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May 14, 2024: Expanding Knowledge of Compliance for Mixed-Income Tax Credit Properties

Property compliance is multilayered for owners and managers of low-income housing credit (LIHTC) properties, with complexity increasing for mixed-income properties, which are properties whose renters make up to varying levels of the area median income, often including market-rate apartments. In this episode of Tax Credit Tuesday, Michael Novogradac, CPA, and Stephanie Naquin, HCCP, COS, delve into compliance for mixed-income properties that use the LIHTC. They discuss the definitions of 100% affordable housing and mixed-income housing, recertifications, the next-available-unit rule and more. Summaries of each topic: 1. Introduction (0:12-2:24) 2. Compliance Services (2:25-4:42) 3. Definitions of 100% Affordable and Mixed-Income Housing (4:43-15:14) 4. Next-Available Unit Rule (15:15-22:30) 5. Recertifications (22:31-25:55) 6. Unit and Floor Space Fractions (25:56-33:41) 7. Transfers (33:42-34:42) 8. Wrap-Up (34:43-37:22) 9. Off-Mike Section (37:23-40:35) Find podcast show notes and more Tax Credit Tuesday episodes at www.novoco.com/podcast.