Novogradac LIHTC Property Management Handbook

2023 Edition
Novogradac LIHTC Property Management Handbook, 2023 Edition

The 2023 Novogradac LIHTC Property Management Handbook guides readers through the most up-to-date information in the complex field of low-income housing tax credit (LIHTC) compliance monitoring. The 2023 edition includes substantial information on the average-income test (AIT) for LIHTC properties, including unit designations, how to identify qualified groups of units and navigating changes in their designations. The LIHTC Property Management Handbook also includes updates to IRS regulatory guidance. This comprehensive resource features updated guidance on important time periods, the utility allowance and more, as well as real-world examples demonstrating how property management principles should be applied.

The 2023 Novogradac LIHTC Property Management Handbook provides:

New sections about:

  • AIT unit designations
  • Identification of qualified groups of units
  • Changes in designations of AIT units

Updated sections about:

  • Important time periods
  • Combining USDA and LIHTC rent limits
  • Utility Allowance
  • Next-Available-Unit Rule
  • Novogradac Rent & Income Limit Estimator

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