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This document outlines the policies and review criteria established by the Harris County Community Services Department (HCCSD) for granting resolutions of \'Support\' or \'Non-Objection\' to multi-family developments seeking Housing Tax Credits (HTC) from the Texas Department of Housing and Community Affairs (TDHCA). It emphasizes equitable access to affordable housing, the importance of guidelines in alignment with local plans, and fundamental evaluation procedures to ensure compliance with...
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What is housing tax credit policy?
The housing tax credit policy is a federal program designed to incentivize the development and rehabilitation of affordable rental housing for low-income individuals and families. It provides tax credits to property owners, which can be used to reduce their federal tax liabilities.
Who is required to file housing tax credit policy?
Individuals and entities that own or develop affordable rental housing properties utilizing federal Low-Income Housing Tax Credits (LIHTC) are required to file the housing tax credit policy.
How to fill out housing tax credit policy?
To fill out the housing tax credit policy, you must obtain the necessary forms from the relevant tax authority, provide accurate information about the property, ownership, income levels of tenants, and compliance with regulatory requirements, and submit the completed forms by the deadline.
What is the purpose of housing tax credit policy?
The purpose of the housing tax credit policy is to increase the availability of affordable housing options for low-income residents and to stimulate investment in the construction and rehabilitation of residential properties.
What information must be reported on housing tax credit policy?
Information that must be reported includes property details, ownership information, compliance with income and rent restrictions, occupancy rates, and any changes in management or ownership structure.
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