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Welcome to New Hampshire Housing Finance Authority's Low Income Housing Tax Credit Compliance Home Page!
As the allocating agency of the LIHTC Program, New Hampshire Housing is required to monitor qualified low income housing projects for noncompliance with the provisions of the Internal Revenue Code (IRC) § 42 and relies on guidance published by the Department of Treasury and the Internal Revenue Service (IRS), and New Hampshire Housing's Qualified Allocation Plan (QAP).
The purpose of this website is to inform our clients managing LIHTC properties of what is expected by our agency. Specific policies and forms have been developed to guide you through the process; along with income and utility information as well as other useful features and links. We view the contents of this website as useful tools necessary for your success with the Low Income Housing Tax Credit Program.
The information and policies provided do not fully detail all of the rules and regulations found in IRC §Section 42. It is expected that those agents and owners managing a LIHTC property have had the proper LIHTC program training, and, therefore, understand what is expected from New Hampshire Housing Finance Authority.
We hope you find this information helpful as we continue to expand the compliance information available to us and to you, our clients. If there are any questions regarding the information found here or any other LIHTC compliance issues please email Susan Tomasetti at stomasetti@nhhfa.org.
