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Low Income Housing Tax Credit Handbook
Index
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S CORPORATIONS
Reporting requirements, 3:147, 3:149
Special 1990 election, 3:151
Taxpayers who can use LIHTC, 2:14
SAFE HARBOR
Not-for-profit participation, taxpayers who can use
LIHTC, 2:57-2:60
SALES
Appraisals for LIHTC properties, sales comparison
approach, 4:11, 4:22-4:24
Existing buildings, eligible basis, 3:84, 3:86
Recapture of LIHTC, 3:207, 3:208
SALES TAX
Tenant's payment of city sales tax viewed as rent, 5:9
SANCTIONS
See index heading PENALTIES
SATISFYING LOCAL HOUSING NEEDS
Corporate investors, taxpayers who can use LIHTC, 2:27
SATISFYING MINIMUM SET-ASIDE REQUIREMENTS
Qualified low-income housing project, 3:30
SCATTERED SITE PROJECTS
Qualified low-income housing project, 3:31
SCHEDULE A
Form 8609, 3:147
SCHEDULE K-l
Large partnership rules, 3:267, 3:270
SECTION 8
3:28, 5:30
Gross rent, qualified low-income housing project, 3:18
Managing LIHTC properties, 5:11, 5:12, 5:21, 5:22, 5:30, 5:74
Moderate rehabilitation projects, qualified
low-income housing project, 3:35
SECURING FINANCING
Appraisals for LIHTC properties, uses, 4:6
SECURITIES
Pledging treasury securities, recapture of LIHTC, 3:215
SECURITY INTEREST
Eligible basis, existing buildings, 3:91-3:93
SEGREGATION OF COSTS
Capital recovery, cost segregation studies, 3:2523:254
SERVICE, PLACEMENT IN
See index heading PLACEMENT IN SERVICE
SERVICES
Nontenants, mixed commercial/residential use, 3:116
Optional services. See index heading
OPTIONAL SERVICES
Personal service corporations, 2:15, 3:188
Qualified low-income housing project, rent-restricted test, 3:21
Supportive services. See index heading SUPPORTIVE SERVICES
SET-ASIDES
Deep rent skewing set-aside, changes in tenant income or area median gross income, 3:27, 5:29
Minimum set-aside tests. See index heading
MINIMUM SET-ASIDE TESTS
Ten percent nonprofit set-aside, allocation of' LIHTC, 3:159
SHAREHOLDERS
S corporations, taxpayers who can use LIHTC, 2:14
SIGNATURES
Managing LIHTC properties, drafting rental
agreement, 5:61
SIGNIFICANT RECENT EVENTS
History of LIHTC, 1:12
SINGLE FAMILY DWELLINGS
Qualified low-income housing project, 3:11
SINGLE ROOM OCCUPANCY
Managing LIHTC properties, 5:32
Qualified basis, 3:45, 3:50
Qualified low-income housing project, 3:9
Special use rental housing, qualified basis, 3:50
SIX-MONTH TERM
Rental agreement, managing LIHTC properties, 5:78
SIZE
Bedrooms, next available unit rule, 5:26, 5:27
Family, managing LIHTC properties, 5:15, 5:16, 5:54, 5:65
Household, managing LIHTC properties, 5:15
Program size explanation, corporate investors' use
of LIHTC, 2:39
Sample size of tenant files, increasing, 5:56
SMALL BUSINESSES
Disabled access tax credits, interaction of LIHTC with other credits, 3:198
SOFT OR INDIRECT COSTS
Valuation, appraisal process for LIHTC properties, 4:20
SPECIAL 1990 ELECTION
Reporting requirements, 3:151
SPECIAL BOND F1NANCING ALLOCATION RULES
Allocation of LIHTC, 3:168
SPECIAL LIHTC TREATMENT
Individual investors, taxpayers who can use LIHTC, 2:6
SPECIAL RULE FOR FOUR OR FEWER UNITS
Qualified basis, low-income occupancy percentage, 3:48
SPECIAL TAXES
Use restrictions, 3:200-3:203
SPECIAL TWENTY FIVE-SIXTY TEST FOR NEW YORK CITY
Minimum set-aside tests, 3:3, 3:6, 5:3
SPECIAL USE RENTAL HOUSING
Qualified basis, low-income occupancy percentage, 3:50
SPONSORS
Individual investors, taxpayers who can use LIHTC, 2:3
Intermediary use, taxpayers who can use LIHTC, 2:53, 2:54
SPOUSES
See index heading HUSBAND AND WIFE
SRO
See index heading SINGLE ROOM OCCUPANCY
STANDARD PROCEDURES
Income approach to valuation, appraisal process for LIHTC properties, 4:31-4:42
START-UP COSTS
Eligible basis, qualified basis, 3:59
STATES
Allocation of LIHTC. See index heading
ALLOCATION OF LIHTC
Below-market loans, technical income tax aspects of LIHTC, 3:256
Building identification number (BIN), reporting
requirements, 3:147
California. See index heading CALIFORNIA
Managing LIHTC properties, 5:1 et seq.
Qualified low-income housing project, state specific
agreement, 3:7
Technical income tax aspects of LIHTC, state
lowincome housing tax credits, 3:244
STIPULATIONS IN LEASE
Next available unit rule, managing LIHTC properties, 5:24
STREETS
Collector streets, eligible basis, 3:63
STRENGTHENING BONDS
Recapture of LIHTC, 3:214
STRUCTURAL MODIFICATIONS
Qualified basis, eligible basis, 3:111
STUDENTS
Full-time students, 3:34, 5:43
Managing LIHTC properties. See index heading
MANAGING LIHTC PROPERTIES
Qualified low-income housing project, 3:34
STUDIES
Capital recovery, cost segregation studies, 3:2523:254
Market studies for LIHTC properties, 4:2-4:4, 4:464:65
SUBDIVISION
State constitutional home rule subdivision,
allocation of LIHTC, 3:169
SUBSTANTIAL IMPROVEMENT
Nonqualified substantial improvement, eligible basis, 3:95
SUBSTITUTION
Cost approach to valuation, appraisal process for LIHTC properties, 4:18
SUCCEEDING YEARS
Technical income tax aspects of LIHTC, 3:1, 3:149
SUITABLE FOR OCCUPANCY
Generally, 3:46, 5:33
SUPERSEDING BONDS
Recapture of LIHTC, 3:214
SUPPLEMENTAL SECURITY INCOME
Gross rent, qualified low-income housing project, 3:20
SUPPLY AND DEMAND
Appraisals for LIHTC properties, 4:7, 4:8, 4:14, 4:28
Market studies for LIHTC properties, 4:46, 4:48, 4:54-4:63
SUPPORTIVE SERVICES
Gross rent, 3:18, 3:21, 5:13
Homeless, qualified basis, 3:53
Managing LIHTC properties, 5:13
SURETY BONDS
Recapture of LIHTC, 3:214
SYNDICATORS
Appraisals for LIHTC properties, 4:7, 4:12, 4:24
Developer fees, qualified basis, eligible basis, 3:79, 3:80
Market studies for LIHTC properties, uses, 4:48
Potential advantages of limited liability companies
for low-income housing syndicators, 3:232
Sales comparison approach to valuation, appraisals
for LIHTC properties, 4:24