Articles Archives

The LIHTC Equity Market: Good Times or Worrisome Depends on Your Perspective

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Tax Credit Advisor, August 2011: Many syndicators are nervously wondering whether they will be able to retain so-called economic or “non-CRA” investors in their corporate low-income housing tax credit funds going forward. given the continuing decline in tax credit yields to investors.

It’s Not Just the Census Tract: Community Impact Is More Important Than Ever in NMTC Program

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Tax Credit Advisor, August 2011: Community development entities (CDEs) and investors are placing much greater weight on the level of community impact of federal new markets tax credit projects, both in project selection and in the pricing for the tax credits.

Making an Incentive Better: House Members Introduce Bill to Improve Rehabilitation Tax Credit

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Tax Credit Advisor, August 2011: On July 8, U.S. Reps. Aaron Schock and (R-Ill.) Earl Blumenauer (D-Ore.) introduced a bill (H.R. 2479) that would amend the federal rehabilitation tax credit program to support smaller projects, reward energy efficiency, and make other changes.

A Potential Model: Harlem Nonprofit and Major Developer Partner to Preserve Expired Tax Credit Properties

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Tax Credit Advisor, August 2011: For the Harlem Congregations for Community Improvement, Inc., a Harlem, N.Y. nonprofit, a partnership with a major for-profit developer is providing the solution to upgrade and keep 14 apartment buildings affordable for years to come in a transaction that could serve as a model for preserving other expiring tax credit projects.

Maximizing the Bottom Line: Using Alternative Methods to Compute LIHTC Utility Allowances

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Tax Credit Advisor, July 2011: With rising energy costs, it’s more important than ever for low-income housing tax credit properties to be as energy-efficient as possible.

New Technologies Benefit Affordable Housing Operations

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Tax Credit Advisor, July 2011: Technology is critical to cost-effective and efficient development and operation of low-income housing tax credit properties. And, true to its nature, it’s changing all the time.

A Matter of Faith: Tampa Developer Debra Koehler Acquires Church Properties for Two LIHTC Projects

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Tax Credit Advisor, July 2011: Sometimes you just don’t know where your next deal – or two – will come from. For Florida developer Debra Koehler, president of Tampa-based Sage Partners, LLC, you might say that the two low-income housing tax credit properties that she’s currently developing were heaven-sent opportunities.

A Sterling Performance: New Report Documents Successful Track Record of Low-Income Housing Tax Credit

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Tax Credit Advisor, July 2011: A new report documents the successful performance of the federal low-income housing tax credit program over its long history and finds that the credit compares favorably to supply-side government housing programs and the federal Section 1602 tax credit exchange program.     

IRS Proposes Rule to Encourage Greater Investment in Non-Real Estate Businesses

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Tax Credit Advisor, July 2011: The Internal Revenue Service is seeking ways to encourage greater investment in non-real estate businesses under the federal new markets tax credit program.

The Economic Engine: Rutgers Report Details Benefits Generated by Federal Historic Tax Credit

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Tax Credit Advisor, July 2011: A new report details how the federal historic rehabilitation tax credit has generated significant economic benefits in the last two years as well as over its life.

CDFI Fund Opens 2011: New Markets Tax Credit Funding Round

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Tax Credit Advisor, July 2011: The Community Development Financial Institutions (CDFI) Fund has opened the ninth funding round under the federal new markets tax credit (NMTC) program and is soliciting applications from community development entities (CDEs) by July 27 for $3.5 billion in NMTC allocation authority.

HUD, Fannie Mae Announce New: Green Refinance Program for Affordable Properties

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Tax Credit Advisor, July 2011: The U.S. Department of Housing and Urban Development and Fannie Mae have unveiled a new program to refinance existing affordable multifamily rental housing properties and provide funds to pay for energy and water efficiency upgrades.

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