Housing Tax Credit Compliance

What the Program Does:

The Housing Tax Credit Compliance (HTCC) unit exists to service and oversee the contractual documents and covenants between private developers and the Kansas Housing Resources Corporation (KHRC). The unit provides advanced training and technical assistance to owners and managers on federal and state rules and regulations in the areas of program compliance, code compliance, Americans with Disabilities Act (ADA) and Fair Housing, and landlord/tenant law.

The unit ensures the affordability, safety and durability of housing developed using the federal tax credit, and assists in problem solving at the local level where properties may struggle due to a change in market conditions, owner negligence, acts of nature, community relationships or problems encountered when operating a development that has multiple sources of funding.

Who the Program Helps:

Private developers, syndicators, attorneys, bankers, accountants, managers, etc. are provided with advanced technical assistance in either written or oral form regarding compliance with federal and state laws. This includes program manuals; income and rent data, sample policies for grievances, management plans, fair housing plans, and marketing plans; etc.

The unit also conducts a series of training sessions each year. Kansans who qualify to live in tax credit housing are provided help in understanding program rules as they pertain to initial and continued eligibility. The HTCC unit mediates tenant/landlord disputes; assists in ADA and Fair Housing enforcement; and inspects buildings, grounds, and apartment units against local building, health, and safety codes and the HUD Uniform Physical Condition Standards (UPCS).

How It Works:

Federal tax credit codes require states to conduct an on-site monitoring review of each tax credit development at least once every three years during its 30-year contract period. All new developments receive a site visit from the State within two years of the date the last building in the development is placed into service, and then once every three years thereafter. Every year the owner files an annual report with the state agency that conveys information regarding leasing activities and ability to adhere to the restricted use requirements outlined in the contractual documents and covenants.

The on-site reviews include an analysis of the property’s operations, tenant file reviews, physical inspections, restricted use compliance, financial stability, local market conditions, reserve usage, affordability (rents charged), etc. Troubled properties are examined more closely and reviewed more often until they are once again viable. HTCC staff work with the limited liability companies, limited partnerships, management staff, and staff from other agencies that may have a financial interest in the property - U.S. Department of Housing and Urban Development (HUD), U.S.D.A. Rural Development, Federal Home Loan Bank, etc. - in strategizing and developing plans while trying to protect tenants from being displaced.

Type(s) of Assistance:

Services

Key Statistics for 2003:

365 developments reported rental activity in calendar year 2002.

963 buildings were scheduled for on-site inspections in calendar year 2003.

1,999 apartment units and tenant records were scheduled for on-site inspection in calendar year 2003.

Five compliance training workshops were provided in calendar year 2003.

Contact Information:

Sheila Robles
Compliance Administrator
611 S. Kansas Avenue, Suite 300
Topeka, Kansas 66603-3803
Phone: (785) 296-1134
Fax: (785) 296-8985

Related Programs:

Housing Tax Credits
Community Housing Development Organization
Fair Housing
Private Activity Bond Allocation

More Program Info

HTC Program: Compliance Monitoring Procedures and Reporting Forms Manual

HTCC Program Forms
HTCC Related Links

KHRC HTC Contact List

Documentation and Forms for Hurricane Katrina Response

Housing Tax Credit Compliance Monitoring for 2007

HTCC Siminar Registration Form