolved.
HOTMA Guidance 7.0, December 2025
Publisher: NCHFA
North Carolina · Published 2025-12-01 · Last fetched 2026-09-06 · 8 linked current rules
Version 7 in a running series, which is itself the signal: NCHFA is iterating on HOTMA and version 8 should be expected.
2026 QAP Appendix F
Publisher: NCHFA
North Carolina · Published 2025-11-01 · Last fetched 2026-09-06 · 3 linked current rules
Still worded around UPCS and 24 CFR 5.703 while the June 2026 manual states NSPIRE. The two agency documents disagree; the manual should control.
2026 QAP Appendix G
Publisher: North Carolina Housing Finance Agency
North Carolina · Published 2025-11-01 · Last fetched 2026-09-06 · 8 linked current rules
The Rental Production Program is the vehicle through which NCHFA lends HOME funds: Appendix G states that RPP loan proceeds come from HOME, the National Housing Trust Fund, the North Carolina Housing Trust Fund and state-appropriated HOME Match funds, and that 'the source of proceeds for an RPP loan will be selected by the Agency in its sole discretion'. That is why NCHFA's HOME-relevant restrictions are keyed to RPP rather than to HOME, and why RPP restrictions that apply 'regardless of the funding source' reach every HOME-assisted NCHFA rental project.
North Dakota Housing Finance Agency, 2027 Allocation Plan, Low Income Housing Tax Credit Program, page footers 04/02/2026
Publisher: North Dakota Housing Finance Agency (NDHFA)
North Dakota · Published 2026-04-02 · Last fetched 2026-09-06 · 6 linked current rules
20 pages, 620,867 bytes, sha256 d4130edd567fc341e9e2ff972b27dc81cfbef61f76044a957c38fca03884579f. NDHFA's Project Financing page serves six Allocation Plan editions simultaneously (2022 through 2027), so the plan must be picked by year, not by search rank; 2027 is the newest. Cited for sec. 1.F (mandatory qualified-contract waiver and extended use of at least 15 years beyond the compliance period), sec. 1.G (monitoring through the end of the extended use period, manual incorporated by reference, participation bar while significantly out of compliance, the $50-per-project + $40-per-LIHTC-unit monitoring fee, the ~120-day pre-placed-in-service compliance meeting, and pre-8609 training for owner and on-site managers), and sec. 1.M (Replacement Reserve of $350/unit/yr senior or $400/unit/yr general occupancy inflated 3% annually through the extended use period, with prior-year account activity submitted with the annual compliance monitoring materials). Annual document: a 2028 plan should be expected around spring 2027.
North Dakota Housing Finance Agency, 'ASSET SELF-CERTIFICATION', bottom-right edition label 'Asset Self-Certification (2024)'
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published date not recorded · Last fetched 2026-09-06 · 1 linked current rules
1 page, 1,431,031 bytes, sha256 74e2304860a0636182d0b7c38af31093ec20fb1cc867d1ab3c11baeb2d3cd015. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent from NDHFA's compliance forms page (ndhousing.nd.gov/compliance-forms), where it is listed under the LIHTC self-certifications heading as 'Assets Under $50K'. THE DOCUMENT'S OWN FACE PRINTS A YEAR AND NO MONTH - the bottom-right edition label reads 'Asset Self-Certification (2024)' - so `published` is left null rather than inferred to 1 January. AND IT PRINTS NO DOLLAR FIGURE AT ALL: its subtitle is 'For households whose combined net assets do not exceed the applicable Imputed Income Limitation', the same formulation as Missouri's Exhibit D and Connecticut's TC-100H page 1. The '$50K' exists only in NDHFA's link label and in the file path, neither of which is the document's face; the operative figure is stated in the compliance manual's prose (sec. 2.06 and 2.07, '$50,000 (adjusted by inflation)') and that is what the rules cite. Substantively the form IS post-HOTMA where the agency's competing $5,000 form is not: it separates non-necessary personal property from real property, asks for the federal tax refund received in the last 12 months so it can be subtracted from the account it was deposited into, includes cryptocurrency and internet-based assets (Cash App, Venmo, PayPal, crowdfunding) as non-necessary personal property, and carries the two-year disposed-of-assets question.
