Mark Fogarty Author Archives

NMTC Allocation Trends

6 min read

The traditional wisdom is that the New Markets Tax Credit (NMTC) and the Low Income Housing Tax Credit (LIHTC) operate in two separate arenas: housing for the LIHTC and business/commercial for the NMTC.

Case Study

NMTC A Path Forward

6 min read

Projects, like the Salvation Army’s Freedom Center in Chicago, partially financed by New Markets Tax Credits, are changing the way people think about issues, like homelessness, substance abuse and the reintegration of prisoners into society.

Attention!

6 min read

Can the four percent and nine percent tax credits co-exist peacefully in the same housing project? At the Building 9 project in Sands Point, Seattle, Mercy Housing Northwest decided the two forms of credit could, as long as they were segregated into separate projects in the same development.

Income Averaging Trends

7 min read

State housing finance agencies are still feeling their way into the new Income Averaging (IA) authority, with no clear consensus yet on standard practices for how it will be implemented.

Case Study

Multi-Credit Spinning Gold Into Food

8 min read

Financing complex community development projects can take a lot of time and a whole lot of funding sources.

Case Study

Multi-Credit My Old Kentucky Dome

7 min read

A $32 million renovation of an old courthouse in Lexington, KY, using both State and Federal Historic Tax Credits, has converted an 120-year-old structure into a beautiful multi-use boon to downtown redevelopment – and also righted a spectacular architectural fail from 50 years ago when a beautiful interior dome was sealed off and turned into an HVAC closet.

Case Study

A Permanent Solution for Homelessness

8 min read

A new and disturbing trend in homelessness was taking over in Jacksonville, FL at the beginning of this decade.

Bringing Out the Better Angels

6 min read

Jeff Huggett enjoyed doing pro bono development work on a project to house the homeless in St. Paul, MN, recently.

Tax Reform Scorecard

7 min read

It’s clear from adding up the pros and cons of last year’s tax reform that the tax credit industry could have fared a lot worse than it did. It’s also apparent that while the industry did take a few knocks, it wasn’t knocked for a loop.

Investor Update: Desired Asset

6 min read

Affordable housing values are rising, both in the conventional and Section 8 segments of the business, helped by strong economic fundamentals and increasing rental demand.

Forming Opportunity Funds

7 min read

Funds seeking to take advantage of the new Opportunity Zones are actively forming now and may be deploying money for investments in economically distressed areas by the end of the year.

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