Caitlin Jones Author Archives

Lessons Learned from TCAP and Exchange: State Agencies Move Forward Without the Extra Dollars

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Tax Credit Advisor, May 2011: How are state housing credit agencies coping without the massive extra dollars that the Tax Credit Assistance Program and Section 1602 exchange program once provided? What lessons did they learn? Did their experiences foster any lasting changes to their low-income housing tax credit programs?

NSP2 Dollars: Just the Ticket for LIHTC Developers

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Tax Credit Advisor, May 2011: Federal Neighborhood Stabilization Program dollars, especially those from the second funding round (NSP2), can be an attractive source of funding for affordable multifamily rental housing projects, including those using low-income housing tax credits, panelists advised at the National Housing & Rehabilitation Association’s recent 2011 Annual Meeting.

The price of terms

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Tax Credit Advisor, May 2011:

“You tell me the price, and  I’ll tell you the terms.”  

– Negotiating posture adopted by a wise old developer

What’s the price?

Ask anyone in the LIHTC world how good a deal they made on their last transaction, and the answer always begins with one simple number: the equity price, measured in cents per dollar of LIHTC. It’s the universal cocktail-reception metric, the opening question to industry-expert panelists, the way we keep score and show we’re in the know: What’s the price?

Structuring the Deal

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Tax Credit Advisor, May 2011:

Every dollar is precious in trying to put together a tax credit project. Whether it’s equity, debt, or gap financing, developers need to turn over every rock as they try to structure their next deal, such as a low-income housing tax credit property. Following are two examples of off-the-path funding sources that sponsors may wish to investigate.

A (Still) Fine Spring: LIHTC Investors Continue to Ante Up Despite Falling Yields

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Tax Credit Advisor, May 2011: Yields continue falling and credit prices continue rising but investor demand for low-income housing tax credit investments remains strong, say industry officials.

In Play: Appeals Court Decision Spurs Concerns About Bifurcated Transactions With State Tax Credits

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Tax Credit Advisor, May 2011: In a decision with broad implications for the tax credit syndication industry, the U.S. Court of Appeals for the Fourth Circuit has sided with the Internal Revenue Service and overturned a U.S. Tax Court decision that affirmed the validity of transactions in which Virginia state historic rehabilitation tax credits were allocated to investors with very small interests – of short duration – in upper-tier investment partnerships.

Priming the Pump: Michael Costa’s Big Transaction to Create New LIHTC Deals for Years to Come

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Tax Credit Advisor, May 2011: You can’t accuse Michael Costa of thinking small. The housing veteran is sifting through a $3.4 billion portfolio of 276 low-income housing tax credit projects in 33 states and Puerto Rico to create a stream of new tax credit development deals – for years to come.

Springtime in Washington: The Budget Knives Come Out

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Tax Credit Advisor, May 2011: Springtime in Washington, D.C. this year means budget frenzy – and the knives are out taking aim at housing.

The Time Is Now: Coalition Prepares for Introduction of Historic Tax Credit Modernization Bill

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By John Leith-Tetrault, National Trust Community Investment Corporation

Tax Credit Advisor, May 2011:

The Historic Tax Credit Coalition (HTCC) is laying the groundwork for the introduction of legislation this spring to modernize the federal Historic Tax Credit (HTC).

A New Model Deal “˜Old Law’ Section 202 Preserved Creatively

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Tax Credit Advisor, April 2011: The oldest HUD Section 202 project in New England is being renovated and recapitalized in a creative $17 million joint venture tax credit transaction of many “firsts” that may be a model for preserving other “old law” 202 developments.

Losing Ground: Housing Affordability Worsens for Working Households

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Tax Credit Advisor, April 2011: Working households in the U.S. have lost ground in housing affordability, with renters faring worse than homeowners, according to a new report by the National Housing Conference’s Center for Housing Policy.

GOP Surprise? Chairman Bacchus Hints at Support for Affordable Housing

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Tax Credit Advisor, April 2011: The new, Republican chairman of the House Financial Services Committee, which writes banking and housing legislation, suggested that affordable housing should be supported under any ultimate housing finance reform law in comments at a March 1 hearing.

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