North Dakota Housing Finance Agency, Community Housing and Grants Management Division, Compliance Memorandum 25-05, '2026 HUD Inflation Adjustment Values and COLA', October 27, 2025
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published 2025-10-27 · Last fetched 2026-09-06 · 2 linked current rules
1 page, 177,289 bytes, sha256 11470363c03deaedacf7d0a0cafcba26da08e28b49731fa7d4b5113bbac91b0e. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent from the Memos section of NDHFA's Compliance page, which lists the memoranda in date order and is how this was established as the current one; the next in the series would be 26-xx. THE DOCUMENT'S OWN FACE: the memo block prints 'Compliance Memorandum: 25-05' and 'Date: October 27, 2025', signed by Coreen Rittenbach, Compliance Coordinator. That printed date is used; the filename carries no date. This is NDHFA's own instrument for putting HOTMA's indexed values into effect for LIHTC: it states that HUD's 2026 Inflation Adjustment Values are 'effective January 1, 2026', that they 'adjust the Passbook Rate throughout provisions in Sections 102, 103 and 104' of HOTMA, and lists the eight programs they reach, LIHTC first. It also announces the Social Security COLA that the compliance manual sec. 2.07 requires owners to factor into anticipated income: '2.8% COLA is effective on 1/1/2026 for Social Security and 12/31/2025 for Supplemental Security Income (SSI)'. NOTE WHAT IT DOES NOT DO: it prints no dollar figure for the net-family-asset threshold and links out to HUD's table instead, so the indexed figure itself is not published by North Dakota anywhere the corpus can cite.
North Dakota Housing Finance Agency, 'INCOME VERIFICATION FROM PUBLIC HOUSING AUTHORITY (PHA) FOR HOUSEHOLDS RECEIVING SECTION 8 HOUSING CHOICE VOUCHERS', printed date stamp (09/24)
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published 2024-09-01 · Last fetched 2026-09-06 · 1 linked current rules
1 page, 1,300,327 bytes, sha256 f87dd9c3c218c0dc37c2c6aacda4a14620dcc783df3a5378a7e88556c3e53486. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent from NDHFA's compliance forms page, listed under third-party verifications as 'Income Verification from Public Housing Authority for Households Receiving Vouchers'. THE DOCUMENT'S OWN FACE: '(09/24)' printed beneath the title; that is the date used. This is the 'sample form for this purpose on the NDHFA website' that compliance manual sec. 2.07(B) refers to without naming. It asks the PHA for two things the manual's sentence also requires - 'The total annual gross income for the above-named household without any deductions or allowances, as verified by this PHA' and 'the total number of members in the above named household' with their names - and it closes the loop on the 50058 in a printed note the manual does not carry: 'As an alternative to filling out this form, the PHA may instead attach a copy of the form 50058 for the household.'
North Dakota Housing Finance Agency, Low Income Housing Tax Credit Program Compliance Manual, Community Housing and Grants Management Division, revised through April 9, 2026
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published 2026-04-09 · Last fetched 2026-09-06 · 30 linked current rules
76 pages, 2,462,751 bytes, sha256 ec1dacf3f18f22be34aae8d7ded0b8c4e8a04121266bae5745a16b6652b928de. THIS IS THE CURRENT EDITION AND IT IS NOT THE FIRST SEARCH HIT: web search prefers a Novoco mirror of a 2020 edition, and NDHFA's former domain ndhfa.org now 307-redirects to ndhousing.nd.gov. The agency's own Compliance page (ndhousing.nd.gov/compliance) lists exactly one LIHTC compliance manual and this is it. The URL is UNDATED and the file is revised in place - the edition was established from the document's own Summary of Changes (through 4/9/2026) and page footers (all '4/9/2026'), so the sha256 is the only durable edition marker and re-checks must re-hash. The 4/01/2024 revision is the load-bearing one: it added HOTMA applicability (sec. 1.05, certifications effective on or after 1/1/2024, with an explicit no-8823 grace for HOTMA-specific issues during calendar 2024 only), switched physical inspections to NSPIRE (3.04), updated the late/non-compliance fee schedule (3.01) and added the $25/day post-correction-period fee (3.06). The 2027 Allocation Plan sec. 1.G incorporates this manual by reference. No standalone utility-allowance policy exists - UA procedure is sec. 1.19 of this manual.
