Code of Maine Rules › 99 - INDEPENDENT AGENCIES › 346 - MAINE STATE HOUSING AUTHORITY › Chapter 16 - LOW-INCOME HOUSING TAX CREDIT RULE › Appendix 346-16-D - LOW INCOME HOUSING TAX CREDIT PROGRAM OWNER'S CERTIFICATE OF CONTINUING PROGRAM COMPLIANCE

Current through 2024-29, July 17, 2024
To:
MaineHousing
26 Edison Drive
Augusta, ME 04330
Certification Dates:
From:
January 1, 20_______
To:
December 31, 20_______
Project Name:
Project No:
Project Address:
City:
County:
Zip:
Tax ID # of Ownership Entity:
Building Identification
							 Number(s):
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
[] No buildings have been Placed in Service
[] At least one building has been placed in Service
							 but owner elects to begin credit period in the following year.
If either of the above applies, please check the
							 appropriate box, and proceed to page 2 to sign and date this form.
The
				  undersigned___________________________________________________________________
				  on behalf of
______________________________________________________________
				  (the "Owner"), hereby certifies that:
1. The project meets the minimum requirements of: (check
				  one)
[]
20 - 50 test under Section 42(g)(1)(A) of the
				  Code
[]
40 - 60 test under Section 42(g)(1)(B) of the
				  Code
[]
15 - 40 test for "deep rent-skewed" projects
				  under Section 42(g)(4) and 142(d)(4)(B) of the Code
[] Income Averaging
2. There has been
no change in the applicable
				  fraction
(as defined in Section 42(c)(1)(B) of the Code) for any
				  building in the project:
[] NO CHANGE [] CHANGE
If
"Change",
list the applicable fraction to be
				  reported to the IRS for each building in the project for the certification year
				  on page 4:
3. There have been no changes in the building's eligible
				  basis under Section 42(d) of any building in the project.
[] NO CHANGE [] CHANGE
If
"Change",
list the changes on page 4:
4. The owner has received an annual Tenant Income
				  Certification from each low-income resident and documentation to support that
				  certification, or the owner has a re-certification waiver letter from the IRS
				  in good standing, has received an annual Tenant Income Certification from each
				  low-income resident, and documentation to support the certification at their
				  initial occupancy.
[] YES [] NO
5. Each low-income unit in the project has been
				  rent-restricted under Section 42(g)(2) of the Code:
[] YES [] NO
6. All low-income units in the project are and have been for
				  use by the general public and used on a non-transient basis (except for
				  transitional housing for the homeless provided under Section 42(i)(3)(B)(iii)
				  of the Code):
[] YES [] NO [] HOMELESS
7. There has been no finding of discrimination under the Fair
				  Housing Act, 42 U.S.C
				  3601-3619 with respect to this project.
				  A finding of discrimination includes an adverse final decision by the Secretary
				  of Housing and Urban Development (HUD),
				  24 CFR
				  180.680, an adverse final decision by a
				  substantially equivalent state or local fair housing agency,
				  42 U.S.C
				  3616a(a)(1), or an adverse
				  judgment from a federal court:
[] FINDING [] NO FINDING
If "
Finding
", please explain the nature of the
				  violation and attach a copy of the decision or judgment.
8. There has been no finding of discrimination under any
				  other applicable local, State or federal equal access or nondiscrimination law
				  with respect to this project. A finding of discrimination includes an adverse
				  final decision by the governmental agency responsible for administering such
				  law, or an adverse judgment from a court with jurisdiction over such
				  law:
[] FINDING [] NO FINDING
If "
Finding
", please explain the nature of the
				  violation and attach a copy of the decision or judgment.
9. Each building in the project is and has been suitable for
				  occupancy, taking into account local health, safety, and building codes (or
				  other habitability standards), and the state or local government unit
				  responsible for making building code inspections did not issue a report of a
				  violation for any building or low income unit in the project:
[] YES [] NO
If
"No"
, explain the nature of violation on
				  page 4 and attach a copy of the violation report as required by
				  26 CFR
				  1.42-5 and any documentation of
				  correction.
10. Each building and all FedHome (HOME) assisted units are
				  suitable for occupancy, taking into account State and local health, safety, and
				  other applicable codes, ordinances, and requirements, and the ongoing property
				  standards established by the participating jurisdiction (MaineHousing) to meet
				  the requirements of 24 CFR, Part 92, HOME Investment Partnership Program,
				  Section 92.251.
