Tax Credit Advisor Article Archives

Targeted Populations May Pose Difficulties

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<Tax Credit Advisor August, 2006: Recent guidelines that allow New Markets Tax Credit investments in businesses serving “targeted populations” outside of low-income census tracks may prove tough to implement.

Section 106 Review Instrumental In Saving Leavenworth Buildings

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Tax Credit Advisor August, 2006: Preservationists seeking to prevent the demolition of the 38 historic structures located at the Dwight D. Eisenhower Veterans Affairs Medical Center in Leavenworth Kansas say that a review process established by Congress was the key to saving the properties.

Salt Lake City Housing Authority Develops Housing Using LIHTC, Innovative Approaches

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Tax Credit Advisor August, 2006: For the Housing Authority of Salt Lake City, necessity has been the mother of invention.

Public Housing Authorities Offer Resources, Opportunities for New Housing Deals

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Tax Credit Advisor August, 2006: Public housing authorities can be a potential source of new housing deals for private developers.

Newly Released Report Offers Advice to States to More Effectively Target Housing Credit Allocations

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Tax Credit Advisor August, 2006: A newly issued report advises how states might more effectively allocate their low-income housing tax credits, both geographically and to targeted population groups.

Various Steps Possible to Reduce, Manage Costs in Multifamily Properties

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Tax Credit Advisor August, 2006: Developers, owners, and managers can pare energy costs for existing multifamily rental properties and make them “greener” through a number of different steps. These include commissioning an energy audit, embracing energy efficiency as a corporate and resident goal, and taking advantage of various available financial and tax incentives to offset the cost of improvements.

CASE STUDY: Enhanced Lease Makes Possible Adaptive Reuse of VA Buildings

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Tax Credit Advisor August, 2006: Thanks to an enhanced use lease, a group of Department of Veteran Affairs buildings in Kansas that had been headed for demolition are now being converted into affordable rental housing.

Energy Load Calculations Vital to Design of Energy-Efficient Apartments, Architect Says

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Tax Credit Advisor August, 2006: Developers can substantially cut energy costs in newly built or rehabilitated apartment buildings by insisting on energy load computations to guide the design of plans and specs, according to New York City architect Chris Benedict.

Enterprise Analysis of 2006 QAPs Finds States Stressing “˜Green’ Even More

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Tax Credit Advisor August, 2006: States are continuing to advance their efforts to require increased energy efficiency, healthier environments, and more sustainable building sites for low-income housing tax credit developments, according to a recent study from Enterprise.

U.S. Tax Court Denies Developer Tax Deductions for Conservation Easement

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Tax Credit Advisor July, 2006: The U.S. Tax Court in a recent decision denied a Northern Virginia developer $342,000 in federal tax deductions claimed for donation of a conservation easement, holding the facts and documents didn’t support the claim.

Equity Market Still in Apparent Transition, Amid Continued Price Pressures and Flat Yields

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Tax Credit Advisor July, 2006: The low-income housing tax credit equity market continues to be in apparent transition, with the future trend unclear.

States Report Numerous Applications With Deficiencies, Differ in How They Handle Errors

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Tax Credit Advisor July, 2006: More than one-half of the state agencies responding to a recent Tax Credit Advisor survey said they receive a substantial number of low-income housing tax credit applications that have mistakes or are incomplete.

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