North Dakota Housing Finance Agency, 'SAFE HARBOR INCOME VERIFICATION FOR MEANS-TESTED FORMS OF FEDERAL PUBLIC ASSISTANCE', printed date stamp (06/24)
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published 2024-06-01 · Last fetched 2026-09-06 · 1 linked current rules
2 pages, 301,642 bytes, sha256 e71bf5cbb5efbe828ebabf80b917d26203dd2eb204df2c5d2ca6b6b50b540b6f. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent from NDHFA's compliance forms page, listed under third-party verifications as 'Safe Harbor Income for Means-Tested Forms of Federal Public Assistance'. THE DOCUMENT'S OWN FACE: '(06/24)' printed directly beneath the title; that is the date used. This is the instrument that operationalises compliance manual sec. 2.07(C), and it is expressly scoped to the credit: 'The household has applied to reside in a unit funded through the Low Income Housing Tax Credit Program.' It is completed in three parts - owner lists the household roster, the applicant is not asked to sign at all, and the program administrator certifies 'annual gross household income (before deductions)', the date of the income verification, and which program it came from. THE FORM AND THE MANUAL DISAGREE ON THE PROGRAM LIST. The manual names eight approved means-tested programs (TANF, Medicaid, SNAP, EITC, LIHTC itself, WIC, SSI, and any other HUD later announces in the Federal Register); the form prints six checkboxes with statutory citations and omits LIHTC and the open-ended HUD category. An owner working from the form cannot use another LIHTC determination as the safe harbour even though the manual permits it.
North Dakota Housing Finance Agency, 'STUDENT SELF-CERTIFICATION', page footer 'Student Self-Certification (2024)'
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published date not recorded · Last fetched 2026-09-06 · 1 linked current rules
2 pages, 1,447,953 bytes, sha256 08c56cc0b4ff3a6a52cceb48d2725183484cc719399ecce3b466c3b896a29e00. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent from NDHFA's compliance forms page, where it is listed under LIHTC self-certifications as 'Student Certification'. THE FACE PRINTS A YEAR AND NO MONTH - footer 'Student Self-Certification (2024) | Page 1' - so `published` is left null rather than inferred. Three things on its face that the compliance manual does not say in the same words: it calls itself an 'annual Student Self-Certification' and requires that 'All household members aged 18 or older must sign and date', where the manual says only that student status 'must be annually verified'; it defines part-time on the institution's terms rather than the agency's ('Part-time is defined as any amount of schooling that is not considered full-time by the applicable educational institution'); and it includes 'online' schools in the list of educational organizations. Its foster-care question is open-ended in the same way Kansas's is - 'at least one student who has ever been under the care and placement responsibility of the state agency' - so neither state applies a look-back window. Its test period is 'the current and/or upcoming calendar year', wider than IRC 151(c)(4)'s single calendar year.
