First published in 1993, the latest edition of NCSHA’s Recommended Practices includes 46 recommendations for state housing agencies.
Jo Ikelheimer
Jo Ikelheimer has served as NCHM’s Director of LIHTC Compliance since 1998. Jo is the primary architect of NCHM’s Tax Credit Specialist (TCS) course and the lead developer of Blended Occupancy Specialist (BOS). In addition to leading the development of the curricula, Jo trains these courses as well as NCHM’s signature compliance course, Certified Occupancy Specialist (COS).
Recent Posts
LIHTC relief offers shelter from the storms
In light of the three major hurricanes and other natural disasters that have occurred in the U.S. this year, I am happy to write about a piece of good news in the form of Revenue Procedure 2014-49, which provides temporary relief for LIHTC owners from certain requirements of Section 42 after the president has declared a major disaster.
Remember: Student Eligibility before Student Income
Most affordable housing programs now have student eligibility restrictions; most have regulatory guidance that deals with student income; and there are a lot of housing practitioners who often confuse the two.