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• Resources for the Special Needs Developer
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Low Income Housing Tax Credits Resources

1. Allocation and Awards
   
2. Qualified Allocation Plan (QAP) Resources
   
3. Tax Credit Assistance Program (TCAP) Resources
   
4. Tax Credit Exchange Program (TCX) Resources
   
5. Carryover Resources
   
6. 8609 Resources
   
7. Compliance Resources
   
8. Current Income Limits, Max Rents and Utility Allowance Resources
   
9. Year 15 Properties (Y15) Resources
   
10. CDBG-DR Tax Credit and Multifamily (FRM) Overview Session Presentations
    
11. Low Income Housing Tax Credit Conference Materials
    

1. Allocation and Awards

   • Allocation Awards: Current and Historic - This links to the Allocation Awards page, which hosts all of the current and historic award information.
   
   
   

2. Qualified Allocation Plan (QAP) Resources

   • Proposed QAP (496k PDF)
   • 2013 QAP Timeline (8k PDF)
   • QAP Board Approved Request for Action (57k PDF)
   
   
   

3. Tax Credit Assistance Program (TCAP) Resources

   • NJHMFA Tax Credit Assistance Program Selection Criteria (26k PDF)
   • TCAP Commitments through 1/6/2011 (11k PDF)
   • TCAP Summary (12k PDF)
   • TCAP Asset Management Plan (21k PDF)
   • TCAP Timetable (36k PDF)
   • Low Income Housing Tax Credits Application Package (126k PDF)
   
   
   

4. Tax Credit Exchange Program (TCX) Resources

   • NJHMFA Tax Credit Exchange (TCX) Program Application Process and Selection Criteria (52k PDF)
   • TCX Commitments through 12/20/10 (11k PDF)
   • TCX Subsidy Round (12k PDF)
   • TCX Asset Management Plan (20k PDF)
   
   
   

5. Carryover Resources

   • Sponsor Certification (25k PDF)
   • Carryover Allocation Form (44k DOC file), Table B (37k DOC file) and Instructions (19k PDF)
   • Independent Auditor's Report (43k DOC file), with Attachment (305k XLS file)
   • Tax Clearance Certification (70k PDF)
   
   
   

6. 8609 Resources

   • Sponsor Certification (26k PDF)
   • Cost Certification Form (17k PDF)
   • Cost Certification Schedules (68k XLS file)
   • Investor Certification (5k PDF)
   • Contractor Disclosure Certification (9k PDF)
   • Certification of Completion of Affirmative Fair Housing Marketing (8k PDF)
   • Developer Certification of MBE/WBE Utilization and CPA Opinion Letter (16k PDF)
   • Special Needs or Social Services Certification (15k PDF)
   • User Agreement for Mitas (26k PDF)
   
   
   

7. Compliance Resources

   • Compliance Monitoring Manual (28MB PDF)
   • Income Limits and Max Rents, Utility Allowances
   • Annual November Letter - Compliance Materials due no later than January 31, 2013 (319k PDF)
   • Tax Credit Compliance Analyst List (61k PDF)
   • An Important Notice Regarding your Extended Use Agreement and Revenue Procedure 2005-37 (5k PDF)
   • Compliance Forms (Multiple Documents) - This page will open in a new window. This link refers to the Compliance page, where the documents wil be updated regularly.
   • 8823 Guide (1MB PDF)
   • Successful Development Experience Points Document (34k DOC file)
   • 2012 Energy Star/Equivalency Letter of Intent (74k PDF)
   
   
   

8. Current Income Limits, Max Rents and Utility Allowance Resources

   These income limit documents refer to a number of programs and will be updated regularly from the Current Income Limits, Max Rents, and Utility Allowance Page.

   • Current Income Limits, Max Rents and Utility Allowance Page
   
   
   

9. Year 15 Properties (Y15) Resources

   • Tax Credit Year-15 Properties for Sale (7k PDF)
   • Extended Use Period Monitoring Procedures (19k PDF)
   
   
   

10. CDBG-DR Tax Credit and Multifamily (FRM) Overview Session Presentations

    CDBG Tax Credit and Multifamily (FRM) Overview Session Powerpoint Presentations - April 3 and April 9, 2013

    • Tax Credits and FRM Overview Powerpoint (805k PDF)
    • U.S. Department of Housing and Urban Development (HUD) CDBG Disaster Recovery Overview Presentation (832k PDF)
      
    
    
    

11. Low Income Housing Tax Credit Conference Materials

    October 17, 2012 Governor's Housing Conference Presentations

    • Tax Credits 101 and Beyond: Year 15 Disposition Scenarios - Ingerman Presentation (652kPDF)
    • Tax Exempt Bond Technical Issues - Mackey Presentation (55k PDF)
    • QAP Changes (8k PDF)
    • 2012 Update - General Information: Tax Credits 101 (142k PDF)

    September 29, 2010 Governor's Housing Conference Presentations

    • Session 1: Is There Really an Investor Behind Your Tax Credit Deal? (3.3MB PDF)
    • Session 2: Surviving the Audit (4.4MB PDF)
      

    September 23, 2009 Governor's Housing Conference Presentations

    • Tax Credit Services Presentation (1.6MB PDF)
    • Federal Stimulus I - TD Bank Presentation (88k PDF)
    • Federal Stimulus I - Novogradic Presentation (840k PDF)
    • Federal Stimulus I - Nixon Peabody Presentation (197k PDF)
    • Federal Stimulus II -Conifer Presentation (197k PDF)
      

    March 5, 2009 QAP Workshop Presentations

    • 2009 Tax Credit QAP (9.5MB PDF)
    • 2009 FHLB Affordable Housing Program (377k PDF)
      

    March 11, 2008 QAP Workshop Presentations

    • Tax Credit QAP (7.5MB PDF)
    • Federal Home Loan Bank (339k PDF)
    • Green Futures (2.2MB PDF)
    • NJ Green Homes (588k PDF)
    • NJ CORE Program (173k PDF)
      

    September 26, 2007 Governor's Housing Conference Presentations

    • Tax Credits 201 (213k PDF)
      

    Please note: The timeline may be affected by any changes made to the QAP in response to comments received during the public comment period.