North Dakota Housing Finance Agency, 'UNDER $5,000 ASSET CERTIFICATION', printed date stamp (10/25)
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published 2025-10-01 · Last fetched 2026-09-06 · 1 linked current rules
2 pages, 1,366,984 bytes, sha256 f6fdb03cab1ba08cd6701d42b19c921c1fd149d4b42b67b4a58fa0b5af839f43. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent from NDHFA's compliance forms page, where it is listed as 'Under $5000 Asset Certification'. THE DOCUMENT'S OWN FACE: the title line reads 'UNDER $5,000 ASSET CERTIFICATION' and the line immediately beneath it reads '(10/25)'. That printed stamp is the date used; the URL carries none. THE DATE IS THE POINT. NDHFA re-stamped this form in October 2025 - twenty-two months after its own HOTMA applicability date of 1 January 2024 (compliance manual sec. 1.05) - and the form is pre-HOTMA in substance throughout: it certifies against '24 CFR 813.102', a citation superseded by 24 CFR 5.603, and its asset table counts 'IRA Accounts', '401K Accounts', 'Keogh Accounts', 'Trust Funds' and 'Other Retirement/Pension Funds not named above' as assets, every one of which sec. 2.06 of the same agency's manual excludes from net family assets. Two live NDHFA asset self-certification forms with different thresholds and incompatible asset definitions sit on the same page on the same day, and only one of them is withdrawn anywhere: src.nd.ndhfa_lihtc_pbra_policy_2025 discontinues this one for units under a HAP contract, and says nothing about any other unit.
North Dakota Housing Finance Agency, 'Combining LIHTC with Project-Based Section 8 Properties', printed date stamp (05/25)
Publisher: North Dakota Housing Finance Agency (NDHFA), Community Housing and Grants Management Division
North Dakota · Published 2025-05-01 · Last fetched 2026-09-06 · 3 linked current rules
2 pages, 223,448 bytes, sha256 95d5d54318d2aacb5e667ce280c179bfb6b43ba8aa55bb0de9e04f4654f3d529. Fetched 2026-08-28 by plain curl with a desktop Chrome User-Agent. Listed on NDHFA's own Compliance page (ndhousing.nd.gov/compliance) under the LIHTC heading, which is how the current edition was established; the URL carries no date and the file is revised in place, so the sha256 is the durable edition marker. THE DOCUMENT'S OWN FACE: the only date printed anywhere is '(05/25)' at the top right of page 1, which is the month/year used; there is no cover, no footer date and no other self-dating. THIS IS A SEPARATE NDHFA INSTRUMENT THE COMPLIANCE MANUAL DOES NOT NAME, and it resolves the LIHTC/PBRA layering questions the manual leaves open: the more restrictive of the two programs governs on income limits and student rules; the Tenant Selection Plan must state that both apply and NDHFA supplies the sentence to use; an existing HUD-assisted tenant who fails LIHTC eligibility may not have their tenancy terminated and any move incentive may not be paid from Section 8 or FHA project funds; the HUD Model Lease is required and LIHTC lease addenda may not be used alongside it; EIV data cannot be used for LIHTC and the SSA award letter is named as the substitute; and, load-bearing for this corpus, two of NDHFA's own forms - the Annual Household Self-Certification and the Under $5,000 Asset Certification - 'are to be discontinued and removed from the tenant files for all units included in the HAP contract'.
Neb. Rev. Stat. § 20-318
Publisher: Nebraska Legislature
Nebraska · Published 2024-01-01 · Last fetched 2026-09-07 · 1 linked current rules
Nebraska adds military or veteran status.
Nevada Housing Division, Low Income Housing Tax Credit Compliance Manual (Revised 2023)
Publisher: Nevada Housing Division (NHD), Department of Business & Industry
Nevada · Published 2023-01-01 · Last fetched 2026-09-06 · 25 linked current rules
Posted as '2023 Compliance Manual' on NHD's Multi-Family Compliance Manuals & Exhibits page. A .docx, not a PDF: 163,906 bytes, sha256 9f126f3212b2c2a08e801df2851e3ef9b729099979d276d95df018e135a18d68. Extracted text has no stable printed page numbers, so citations use chapter and section headings. 'published' is approximate: the file names only a 2023 revision year; its internal rent-increase policy is stated effective January 1, 2023. Contains a stale restatement of NRS 118A.300 (45/15-day rent-increase notice; the statute has required 60/30 days since the 2021 amendment). The NHD HOTMA Guidance Memo supersedes any contradictions in this manual until the manual is updated. An older 2017 PDF edition remains posted on a legacy forms page (housing.nv.gov/layouts/Page_Style_1.aspx?id=50733); the 2023 docx is the current edition per the Manuals & Exhibits page, and the 2026 QAP Section 14 incorporates the manual by reference.
