Tax Credit Advisor Article Archives

Losing Ground: Report Finds Rising Share of Working Renters with Severe Housing Cost Burdens

2 min read

Working renter households fell further behind their homeowner counterparts in housing affordability in 2011, according to a new report from the National Housing Conference’s Center for Housing Policy.

Crunch Time: Advocates Defend Tax Credit Programs as Lawmakers Gear Up for Tax Reform

6 min read

In recent testimony and comments to House tax writers, supporters of the federal low-income housing, historic rehabilitation, and new markets tax credits defended these programs and encouraged their continuation under any tax reform legislation.

Step On Up: Nominate Your Marvelous Historic Tax Credit Project!!

2 min read

Each year the National Housing & Rehabilitation Association honors the best completed real estate developments in the U.S. that have utilized federal rehabilitation tax credits, by presenting the J. Timothy Anderson (“Timmy”) Awards for Excellence in Historic Preservation.

A Different World: An America without the Low-Income Housing Tax Credit

22 min read

George Bailey, Secretary of the U.S. Department of Housing and Urban Development, surveyed his agency’s FY 2013 portfolio-level report. Across the board, results were dismal. With HUD alone bearing the burden of financing the development, renovation, and preservation of the nation’s entire supply of affordable housing, costs were rising; scandals abounded; and banks, investors, and states were unwilling to help.

The folly of ‘perpetuity’

4 min read

As Heraclitus said, all things change – including properties. Not only is perpetuity in affordable housing unattainable, questing for it can be harmful.

A Powerful Pause

3 min read

With the talk and action about tax reform legislation heating up in Washington, it’s an opportune time to highlight the benefits of our current federal tax credit programs that produce and preserve affordable rental housing, foster the rehabilitation of historic building, and promote economic development, including in our nation’s low-income communities.

The Winners: Treasury Announces 2012 New Markets Tax Credit Allocation Awards

5 min read

The new allocatees are based in 28 states and the District of Columbia and expect to make investments in all 50 states, the District of Columbia, and Puerto Rico.

Lessons from the Road

3 min read

This past month has taken me to Lansing, Los Angeles, Louisville, and Nashville and provided me the opportunity to meet with developers to try to put my finger on the pulse of our industry. Along the way, I’ve noticed a few trends and opportunities are apparent:

More Than Coincidence: New Study Documents Correlation Between CRA and Housing Credit Pricing

7 min read

According to CohnReznick, approximately $10 billion in total LIHTC equity was raised in 2012. Of this amount, the banking sector accounted for approximately 85%. Moreover, of the bank-supplied equity investment, CohnReznick estimates that 60% came from the top five U.S. commercial banks alone.

Creative Urban Infill: Developer Carves Out Site for Affordable Housing from Shopping Center Parking Lot

6 min read

Once their new affordable apartment complex is completed, the seniors living at The Greens at Logan Field in Dundalk, Md. won’t have to travel far to shop.

The Winners: Treasury Announces 2012 New Markets Tax Credit Allocation Awards

3 min read

The Internal Revenue Service and U.S. Treasury Department have begun work on developing guidance expected to outline the conditions under which a limited partner investor in an historic rehabilitation tax credit transaction will be respected as a partner for federal tax law purposes.

QAP is DNA

5 min read

Competition is the lifeblood of existence, for only through competition does natural selection harness the self-interest of autonomous beings into evolutionary advance. Though the same principle is the fuel that powers the success of entrepreneurial capitalism, it was a long time coming to affordable housing, arriving serendipitously in the Low-Income Housing Tax Credit (LIHTC) program, which mandates a trifecta of ring-fenced individual-state autonomous allocations, annual award cycles, and Qualification Allocation Plans (QAPs) as modifiable DNA.

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