Low-Income Housing Tax Credit:
Court Rulings
General Affordable Housing
Property Tax Assessment
Real Estate Professional
General Affordable Housing
State Building & Construction Trades Council v. Duncan
The receipt of state LIHTCs does not trigger prevailing wage requirements
April 23, 2008
United States v. McSha Properties Inc.
Inflation of construction costs, thus increasing eligible basis for Section 42 low-income housing tax credits issued in connection with affordable housing project
March 6, 2008
September 11, 2006
Key Investment Fund Limited Partnership XIX v. Urban Partnership LLC
August 22 , 2006
State Building and Construction Trades Council v. California Department of Industrial Relations
San Francisco Superior Court overturned the earlier Woodhaven ruling and ruled that receipt of California state credits constitutes receipt of California public funds and therefore causes a state prevailing wage requirement.
August 1, 2006
Bentley Court II LP v. Commissioner of Internal Revenue
A partnership must recapture low-income housing tax credits (LIHTCs) it claimed during closed tax years regardless of the statute of limitations.
May 31, 2006
Plaintiffs’ principal claim that the franchise tax credit depletes state funds to which they contribute through their taxes, and thus diminishes the total funds available for lawful uses and imposes disproportionate burdens on them, is insufficient to establish their standing to challenge the state franchise tax credit.
May 15, 2006
Asylum Hill Problem Solving Revitalization Association v. King
Plaintiffs are not entitled to bring a cause of action to compel the Connecticut Housing Finance Authority to take affirmative steps to prevent racial segregation and high concentration of poverty that allegedly have resulted from its administration of a federal low-income housing tax credit program.
February 21, 2006
Solick v. Oregon Department of Revenue
Taxpayer demonstrated that contamination of her home with toxic mold was an event that was not only sudden, but also unusual and unexpected, and her state claim of casualty loss for personal possessions for tax year 2001 is substantiated
March 8, 2004
Re Adoption of the 2003 Low Income Housing Tax Credit Qualified Allocation Plan
New Jersey Superior Court affirmed the New Jersey Housing Mortgage Finance Agency's (NJHMFA) adoption of its 2003 qualified allocation plan (QAP) and rejected a claim that it encourages racial segregation
April 28, 2004
Brademas v. Indiana Housing Finance Authority
Action against state housing finance authority alleging that authority had wrongfully denied a number of entities federal tax credits under a low-income housing credit program is barred by statute of limitations
January 12, 2004
Chevron TCI Inc. v. Talleyrand Associates
Court interprets partnership agreement where partnership anticipated obtaining tax credit benefits in form of tax credits due to partnership's ownership of a low-income housing tax credit project
December 19, 2003
Rhonda Carter v. Maryland Management Co.
Landlord participating in a federal low-income housing program use Maryland's "tenant holding over" statute to evict tenants
November 10, 2003
Federal Home Loan Mortgage Corp. v. Commissioner
Depreciation--Benefit of Below-Market Financing Can Be Amortizable Intangible Asset
September 29, 2003
Cuyahoga Metropolitan Housing Authority v. U.S.
Requirements for rent comparability studies to support owners' requests for Section 8 rent increases constituted a breach of housing assistance payments (HAP) contracts
September 22, 2003
Parkwood Limited Dividend Housing Association v State Housing Development Authority
Dissolution of Limited Dividend Housing Association underHousing Development Authority Act
September 16, 2003
Oti Kaga Inc. v. South Dakota Housing Development Authority
Racial Discrimination Against Native Americans
September 15, 2003
Topa Equities v. City of Los Angeles
LIPPRHA does not preempt HUD subsidized developments that have prepaid Section 236 mortgages from rent control laws
September 8, 2003
Brademas v. Kernan (Indiana Housing Finance Authority)
Denial of low-income homing tax credits/Statute of limitations for personal injury claims
February 27, 2003
Buckeye Community Hope Foundation v. City of Cuyahoga Falls
Citizen-led referendum to invalidate already-approved affordable housing property deemed constitutional
March 25, 2003
Oti Kaga Inc. v. South Dakota Housing Development Authority
Racial Discrimination Against Native Americans
February 8, 2002
Eastampton Center LLC v. Pennrose Properties, Inc.