New Hampshire Housing Finance Authority, New Hampshire Qualified Allocation Plan HFA 109, 2027-2028, Effective Date March 16, 2026
Publisher: New Hampshire Housing Finance Authority (NH Housing)
New Hampshire · Published 2026-03-16 · Last fetched 2026-09-06 · 3 linked current rules
2,333,042 bytes, sha256 40733a18fd4e945b08f5a4f2a558549dad47e1fc3a02c5265dc68dd78ac18d0a. THE CURRENT QAP, AND NOT WHAT SEARCH RETURNS: web search surfaces the 2025-2026 DRAFT (still live at a 2024/01 upload path on nhhfa.org) and Novoco's mirror of the 2025-2026 final; NH Housing's own developer LIHTC page lists this 2027-2028 final above two of its drafts and archived editions back to 2018. Cited for: the qualified-contract waiver required in Section 9 of the LURA (sec. 109.10.A), minimum LURA affordability of 60 years (9%), 45 years (4% with NH Housing capital subsidy) and 30 years (4% without), the 75-year option scored at 3 points (scoring item 19), the scoring penalty for sponsors who pursued a qualified contract in NH in the last five years (scoring item 14.c), threshold disclosure of prior affordability-loss transfers (sec. 109.06.D), limited-partner transfer-consent provisions required in partnership agreements (sec. 109.06.J), Appendix C final allocation requirements C.8-C.9 (final allocation fee and tax credit monitoring fee precede 8609 issuance), sec. 109.09 (Fee Schedule published by February 28), and Appendix I (the Compliance Monitoring Requirements reproduced in full). Biennial document: a 2029-2030 QAP should be expected in late 2027.
NJHMFA Utility Allowance Schedule, form HUD-52667, schedule date 10/01/2025, 'Average -10/1/25'
Publisher: New Jersey Housing and Mortgage Finance Agency
New Jersey · Published 2025-10-01 · Last fetched 2026-09-06 · 0 linked current rules
57 N.J.R. 2743(a) (December 15, 2025); adopted and filed November 6, 2025 as R.2025 d.151; proposed July 21, 2025 at 57 N.J.R. 1470(a)
Publisher: New Jersey Housing and Mortgage Finance Agency / New Jersey Office of Administrative Law
New Jersey · Published 2025-12-15 · Last fetched 2026-09-06 · 0 linked current rules
Records the full rulemaking history that P.L. 2024, c.2 set in motion: the specially adopted rules 'became effective immediately upon filing with the Office of Administrative Law (OAL) on December 20, 2024, for a period not to exceed one year from the date of the filing', and section 27 of A4 directed the Agency to 'thereafter amend, adopt, or readopt the regulations in accordance with the [APA]'. Note the one-day discrepancy against the special adoption document itself, which prints 'Effective date: December 19, 2024' on its face while this notice gives 20 December 2024 as the filing date; UHAC's own operative text uses 20 December 2024 throughout as the cutoff for the 40-year and 30-year control periods, so 20 December 2024 is the date that matters. The notice also carries the Agency's responses to 34 commenters, which were not read in full in this pass. This document is cited by rules only for dates and authority, never for substantive rule text.
N.Y. Exec. Law § 296(5)
Publisher: New York State Legislature
New York · Published 2024-01-01 · Last fetched 2026-09-07 · 2 linked current rules
Thirteen protected classes including citizenship or immigration status, status as a victim of domestic violence, and lawful source of income. Subdivision 5(a)(3) reaches any record or inquiry made in connection with a prospective rental.
