Massachusetts

Your site for all Massachusetts LIHTC compliance requirements

Massachusetts

End of Year Reporting

TitleFile SizeFile TypeLink
MA Letter to the Owner204 KBpdf
Owner’s Certificate of Continuing LIHTC Program Compliance – Rev. 2021495 KBpdf

Required Forms

TitleFile SizeFile TypeLink
Tenant Income Certification – Effective January 1, 202144 KBdocx
Tenant Income Certification – Effective January 1, 2021349 KBpdf

Recommended Tenant Forms

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

TitleFile SizeFile TypeLink
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 Manual9 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:

Owner, 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
Cathy Turner's Bio

Cathy Turner

Designation:

MA, HI

Phone:

207-805-0036

Email:

cturner@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

Hawaii,Massachusetts,State Monitoring

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

Phone:

207-805-0041

Email:

cprice@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

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

News Archive

Prior news articles may contain outdated documents, links and information.

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.

Regarding EOY Reporting and Ruling 2020-53

A number of people have asked about completing end of year reporting for 2020 in light of the IRS ruling exempting owners from completing recertifications between 4/1/20 and 12/31/20.

Message from DHCD Regarding COVID-19

As the pandemic continues, DHCD wants to provide you with further guidance on income certifications and recertifications.

Rent Increases During COVID-19 Emergency

light of the new income and rent limits announced by the United States Department of Housing and Urban Development (HUD) on April 1, 2020.

Update on COVID-19 and Spectrum On-site Monitoring

Spectrum has suspended on-site monitoring at the direction of DHCD

HUD 2020 Income Limits

They are effective 4/01/20 and must be in use no later than 5/15/20.