Massachusetts

Your site for all Massachusetts LIHTC compliance requirements

Massachusetts

End of Year Reporting

TitleFile SizeFile TypeLink
MA Letter to the Owner212 KBpdf
Owner’s Certificate of Continuing LIHTC Program Compliance – Rev. 12/21/23557 KBpdf

Required Forms

TitleFile SizeFile TypeLink
Tenant Income Certification (rev 2024)182 KBpdf

Recommended Tenant Forms

For a list of all of our forms please click here.

TitleFile SizeFile TypeLink
Custody and Child Support Affidavit91 KBpdf
Over Income Clarification Form72 KBpdf
Telephone Verification Form34 KBdoc
Consent Form for the New TIC9 KBpdf

References

TitleFile SizeFile TypeLink
HUD has issued clarification regarding excluded income25 KBpdf

Document Library

Quick Info

Compliance Manual

Massachusetts Compliance Manual (Currently Unavailable)9 MB

End of Year Software

Status Report Software Instructions25 KB
Spectrum Status Report Software27 MB

Income Limits

Submission Deadline

End of Year documentation is due no later than March 15.

Spectrum Contacts

Edward Clark Edward Clark
Edward Clark's Bio

Edward Clark

Designation:

MA

Phone:

207-805-0027

Email:

eclark@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

Massachusetts,State Monitoring

Ed 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

Cathy Turner

Cathy Turner

MA, WV, HI, DE Contact
Cathy Turner Cathy Turner
Cathy Turner's Bio

Cathy Turner

Designation:

MA, WV, HI, DE

Phone:

207-805-0036

Email:

cturner@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

Delaware,Hawaii,Massachusetts,State Monitoring,West Virginia

Cathy joined Spectrum in 2007, and she specializes in the states of Massachusetts and Hawaii. Her previous experience included 15 years in property management. She is particularly skilled in making LIHTC requirements understandable to management staff. Her hands-on experience working with management systems is especially helpful.

Certifications
C17P, COS, ARM

Carolyn Price Carolyn Price
Carolyn Price's Bio

Carolyn Price

Designation:

MA, DE

Phone:

207-805-0041

Email:

cprice@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

Delaware,Massachusetts,State Monitoring

Carolyn 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 Robert Berman
Robert Berman's Bio

Robert Berman

Designation:

MA

Phone:

207-767-8000

Department:

Massachusetts,State Monitoring

Robert 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

News Archive

Prior news articles may contain outdated documents, links and information.

NSPIRE Inspection Standards – Smoke Alarms

There are some notable changes as to what is required to comply with smoke detector placement. These changes bring Inspection standards closer to NFPA standards.

EOY 2023 Submissions Due March 15, 2024

The 2022 letter to the owner has been updated. A copy of the letter can be found under the End of Year Report document section on the Massachusetts page.

Massachusetts LIHTC Compliance Training – LIVE – December 6, 2023

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 in the state. This course will […]

LIHTC Compliance and HOTMA in Massachusetts Q & A

Effective January 1, 2024 the updated HOTMA rules take affect.  Below are some common questions that we have been receiving regarding the HOTMA update. Question 1: “Are certifications effective 1/1/2024 […]

EOY 2022 Submissions Due March 15, 2023

The 2022 letter to the owner has been updated. A copy of the letter can be found under the End of Year Report document section on the Massachusetts page.

IRS NOTICE 2022-52 PANDEMIC RELIEF GUIDANCE

On October 7, 2022 the IRS has released guidance that provide temporary relief from certain section 42 requirements.

2022 Massachusetts HOME Limits

HUD has published the 2022 HOME limits and they are effective June 15, 2022. To find your 2022 HOME income limits visit this site: https://www.hudexchange.info/programs/home/home-income-limits/ To find your 2022 HOME […]

2022 Massachusetts Income Limits

HUD has announced the 2022 income limits for the MTSP housing programs effective April 18, 2022.

5.9% Social Security COLA for 2022

The Social Security Administration has announced the Cost-of-Living Adjustment (COLA) for 2022. Social Security recipients will get a cost of living increase of 5.9%, the largest increase since 1982.

2021 Income Limits Released

HUD has released the 2021 income limits. They are effective 4/01/21 and must be in use no later than 5/15/21 To find your 2021 income limits visit: https://www.huduser.gov/portal/datasets/mtsp.html

Recertification Waivers Extended to 9/30/21

You must still complete the move in certifications on time, though.

FAST ACT Recertification

Recertification procedures under the FAST ACT DO NOT apply to LIHTC Recertification in MA.