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Low Income Housing Tax Credits Resources
- LIHTC Resources and FAQs
- Inclusionary Policy
- Allocation and Awards
- Qualified Allocation Plan (QAP) Resources
- Election to Fix Tax Credit Percentage
- Tax Credit Assistance Program (TCAP) Resources
- Tax Credit Exchange Program (TCX) Resources
- Carryover Resources
- 8609 Resources
- Compliance Resources
- Current Income Limits, Max Rents and Utility Allowance Resources
- Year 15 Properties (Y15) Resources
- Green Points Resources
- CDBG-DR Tax Credit and Multifamily (FRM) Overview Session Presentations
- Low Income Housing Tax Credit Conference Materials
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LIHTC Resources and FAQs
- FAQs as of 8.30.19 (50k PDF)
- 2019 9% Timeline (7k PDF)
- 2019 Targeted Urban Municipalities List (76k PDF)
- TUM Methodology (35k PDF)
- Proficient Schools List (2018) (64k PDF)
- Proficient Schools List (2017) (86k PDF)
- Census Tracts with 30%+ LIHTC Units (11k PDF)
- Opportunity Zones (93k PDF)
- 2019 QCTs (141k PDF)
- 2019 DDAs (711k PDF)
- Summary of Public Comments and Agency Responses (100k PDF)
- Market Study/ Appraisal Provider List (29k PDF)
- Inclusionary Review Analyst (29k PDF)
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Inclusionary Policy
ATTENTION DEVELOPERS: This notice shall serve to clarify and refine the Agency's policy with respect to the financing of inclusionary developments seeking Low Income Housing Tax Credits (LIHTC). VIEW THE POLICY HERE.
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Allocation and Awards
- Allocation Awards: Current and Historic - This links to the Allocation Awards page, which hosts all of the current and historic award information.
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Qualified Allocation Plan (QAP) Resources
Proposed 2019-20 Qualified Allocation Plan (QAP)- Download the Adopted 2019-20 Qualified Allocation Plan (QAP) (265k PDF) - Adopted by the HMFA Board on April 18, 2019.
- Download the 2019-20 QAP with proposed A500 amendments (235K PDF) - Approved by the HMFA Board on May 7, 2019
Current 2019 Timeline
- Download the 2019 QAP Timeline (78k PDF)
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Election to Fix Tax Credit Percentage
- Election to Fix Tax Credit Percentage (27k Microsoft Word DOC file)
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Tax Credit Assistance Program (TCAP) Resources
- NJHMFA Tax Credit Assistance Program Selection Criteria (26k PDF)
- TCAP Commitments through 1/6/2011 (11k PDF)
- TCAP Summary (12k PDF)
- TCAP Asset Management Plan (21k PDF)
- TCAP Timetable (36k PDF)
- Low Income Housing Tax Credits Application Package (126k PDF)
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Tax Credit Exchange Program (TCX) Resources
- NJHMFA Tax Credit Exchange (TCX) Program Application Process and Selection Criteria (52k PDF)
- TCX Commitments through 12/20/10 (11k PDF)
- TCX Subsidy Round (12k PDF)
- TCX Asset Management Plan (20k PDF)
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Carryover Resources
- Sponsor Certification (25k PDF)
- Carryover Allocation Form (44k DOC file), Table B (37k DOC file) and Instructions (19k PDF)
- Independent Auditor's Report (43k DOC file), with Attachment (305k XLS file)
- Tax Clearance Certification (70k PDF)
- Form of Binding Agreement (48k DOC)
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8609 Resources
- Sponsor Certification (26k PDF)
- Cost Certification Form (17k PDF)
- Cost Certification Schedules (68k XLS file)
- Investor Certification (5k PDF)
- Contractor Disclosure Certification (9k PDF)
- Certification of Completion of Affirmative Fair Housing Marketing (8k PDF)
- Developer Certification of MBE/WBE Utilization and CPA Opinion Letter (16k PDF)
- Special Needs or Social Services Certification (15k PDF)
- Tax Credit Certification Training Course Providers (28k PDF
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Compliance Resources
- Compliance Documents and Forms (Multiple Documents) - This link refers to the Compliance page, where all of the relevant compliance documents are updated regularly. This link will open in a new window.
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Current Income Limits, Max Rents and Utility Allowance Resources
These income limit documents refer to a number of programs and will be updated regularly from the Current Income Limits, Max Rents, and Utility Allowance Page.
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Year 15 Properties (Y15) Resources
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Green Points Resources
- 2018 QAP Green Requirements (1.5MB PDF)
- Energy Benchmarking Manual (348k PDF)
- How to Get Utility Data into Portfolio Manager (266k PDF)
- NJHMFA Guide to Obtaining Tenant Billing from Suppliers (206k PDF)
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CDBG-DR Tax Credit and Multifamily (FRM) Overview Session Presentations
CDBG Tax Credit and Multifamily (FRM) Overview Session Powerpoint Presentations - April 3 and April 9, 2013
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Low Income Housing Tax Credit Conference Materials
March 2019February 21, 2017 QAP Workshop
September 23, 2014 Governor's Housing Conference Presentations
"HMFA University - Tax Credits 101 and Beyond" Session- Affordable Housing and Community Development Tax Policy - Enterprise Presentation (223k PDF)
- Private Activity Bond and Four Percent Low Income Housing Tax Credits Basics - Novogradac & Company Presentation (6.5MB PDF)
October 17, 2012 Governor's Housing Conference Presentations
- Tax Credits 101 and Beyond: Year 15 Disposition Scenarios - Ingerman Presentation (652kPDF)
- Tax Exempt Bond Technical Issues - Mackey Presentation (55k PDF)
- QAP Changes (8k PDF)
- 2012 Update - General Information: Tax Credits 101 (142k PDF)
September 29, 2010 Governor's Housing Conference Presentations
- Session 1: Is There Really an Investor Behind Your Tax Credit Deal? (3.3MB PDF)
- Session 2: Surviving the Audit (4.4MB PDF)
September 23, 2009 Governor's Housing Conference Presentations
- Tax Credit Services Presentation (1.6MB PDF)
- Federal Stimulus I - TD Bank Presentation (88k PDF)
- Federal Stimulus I - Novogradic Presentation (840k PDF)
- Federal Stimulus I - Nixon Peabody Presentation (197k PDF)
- Federal Stimulus II -Conifer Presentation (197k PDF)
March 5, 2009 QAP Workshop Presentations
- 2009 Tax Credit QAP (9.5MB PDF)
- 2009 FHLB Affordable Housing Program (377k PDF)
March 11, 2008 QAP Workshop Presentations
- Tax Credit QAP (7.5MB PDF)
- Federal Home Loan Bank (339k PDF)
- Green Futures (2.2MB PDF)
- NJ Green Homes (588k PDF)
- NJ CORE Program (173k PDF)
September 26, 2007 Governor's Housing Conference Presentations
- Tax Credits 201 (213k PDF)
Please note: The timeline may be affected by any changes made to the QAP in response to comments received during the public comment period.