N.Y. Pub. Hous. Law art. 2-A, §§ 21-25 (Definitions; Allowance of credit, amount and limitations; Project monitoring; Credit recapture; Regulations, coordination with federal low-income housing credit provisions)
Publisher: New York State Legislature; served by the New York State Senate's Open Legislation service
New York · Published 2026-04-03 · Last fetched 2026-08-29 · 8 linked current rules
The whole of the New York State Low-Income Housing Tax Credit (SLIHC) is here. Read in full 2026-08-29. The provisions the corpus cites: § 21(2) defines the compliance period as fifteen taxable years, the same as federal; § 21(4) defines the eligibility statement and requires it after the close of the first credit-period year and thereafter each year of the compliance period; § 21(5)(b) substitutes a 40-90 test for the federal 40-60 test, which is the single most consequential difference between SLIHC and section 42 and makes the STATE credit shallower, not deeper; § 21(6) computes qualified basis on that 40-90 test; § 22(6) conditions each year's credit on an extended low-income housing commitment being in effect at year end; § 22(7) passes the credit to a successor owner on sale, allocated by days; § 22(8) creates a transfer market for the credit itself, with a mandatory transfer contract, a transfer statement filed with and approved by the commissioner before the transfer, and a bar on re-transfer by the transferee; § 23 delegates monitoring procedure to the commissioner; § 24 states recapture on a qualified-basis decrease and refers the mechanics to Tax Law § 18; § 25(2) imports section 42 except where Article 2-A is inconsistent, and § 25(3) permits the state allocation to be made 'without regard to and in a separate manner from' any federal allocation. § 22(4) carries four dated statewide caps: $217M until 1 April 2027, $247M to 1 April 2028, $277M to 1 April 2029, $307M thereafter.
N.Y. Tax Law § 18 (Low-income housing credit), esp. subdivision (b) (Credit recapture)
Publisher: New York State Legislature; served by the New York State Senate's Open Legislation service
New York · Published 2018-05-18 · Last fetched 2026-08-29 · 2 linked current rules
Public Housing Law § 24 states that the state credit 'may be recaptured as provided in section eighteen of the tax law' and stops there, so the entire SLIHC recapture regime lives in this section. Read 2026-08-29 it supplies: the trigger, a qualified-basis decrease measured at the close of a taxable year in the compliance period against the close of the preceding year (b)(1); the recapture amount as the accelerated portion of prior-year credit plus interest at the overpayment rate under Tax Law § 1096 (b)(2), which is a state interest charge with no federal counterpart in the section 42(j) computation; the accelerated portion defined against a fifteen-year ratable baseline (b)(3); an importation of the section 42(j)(4)(B) and (C) special rules (b)(4) and the 42(j)(5) thirty-five-or-more-partner election (b)(6); three exceptions at (b)(5) for a casualty loss restored within a reasonable period, a de minimis change in low-income floor space, and a de minimis error in complying with the low-income eligibility tests, each turning on a determination by the Commissioner of Taxation and Finance in consultation with the Commissioner of Homes and Community Renewal rather than by the IRS; (b)(6-a), which leaves the original taxpayer 'solely liable' for the credit's obligations after a transfer; and (b)(7), the disposition safe harbour and a three-year statute of limitations running from notice to HCR. Also confirms at (a) that the credit is claimed on an eligibility statement issued by the housing commissioner, not on a federal form.
Newark, N.J., Ord. No. 6PSF-b(S), File 22-0681, adopted 26 July 2022
Publisher: Municipal Council of the City of Newark
Newark, NJ · Published date not recorded · Last fetched 2026-08-31 · 1 linked current rules
CORROBORATES THE CODIFIED SEC. 41:21-2 AND DATES IT. Section 1 of this ordinance strikes five lettered subsections of Sec. 41:21-2 -- each of which reached only developments of thirty or more units (forty for substantial rehabilitation) and each of which was conditioned on a variance, a redevelopment-plan upzoning, a City land sale or an MX-3 zone -- and replaces them with a single unconditional subsection a reading 'All new Residential, Mix-Use Development or Substantial Rehabilitation having fifteen (15) or more Residential units shall set aside twenty percent (20%) of the total number of Residential units as Income-Restricted Units', with the 5/5/10 split at 40/60/80 percent of AMI, and a new subsection b listing the five compensatory benefits including the 15 percent density bonus. The rendered text matches the codified chapter word for word. This is what makes 26 July 2022 the effective date of the current set-aside rather than 2017 or 2023.