"Inclusionary Development" Policy and Tax Credits
January 15, 2002
Wisconsin v. Board of Review of Beloit
April 27, 2000
New Arena Square North & amp South Ltd. v. Florida Housing Finance Corporation
Completeness of Tax Credit Applications
December 1, 1999
Redlands Surgical Services v. Commissioner of Internal Revenue
Joint Ventures: For Profit and NonProfit
July 19, 1999
John L. Brassard v. United States of America
Developer Fees-Payment Contingencies
July 29, 1999
Corbin West Tax Court Case
Seller Carryback Financing and Eligible Basis
January 15, 1999
Williamsburg Gardens v. Commissioner of Internal Revenue
Developer Fees and Eligible Basis
December 2, 1998
John W. Owen & Glenda P. McCormick v. United States of America
Cash Basis vs. Accrual Accounting-Deductibility of Expenses
December 17, 1998
Arnold R. and Marion R. Blitzer v. United States of America
Placed in Service Test-Certificates of Occupancy-Different Buildings, Different Months
July 14, 1982
Property Tax Assessment Cases
SAHFNet Google Group on property taxes
Brandon Bay Limited Partnership v. Payette County, Idaho
Value of tax credits allocated under the federal low-income housing tax credit program pursuant to Internal Revenue Code §42 should be included in the real property assessment of apartments for taxation purposes.
March 21, 2006
Wilsonville Heights Assoc. Ltd. v. Oregon Department of Revenue
Oregon Supreme Court ruled that the methodology for determining taxable value of interest in federally subsidized and restricted low-income housing property that reduces the market value of comparable unrestricted property by the present value of market rents surrendered by owner is consistent with the statutes and case law
November 3, 2005
Town Square Limited Partnership v. Clay County, S.D., Board of Equalization
South Dakota Supreme Court ruled that under South Dakota law, assessment under the income capitalization method of an apartment building that qualifies under the low-income housing tax credit program requires consideration of both the restricted rents imposed on the rental units as well as the federal tax credits allocated to the property
September 21, 2005
Spring Hill L.P. v. Tennessee Board of Equalization
Property tax assessments should include present value of federal Low-Income Housing Tax Credits in the valuations of low-income housing properties
December 31, 2003
Appeal of The Greens of Pine Glen Ltd. v. Durham County Board of Equalization
Consideration of Section 42 Restrictions in Property Tax Value
February 28, 2003
Maryville Properties, L.P. v. Nelson
Low-Income Housing Tax Credits Should Be Excluded in the Valuation of Real Property
March 13, 2002
The Greens of Pine Glen Ltd. v. Durham County Board of Equalization
Section 42 Restrictions Should be Considered in Property Tax Value
November 30, 2001
Real Estate Professional
Alfredo A. and Jane R. Galager, Petitioners v. Commissioner of Internal Revenue, Respondent
Taxpayer did not meet the 750 hour test
March 25, 2004
Karl and Brigit Jahina, Petitioners v. Commissioner of Internal Revenue, Respondent
Taxpayer failed half personal services test
November 21, 2002
William C. and Cheryl M. Fowler, Petitioners v. Commissioner of Internal Revenue, Respondent
Qualifying as a real estate professional for purposes of Section 469(c)(7).
March 22, 2002
Sidney C. Shaw, Petitioner v. Commissioner of Internal Revenue, Respondent
The government argued that Taxpayer did not establish he was a real estate professional. Court ruled that documentation provided was not reasonable.
February 6, 2002
Bailey v. Commissioner
Taxpayer not a real estate professional under Section 469(c)(7)
November 8, 2001
Danilo DeGuzman and Daisy DeGuzman, Plaintiffs v. United States of America, Defendant
US District Court, NJ found taxpayer did not rise to 750 hour test
May 24, 2001
Osama A. Mowafi v. Commissioner of Internal Revenue Service
Taxpayer not a real estate professional under Section 469(c)(7)
May 10, 2001
Matti Kosonen, Petitioner v. Commissioner of Internal Revenue, Respondent
Taxpayer did not file a proper election to group his rentals as a real estate professional.
March 28, 2000
Antonio & Luzviminda Pungot v. Commissioner of Internal Revenue
Section 469-Active Trade or Business Qualification
February 24, 2000
Nicholas A. and Marjorie E. Paleveda, Petitioners v. Commissioner of Internal Revenue, Respondent
Relief provisions for real estate professionals cannot be applied to years prior to 1994
September 18, 1997