reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program › Section 54.11 - Limitations on Credit; Ordering of Credit

Current through Register 1525, July 5, 2024
(1)
Limitations on Credit
. The credit may not be applied to
			 increase the maximum amount of credit allowed under M.G.L. c. 63, or to reduce the
			 minimum corporate excise imposed under M.G.L. c. 63.
(2)
Ordering of Credit
.
			 The credit may be applied in combination with other credits allowed under M.G.L. c.
			 63 in any order. Similarly, the credit may be applied in combination with other
			 credits allowed under M.G.L. c. 62 in any order.
(3)
Credit Nonrefundable
.
			 The credit is not refundable to the taxpayer.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program › Section 54.12 - Recapture

Current through Register 1525, July 5, 2024
(1)
Recapture;
			 Disallowance
. Whenever an event or circumstance occurs with respect to
			 a Qualified Massachusetts Project that results in any recapture of federal
			 low-income housing tax credit or if, in the judgment of the Department, the project
			 would meet the condition for recapture of federal low-income housing tax credit
			 under Section 42(j) of the Code and the regulations thereunder, if, at the time of
			 the allocation of the Massachusetts low-income tax credit, the project had, instead,
			 been allocated a federal low-income tax credit, then any Massachusetts low-income
			 housing tax credit claimed with respect to the project shall be subject to recapture
			 in the amount described below, subject to the standards and requirements of Section
			 42(j) of the Code and the regulations thereunder, and any Massachusetts low-income
			 housing tax credit allocated to such project and not yet claimed as of the date of
			 the recapture event shall be disallowed. With respect to any recapture of standard
			 LIHTC, notwithstanding any agreement between transferor and transferee, each
			 taxpayer who has claimed any portion of the standard LIHTC allocated to the project
			 in question shall be liable for payment of his, her or its respective recapture
			 amount as specified in 760 CMR 54.12(3). In the case of a donation LIHTC, repayment
			 of any recapture amount shall be the sole liability of the DTC sponsor.
(2)
Recapture Period
.
			 Massachusetts low-income housing tax credit allocated with respect to a project is
			 subject to recapture (and disallowance to the extent not yet claimed) at any time
			 during the 15-year compliance period.
(3)
Recapture Fraction
.
(a) With respect to projects that have an
			 allocation of federal low-income housing tax credits, a fraction in which the
			 numerator is the amount of all federal low-income housing tax credit recaptured with
			 respect to the project and the denominator is the amount of all federal low-income
			 housing tax credit previously claimed with respect to the project.
(b) With respect to projects that do not have an
			 allocation of federal low-income housing tax credit, a fraction calculated according
			 to the standards and requirements of Section 42(j) of the Code, as if a federal
			 low-income housing tax credit had been allocated to the project instead of a
			 Massachusetts low-income housing tax credit.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program › Section 54.13 - Reporting and Recordkeeping Requirements

Current through Register 1525, July 5, 2024
(1)
Taxpayer Requirements
. In order to claim the credit for
			 standard LIHTC, a taxpayer must provide to the Commissioner the following:
(a) eligibility statement as provided in 760 CMR
			 54.13(2);
(b) allotment certification,
			 if applicable, as provided in 760 CMR 54.13(3);
(c) transfer statement, if applicable, as provided
			 in 760 CMR 54.13(4) (with a copy of transfer contract, if applicable, as provided in
			 760 CMR
			 54.07(2) ); and
(d) Massachusetts carryover allocation agreement,
			 if applicable, as provided in
			 760 CMR
			 54.09(1).
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program › Section 54.14 - Application Process and Administrative Fees

