Massachusetts
EOY Documentation Due March 15, 2026
The implementation date has been pushed back to 1/1/2027 as many expected.
HOTMA Requirements Delayed
The implementation date has been pushed back to 1/1/2027 as many expected.
2026 COLA ANNOUNCED
The Social Security Administration has announced the Cost-of-Living Adjustment (COLA) for 2026. Social Security recipients will get a cost of living increase of 2.8%.
End of Year Reporting
| Title | File Size | File Type | Link |
|---|---|---|---|
| MA Letter to the Owner | 251 KB | ||
| Owner's Certificate of Continuing LIHTC Program Compliance - Rev. 3/24/25 | 324 KB |
Required Forms
| Title | File Size | File Type | Link |
|---|---|---|---|
| Tenant Income Certification (HOTMA rev 9-2024) | 343 KB |
Recommended Tenant Forms
For a list of all of our forms please click here.
| Title | File Size | File Type | Link |
|---|---|---|---|
| Custody and Child Support Affidavit | 78 KB | ||
| Over Income Clarification Form | 72 KB | ||
| Unemployed Status Affidavit | 64 KB | ||
| Telephone Verification Form | 34 KB | doc | |
| Consent Form for the New TIC | 9 KB |
References
| Title | File Size | File Type | Link |
|---|---|---|---|
| HUD has issued clarification regarding excluded income | 25 KB |
Document Library
| Title | File Size | File Type | Link |
|---|---|---|---|
| Tenant Income Certification (HOTMA rev 9-2024) | 343 KB | ||
| Custody and Child Support Affidavit | 78 KB | ||
| Over Income Clarification Form | 72 KB | ||
| Unemployed Status Affidavit | 64 KB | ||
| HUD has issued clarification regarding excluded income | 25 KB | ||
| Telephone Verification Form | 34 KB | doc | |
| Consent Form for the New TIC | 9 KB | ||
| MA Letter to the Owner | 251 KB | ||
| Owner's Certificate of Continuing LIHTC Program Compliance - Rev. 3/24/25 | 324 KB | ||
| Massachusetts Compliance Manual (Currently Unavailable) | 9 MB |
Quick Info
Compliance Guide
Income Limits
Submission Deadline
End of Year documentation is due no later than March 15.
Spectrum Contacts
Edward Clark
Designation:
Vice President of Special Projects and State OperationsPhone:
207-805-0027Email:
[email protected]Address:
8:00AM-5:00PM ESTDepartment:
Massachusetts,State MonitoringEd joined Spectrum in February 1999. Ed has extensive training and practical knowledge of inspection protocols and LIHTC requirements. He has performed tenant file reviews and physical inspections in Massachusetts, Maine, New Hampshire, Connecticut, Maryland, West Virginia, Wyoming, California, Nebraska, Texas, New Mexico, Hawaii and American Samoa. Mr. Clark graduated from Ithaca College in 1990 with a degree in speech communication. He is happily married to his wife of 25 years, has two children, and feeds the dog and both cats every morning.
Certifications
C24P, REAC, Section 42 Housing
Carolyn Price
Designation:
MA, DEPhone:
207-805-0041Email:
[email protected]Address:
8:00AM-5:00PM ESTDepartment:
Delaware,Massachusetts,State MonitoringCarolyn re-joined Spectrum in November 2015 after previously working here in 2002. She has worked in the housing industry since 1992. Her experience ranges from site management, compliance, regional manager and asset management. She owned a consulting business from 2007 to 2015 working for private management companies with compliance and assisted Spectrum with California and West Virginia state monitoring. She also has LIHTC, HUD and RD experience.
Certifications
C19P, COS
Robert Berman
Designation:
MAPhone:
207-767-8000Department:
Massachusetts,State MonitoringRobert joined Spectrum in March 2021. Robert spent 20 years in Japan working in the entertainment industry before moving back to his home state of Maine and working in the housing industry. Prior to joining Spectrum, Robert had several years of experience working in various affordable housing programs including HUD, RD, HOME, LIHTC. He has a Bachelor’s Degree from Emerson College.
Certifications
C3P, STAR, COS
Nadia Garcia
Designation:
MAPhone:
207-767-8000Department:
Massachusetts,State MonitoringNews Archive
Prior news articles may contain outdated documents, links and information.
The implementation date has been pushed back to 1/1/2027 as many expected. The implementation date has been pushed back to 1/1/2027 as many expected. The Social Security Administration has announced the Cost-of-Living Adjustment (COLA) for 2026. Social Security recipients will get a cost of living increase of 2.8%. HUD has issued a HOTMA update beginning January 1, 2026 HUD has announced the 2025 income limits for the MTSP housing programs effective April 1, 2025. There are some notable changes as to what is required to comply with smoke detector placement. These changes bring Inspection standards closer to NFPA… The 2022 letter to the owner has been updated. A copy of the letter can be found under the End of Year Report document… Spectrum Compliance the “Authorized Delegate” for Massachusetts is pleased to provide LIHTC compliance training to those involved in the ownership/management of tax credit housing… Effective July 1, 2025 the updated HOTMA rules take affect. Below are some common questions that we have been receiving regarding the HOTMA update.… The 2022 letter to the owner has been updated. A copy of the letter can be found under the End of Year Report document… On October 7, 2022 the IRS has released guidance that provide temporary relief from certain section 42 requirements. HUD has published the 2022 HOME limits and they are effective June 15, 2022. To find your 2022 HOME income limits visit this site:…EOY Documentation Due March 15, 2026
HOTMA Requirements Delayed
2026 COLA ANNOUNCED
HOTMA 2026 Update
2025 Massachusetts Income Limits
NSPIRE Inspection Standards - Smoke Alarms
EOY 2023 Submissions Due March 15, 2024
Massachusetts LIHTC Compliance Training - LIVE - December 6, 2023
LIHTC Compliance and HOTMA in Massachusetts Q & A
EOY 2022 Submissions Due March 15, 2023
IRS NOTICE 2022-52 PANDEMIC RELIEF GUIDANCE
2022 Massachusetts HOME Limits