Housing Credit Compliance

Functions of the Division

The Division of Program Compliance is responsible for conducting annual reviews of properties awarded housing credits as well as tri-annual on-site reviews of the property. Owners are required to maintain compliance with federal and state program requirements for at least 30 years. To determine compliance owners submit annual self-certifications of tenant information via THDA's internet-based reporting system, Certification On-Line (COL). The Division reviews information submitted to determine compliance. All noncompliance is reported to the Internal Revenue Service ("IRS") on Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. Noncompliance is cured using the methodology described in the 8823 Guidebook issued by the IRS.

The Division offers Compliance Training for owners, managers, and dedicated compliance staff of housing credit properties. This training is offered several times per year in various locations in the state. Automated registration will be available when the training session dates and locations have been determined.

Compliance Forms

Compliance Bulletins, Notices or Letters

Housing Credit Management System (HCMS)

Income Limits

  • Applicants should utilize this link to determine Income Limits.

For more information, please contact Chuck O'Donnell, Multifamily Programs Compliance Manager.