Articles Archives

Minnesota State Historic Tax Credit Produces Significant Economic Benefits

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Tax Credit Advisor, January 2012: Roughly $9.20 in economic activity will be generated by projects for each dollar in Minnesota state historic rehabilitation tax credits claimed according to a new study.

IRS Memo Discusses Tax Questions About Massachusetts Credits

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Tax Credit Advisor, January 2012: Anew IRS Chief Counsel Advice Memo (201147024) provides answers to questions about various aspects of the federal tax treatment of five different Massachusetts state tax credits. These are the historic rehabilitation, low-income housing, brownfields, motion picture, and medical device tax credits.

Building Green: Energy and Water Efficiency Are More Important Than Ever in Affordable Housing Developments

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Tax Credit Advisor, January 2012: Staying current on green building and energy efficiency requirements and techniques, funding sources and incentives to pay for improvements, and steps for effective operation and maintenance are more essential than ever for the successful construction and rehabilitation of affordable multifamily rental housing projects.

Modern Justice: Former Federal Courthouse Is Renovated Into Workforce Apartments in Kansas City

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Tax Credit Advisor, January 2012: If you listen carefully, you just might hear the footsteps of Harry Truman walking the halls at The Alexander Company’s new mixed-used development in downtown Kansas City, Mo.

Complexity Is the Norm Duncan Barrett Tackles Preservation Deals in Upstate New York

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Tax Credit Advisor, January 2012: For Upstate New York developer Duncan Barrett, Chief Operating Officer of Omni Housing Development LLC, tough housing deals are almost the norm.

Energy Audits The Steps and Content

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Tax Credit Advisor, January 2012: An energy audit, an assessment of the energy needs and efficiency of a building or group of buildings, can be informative for an affordable multifamily rental housing development as well as provide a roadmap for the most cost-effective improvements to make.

Product for the Times Multifamily ARM Loans Increase in Popularity

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Tax Credit Advisor, January 2012: Fannie Mae and Freddie Mac adjustable-rate mortgages have become increasingly popular with affordable rental housing developers and owners, according to lenders and others.

Reseeding the Neighborhood: New Affordable Apartments Rise from Demolished Retail Site in Hoosier State

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Tax Credit Advisor, December 2011: In much of America, vacant or underutilized retail shopping centers are dragging down surrounding neighborhoods.

CDFI Fund Expects to Announce New Markets Allocation Awards This Winter, Proceed With 2012 Funding Round

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Tax Credit Advisor, December 2011: The Community Development Financial Institutions (CDFI) Fund expects to announce its ninth round awards of new markets tax credit allocation authority in “late winter” of 2012, and proceed with a tenth round next year even if the program hasn’t yet been reauthorized, according to CDFI Fund Director Donna Gambrell.

Raison d’être: The New Markets Tax Credit and Commonwealth Dairy

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Tax Credit Advisor, December 2011: Commonwealth Dairy, a start-up operation in Brattleboro, Vt., is just the kind of business that the federal new markets tax credit was designed to spur, in just the location the program was meant to boost.

Dealing With Casualty Losses in the Low-Income Housing Tax Credit Program

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Tax Credit Advisor, December 2011:

This year the Internal Revenue Services has issued a number of notices to permit existing low-income housing tax credit projects in certain states, with the approval of the staisasters and other events can destroy or significantly damage housing credit properties, putting them partly or entirely out of operation.

Justice Department Files Brief in IRS Appeal of Tax Court Decision in Historic Boardwalk Hall Case

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Tax Credit Advisor, December 2011: Abrief filed on behalf of the Internal Revenue Service in its appeal of an early 2011 U.S.

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