Newark, N.J., Ord. No. 6PSF-g, File 23-0882, adopted 2 August 2023
Publisher: Municipal Council of the City of Newark
Newark, NJ · Published date not recorded · Last fetched 2026-08-31 · 2 linked current rules
CORROBORATES AND DATES THE NEWARK LOTTERY AND ITS RESIDENCY RANKING. Its fourth recital states the purpose in the City's own words: the City 'wishes to further ensure a fair and uniform process for the selection of eligible households for affordable housing as required by the IZO Ordinance, with the goal that fifty percent of all available units will be sold or leased to existing income eligible residents of the City'. Section 1 rewrites the definition of RANDOM SELECTION PROCESS, striking the words 'such that no preference is given to one applicant over another except for purposes of matching household income and size with an appropriately priced and sized affordable unit (for example, by lottery)' and substituting a reference to the new lottery at Sec. 41:21-19(6). Section 2 rewrites Sec. 41:21-3(5), striking 'to give income eligible Newark residents priority for occupancy of said units' and substituting 'in accordance with the lottery system set forth in Section 41:21-19, Subsection 6 of this Chapter' -- so the residency preference did not disappear, it moved from a bare priority into a ranked lottery. Section 3 adds the anti-discrimination clause at Sec. 41:21-18(4) covering, among other bases, criminal background and legal source of income. Section 4 amends the administrative agent's duties.
New Hampshire Housing Finance Authority, Average Income Test Minimum Set-Aside Election, 12/8/25
Publisher: New Hampshire Housing Finance Authority (NH Housing)
New Hampshire · Published 2025-12-08 · Last fetched 2026-09-06 · 1 linked current rules
5 pages, 168,929 bytes, sha256 7d04bb72cd7bd0bd08a7fead3001e2c754bfd4467c0a5b19341322f19993500b. NH's implementation of 1.42-19: a unit is 'designated' when the AMI level is recorded on the TIC AND reported through HDS Next Gen; application-committed set-asides bind for the LURA term; owners may adopt written redesignation policies that operate without NH Housing approval; occupied-unit redesignations must be updated in HDS as they occur and by the end of the taxable year; annual designation reporting is satisfied by complete calendar-year tenant data by March 1, and failure is minimum-set-aside noncompliance with a 30-day initial correction period; owner-discovered procedural failures must be corrected within 180 days of discovery per 1.42-19(c)(4). The most recently dated document in NH's compliance library.
New Hampshire Housing Finance Authority, Household Certification Requirements (Asset Management & Compliance policy, undated)
Publisher: New Hampshire Housing Finance Authority (NH Housing)
New Hampshire · Published date not recorded · Last fetched 2026-09-06 · 7 linked current rules
6 pages, 203,092 bytes, sha256 ae3dfe671d12092e7f0337a59f2222b1459ff8455d0cae0404d96d0d9c43464d. The certification policy for all NH Housing programs except Section 8/811 (LIHTC, HOME, HTF, bonds, and state funds listed by name). Carries the NH-specific tightenings encoded here: the Under $5,000 Asset Certification and Verification of Section 8 Eligibility are NOT accepted at initial certification (recertification only), the NH Housing TIC is mandatory and must be signed by all adult members on or before the effective date, the acquisition/rehab 120-day TIC window, resyndication (student status not grandfathered), market-unit move-in submissions for the available unit rule, the 100%-project annual student-status and household-composition certification, and calendar-year tenant data due March 1 via HDS Next Gen. The document carries no revision date and still cites HUD Handbook 4350.3 Rev-1 Chg-4 (pre-HOTMA throughout); its currency was established from the compliance page's link, not from the document itself.