[] YES [] NO [] N/A
11. There has been
no change in the eligible
				  basis
(as defined in Section 42(d) of the Code) of any building in the
				  project since last certification submission:
[] NO CHANGE [] CHANGE
If
"Change"
, state nature of change (e.g., a
				  common area has become commercial space, a fee is now charged for a tenant
				  facility formerly provided without charge, or the project owner has received
				  federal subsidies with respect to the project which had not been disclosed to
				  the allocating authority in writing) on page 4:
12. All tenant facilities included in the eligible basis
				  under Section 42(d) of the Code of any building in the project, such as
				  swimming pools, other recreational facilities, parking areas, washer/dryer
				  hookups, and appliances were provided on a comparable basis without charge to
				  all tenants in the buildings:
[] YES [] NO
13. If a low-income unit in the project has been vacant
				  during the year, 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 were or will be rented to tenants not having
				  a qualifying income:
[] YES [] NO
14. If the income of tenants of a low-income unit in any
				  building increased above the limit allowed in Section 42(g)(2)(D)(ii) of the
				  Code, the next available unit of comparable or smaller size in that building
				  was or will be rented to residents having a qualifying income:
[] YES [] NO
15. Project complies with an extended low-income housing
				  commitment as described in section 42(h)(6) (not applicable to buildings with
				  tax credits from years 1987-1989):
[] YES [] NO [] N/A
16. In the prior 12 month period, the owner has:
a) terminated the tenancy of a tenant in a low income unit,
				  including without limitation, non-renewal of the lease of an existing tenant in
				  a low income unit, for other than good cause;
b) increased the gross rent of a tenant with respect to a low
				  income unit not otherwise permitted under Section 42 of the Code and any other
				  applicable program (e.g. HOME, HUD Section
				  8);
c) denied tenancy to any applicant, terminated the tenancy of
				  any tenant, or failed to assist a tenant in finding alternative appropriate
				  housing in violation of Title VI of the Violence Against Women Reauthorization
				  Act of 2013, 34 USC Subpart 2 - housing rights Chapter 121 and applicable
				  regulations (VAWA), as amended.
[] YES symbol [] NO
If
"Yes
", please explain the nature of the
				  violation on page 4.
17. The project complies with the requirements of all
				  applicable Federal and State Housing Programs included in the development
				  (e.g., Rural Housing Services, HOME, HUD Section
				  8, or Tax-Exempt Bonds).
[] YES symbol [] NO
If
"No
", please explain the nature of the
				  violation on page 4.
18. The owner received its credit allocation from the portion
				  of the state ceiling set-aside for a project involving "qualified non-profit
				  organizations" under Section 42(h)(5) of the code and its non-profit entity
				  materially participated in the operation of the development within the meaning
				  of Section 469(h) of the Code.
[] YES symbol [] NO [] N/A
19. The property has not suffered a casualty loss resulting
				  in the displacement of residents.
[] YES symbol [] NO
If "Yes", please explain the nature of the loss on page
				  4.
20. There has been no change in the ownership or management
				  of the project:
[] NO CHANGE [] CHANGE
If
"Change"
, complete page 4 detailing the
				  changes in ownership or management of the project.
Note: Failure to complete this form in its entirety
				  will result in noncompliance with program requirements. In addition, any
				  individual other than an owner or general partner of the project is not
				  permitted to sign this form, unless permitted by the state
				  agency.
The project is otherwise in compliance with the Code,
				  including any Treasury Regulations, the applicable State Allocation Plan, and
				  all other applicable laws, rules and regulations. This Certification and any
				  attachments are made UNDER PENALTY OF PERJURY.
__________________________________
(Ownership Entity)
By:
							 __________________________________
Title:
							 __________________________________
Date:
							 __________________________________
PLEASE PROVIDE ANY CHANGES OR EXPLANATIONS REQUIRED
				  UNDER QUESTIONS 1-19.
Question
#
Explanation
CHANGE IN MANAGEMENT CONTACT
Date of Change:
Management Co. Name:
Management Address:
Management city, state, zip:
Management Contact:
Management Contact Phone:
Management Contact Fax:
Management Contact Email:
1.
CHANGES IN OWNERSHIP OR MANAGEMENT
(to be completed
ONLY if "CHANGE"
marked for
				  question 20 above)
2.
TRANSFER OF OWNERSHIP
Date of Change:
Taxpayer ID Number:
Legal Owner Name:
Address:
Phone:
General Partnership:
Status of Partnership (LLC, etc.):
CHANGE IN OWNER CONTACT
Date of Change:
Owner
Contact:
Owner Contact Phone:
Owner Contact Fax:
Owner Contact Email: