CA Tax Credit Allocation Committee 15 April 2023
(vi) The buildings and low-income units in the project were suitable for occupancy,
taking into account local health, safety, and building codes, and the State or local
governmental unit responsible for making local health, safety, or building code
inspections did not issue a violation report for any building or low-income unit in the
project. If a violation report or notice was issued by the governmental unit, the owner
must attach a statement summarizing the violation report or notice, or a copy of the
violation report or notice to this certification. In addition, the owner must state
whether the violation has been corrected;
(vii) There has been no change in the eligible basis (as defined in §42(d)) of any building
in the project, (e.g., a common area has become commercial space, or a fee is now
charged for a tenant facility formerly provided without charge);
(viii) All tenant facilities included in the eligible basis under §42(d) of any building in the
project, such as swimming pools, other recreational facilities, and parking areas, were
provided on a comparable basis without charge to all tenants in the building;
(ix) If a low-income unit in the project becomes vacant during the year, that reasonable
attempts were, or are being made to rent that unit, or the next available unit of
comparable or smaller size, to tenants having a qualifying income before any units in
the project were, or will, be rented to tenants not having a qualifying income;
(x) If the income of tenants of a low-income unit increased above the limit allowed in
§42(g)(2)(D)(ii), the next available unit of comparable or smaller size in the project
was, or will be, rented to tenants having a qualifying income;
(xi) A regulatory agreement as described in §42(h)(6) was in effect, including the
requirement that an owner may not refuse to lease a unit in the project to a
prospective tenant who holds a voucher for assistance pursuant to Section 8 of the
United States Housing Act of 1937, as amended, because of the status of such
prospective tenant as the holder of such voucher or certificate.
(xii) All low-income units in the project were used on a non-transient basis (except for
transitional housing for the homeless provided under §42(i)(3)(B)(iii) single-room-
occupancy units rented on a month-by-month basis under §42(i)(3)(B)(iv));
(xiii) The project met all terms and conditions recorded in its Regulatory Agreement, if
applicable. (As detailed in the Regulatory Agreement and Exhibit A to the Regulatory
Agreement.);
(xiv) The applicable fraction (as defined in IRC Section 42(c)(1)(B)) met all requirements
of the credit allocation as specified on IRS Form(s) 8609 (Low-Income Housing
Credit Allocation Certification.);
(xv) No change in ownership of the project has occurred during the reporting period;
(xvi) The Project has not been notified by the Internal Revenue Service that it is no
longer a “qualified low-income housing project” within the meaning of Section 42 of
the IRC.
(xvii) No additional tax-exempt bond funds or other Federal grants or loans with interest
rates below the applicable federal rate have been used in the project since it was
placed in service;
(xviii) The project contains: ______ low income units. On December 31, 20##, the
number of low income units that were occupied by tax credit eligible households was
_______.
(xix) The project did not suffer any casualty loss in 20##; fire, flood, earthquake, or