New Hampshire Housing Finance Authority, LIHTC Compliance Monitoring Fees, 10/4/24
Publisher: New Hampshire Housing Finance Authority (NH Housing)
New Hampshire · Published 2024-10-04 · Last fetched 2026-09-06 · 1 linked current rules
2 pages, 132,205 bytes, sha256 1d491b7b9d5be4ca63a7e62c4cc31e9568b38b0a4b1b196b811a142683d45a16. The era-stratified fee policy: 1987-1995 allocations pay an annual fee (schedule per the applicable QAP) due January 1; 1996-2007 paid a $500/unit upfront fee before 8609 issuance; 2008-2020 paid $600/unit upfront; 2021-2024 pay $690/unit (9%) or $530/unit (4%) upfront at final allocation PLUS an annual fee assessed over 15 years whose amount is determined from the Form 8609 line 8b election and is not published in this document; 2025+ fees move to a schedule posted on the website by January 1 each year (the 2027-2028 QAP sec. 109.09 says the Fee Schedule is published by February 28 - the discrepancy is recorded as an open question on the fee rule). NH Housing reserves the right to adjust annual fees.
New Hampshire Housing Finance Authority, LIHTC Compliance Monitoring Requirements, Revised 12/31/2020 (also Appendix I to the 2027-2028 Qualified Allocation Plan)
Publisher: New Hampshire Housing Finance Authority (NH Housing)
New Hampshire · Published 2020-12-31 · Last fetched 2026-09-06 · 3 linked current rules
5 pages, 179,003 bytes, sha256 099e09d25e1f62ba0b073f1d5003062f8d0bae19b75840c6ef2fd8e344416ff7. NH Housing publishes no bound compliance manual; this is the monitoring-procedures policy in its topic-document library (Asset Management > Staying in Compliance > LIHTC), and the same text is Appendix I of the 2027-2028 QAP, which gives it QAP force. Carries the NH elections cited here: annual certifications due March 1 throughout the Extended Use Period plus the Management Agent Certification of Training and Annual Certification of Service Coordination, tenant data upload by February 1 (in tension with the March 1 stated by two more recent NH documents - see the reporting rule's open questions), a 30-day correction period extendable for good cause to at most six months total, Form 8823 filed no later than 45 days after the correction period, inspection advance notice of no more than 15 days, and the 20%/REAC sample-size table. The inspection standard text is pre-NSPIRE (UPCS, 24 CFR 5.703, REAC protocol). Old but current: it is the only compliance-monitoring policy the agency serves and the 2026-effective QAP still incorporates it unchanged. Note nhhfa.org URLs for the same documents 301-redirect to nhhousing.org; the 2026/05 upload path reflects a May 2026 re-upload of the library, not a content revision.
New Hampshire Housing Finance Authority, LIHTC Post Year 15 Compliance and Monitoring, 10/7/24
Publisher: New Hampshire Housing Finance Authority (NH Housing)
New Hampshire · Published 2024-10-07 · Last fetched 2026-09-06 · 4 linked current rules
5 pages, 200,653 bytes, sha256 afbcb59cb3d18715a3b3520532e03b15e6282fa543b720c3daed63bedbb5c327. The extended-use-period monitoring policy: owner certification due March 1 annually through the EUP (including the LURA Special Conditions certification), household file reviews and physical inspections at least every three years with published skip conditions (timely 3-year HDS data plus a satisfactory MOR or peer-agency review; REAC score 70+ or peer-agency inspection), 10% samples regardless of the line 8b election, inspections to HUD's NSPIRE with confirmation of correction required only for Life Threatening and Severe deficiencies, student status certified at move-in only, mixed-income self-certification permitted, annual training no longer required, and monitoring fees continuing per the allocation-era QAP.