Articles Archives

Former U.S. Army Post Converted to Lodge, Conference Facility Using the Historic Tax Credit

& 6 min read

A former U.S. Army base just outside San Francisco has been rehabilitated and converted through adaptive use into a resort lodge and conference center, using the federal historic tax credit and other resources. The nearly $100 million development, called Cavallo Point – The Lodge at the Golden Gate, also utilized the federal solar tax credit and green building features.

CDFI Fund Director Relishes Renewal, Impact of NMTC Program

& 6 min read

As she approaches her one-year anniversary as Director of the Community Development Financial Institutions (CDFI) Fund, Donna Gambrell is looking forward to at least one more funding round for the federal new markets tax credit (NMTC) program and is celebrating its accomplishments.

IRS Publishes Targeted Populations Proposed Rule; CDFI Fund Issues New Guidance

& 6 min read

The Internal Revenue Service has issued a new proposed rule outlining requirements for investments serving “targeted populations” under the federal new markets tax credit (NMTC) program. The IRS invited public comments by 12/23/08 and announced a public hearing for 1/22/09.

Hot Buttons for Investors in Market Studies for LIHTC Projects

& 4 min read

Accurate and conservative underwriting is critical in planning new low-income housing tax credit (LIHTC) projects today. To do so, developers need to use a qualified market analyst and obtain a solid market study for their proposed project.

Washington State Rolls Out New Housing Program

& 2 min read

The Washington State Housing Finance Commission has rolled out a new loan program designed to help developers rapidly acquire land or properties for use in affordable housing projects, in communities where gentrification and similar trends pose a threat.

Awards Recognize Value of Well-Designed Affordable Housing

7 min read

Three mixed-income housing developments that thoughtfully respond to their surroundings and residents’ needs were winners in an annual design competition organized by the American Institute of Architects (AIA) and the U.S. Department of Housing and Urban Development (HUD). These recipients of the 2008 AIA/HUD Secretary’s Housing and Community Design Awards demonstrate that design excellence and affordable housing can go hand-in-hand.

Worsening Credit, Financial Crises Compound Problems for LIHTC Market

& 8 min read

The worsening credit crisis from late September into October has created new difficulties for the already battered low-income housing tax credit (LIHTC) market.

California Governor Signs Two Housing Tax Credit Bills

& 3 min read

California Gov. Arnold Schwarzenegger (R) in late September signed into law two bills revising the state’s low-income housing and farmworker housing tax credit programs.

IRS Issues Instructions on How to Retire LIHTC Recapture Bonds

& 3 min read

New Internal Revenue Service Revenue Procedure 2008-60 provides guidance on how investors can make an election to retire an existing recapture bond they’ve posted under the low-income housing tax credit (LIHTC) program.

HUD Launches New Neighborhood Stabilization Program

& 2 min read

The U.S. Department of Housing and Urban Development (HUD) has begun to implement the new Neighborhood Stabilization Program (NSP), which was established by the Housing and Economic Recovery Act signed on 7/30/08.

Historic Former Tobacco Warehouse Converted to Mixed-Income Apartments

& 6 min read

Even in small, rural towns like Mount Airy, NC, the shortage of affordable housing for low-income residents is a pressing issue. In Mount Airy, the issue was addressed and solved, according to developer Jim Sari, of The Landmark Group, based in Winston-Salem, NC, through the conversion of a vacant historic former tobacco warehouse into apartments using a combination of state and federal low-income housing tax credits and historic tax credits.

New Financial Rescue Package Contains Tax Credit, Bond Provisions

& 7 min read

The financial rescue bill signed by President Bush on 10/3/08 contained provisions that extend the federal new markets tax credits and various federal renewable energy tax credits, and provide additional low-income housing tax credits and tax-exempt bond authority for areas hit by major natural disasters.

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