Cover illustration for “Available Unit Rule and Next Available Unit Rule in LIHTC”

Essay Compliance and Audits

Available Unit Rule and Next Available Unit Rule in LIHTC

How tax credit projects preserve affordability when tenant incomes rise above program limits.

Priya Nandakumar7 min read

Compliance and Audits · Program Rules · Recertification

A blog and newsletter on Income certification process and compliance best practices (HUD, LIHTC, HOME, HCV).

Cover illustration for “HOTMA Implementation Requirements for HUD Assisted Housing”

Essay Program Rules

HOTMA Implementation Requirements for HUD Assisted Housing

Owners must execute three separate income and asset rule changes by January 1, 2027.

Marcus Telford-Greer · 8 min read

Cover illustration for “Over-Income Tenant Procedures Under LIHTC Rules”

Essay Recertification

Over-Income Tenant Procedures Under LIHTC Rules

Owners must lease comparable units to qualified tenants when one tenant's income exceeds limits.

Renata Osei-Mensah · 9 min read

LIHTC was never built to punish a tenant for earning more money.
From Available Unit Rule and Next Available Unit Rule in LIHTC