Current through Register 1525, July 5, 2024
(1)
Application
. Project applicants seeking an allocation of
			 Massachusetts low-income housing tax credit shall include a request for such credit
			 allocation in the same application to be filed with the Department through which
			 such proponent requests an allocation of federal low-income housing tax credit. With
			 respect to projects described in
			 760 CMR
			 54.09(1)(b), the request for
			 Massachusetts low-income housing tax credit shall be made in the form of a letter to
			 the Department accompanied by:
(a) a copy of the
			 applicant's submission to the agency providing the tax-exempt bond financing for the
			 project; and
(b) such additional
			 information as would be included in an application to the Department for a federal
			 low-income housing tax credit allocation. The Department shall issue guidance
			 describing any additional information to be included with credit requests. The
			 Department may require that the applicant provide analyses of alternative funding
			 scenarios that allow the Department to evaluate the comparative efficiency of
			 allocating varying levels of federal and Massachusetts low-income housing tax credit
			 to such proposed project.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program › Section 54.15 - Reference to Federal Credit Rules

Current through Register 1525, July 5, 2024
Unless otherwise provided in M.G.L. c. 23B, § 3, M.G.L. c . 62,
				§ 6I and M.G.L. c. 63, § 31H or
				760 CMR 54.00 or unless the
				context clearly requires otherwise, the Massachusetts low-income housing tax credit
				shall be administered and allocated in accordance with the standards and
				requirements applicable to the federal low-income housing tax credit as set forth in
				Internal Revenue Code § 42 and 26 CFR § 1.42,
et seq
. and
				with respect to the administration of the Massachusetts low-income housing tax
				credit, whenever the word "Secretary" appears in the Code and associated
				regulations, it shall be taken to mean the Undersecretary of the
				Department.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program › Section 54.16 - Authorization of Department to Take Further Actions

Current through Register 1525, July 5, 2024
Nothing in
				760 CMR 54.00 shall be deemed to
				limit the authority of the Department to take all actions deemed by the Department
				in its discretion to be consistent with the authority granted the Department under
				M.G.L. c. 23B, § 3, M.G.L. c. 62, § 6I and M.G.L. c. 63, §
				31H.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 55.00 - Reserved

Current through Register 1525, July 5, 2024
REGULATORY AUTHORITY
MGL c.23B; MGL c.121B; Chapter 257 §5 of the Acts of 1998;
				Chapter 97 of the Acts of 2002
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 56.00 - Comprehensive Permit; Low Or Moderate Income Housing › Section 56.01 - Background and Purpose

Current through Register 1525, July 5, 2024
The Comprehensive Permit Statute, St. 1969, c. 774, now codified at
				M.G.L. c. 40B, §§ 20 through 23, was adopted by the legislature to address
				the shortage of low and moderate income housing in Massachusetts and to reduce
				regulatory barriers that impede the development of such housing. Under M.G.L. c.
				40B, §§ 20 through 23, the developer of a project that includes a
				sufficient level of subsidized low and moderate income housing units may apply for a
				Comprehensive Permit from the local zoning board of appeals (the "Board"). Appeals
				by developers from decisions of the Board are decided by the Housing Appeals
				Committee (the "HAC").
The purpose of
				760 CMR 56.00, is to implement the
				statutory scheme.
				760 CMR 56.00 sets forth
				comprehensive standards and procedures to govern the course of project review, from
				an initial determination of eligibility by the federal or state agency that is
				providing a subsidy (the "Subsidizing Agency"), through local permitting review by
				the Board, to issuance or denial of a Comprehensive Permit, potential appeals to the
				HAC, and post-permitting procedures.
				760 CMR 56.00 also addresses the
				Subsidized Housing Inventory which is maintained by the Department of Housing and
				Community Development (the "Department"). To achieve these ends, the Department has
				consolidated materials previously found in several different sets of regulations,
				and it has codified issues that have been decided by judicial or administrative
				decisions or are general practice as reflected in policy documents of the
				Department.
				760 CMR 56.00 has further advanced
				the statutory purposes of M.G.L. c. 40B, §§ 20 through 23 by clarifying
				the procedures of the expedited review process, and by otherwise addressing
				recurring questions of interpretation.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 56.00 - Comprehensive Permit; Low Or Moderate Income Housing › Section 56.03 - Methods to Measure Progress Toward Local Affordable Housing Goals

Current through Register 1525, July 5, 2024
(1) A decision by a Board to deny a Comprehensive
			 Permit, or (if the Statutory
Minima
defined at 760 CMR 56.03(3)(b)
			 or (c) have been satisfied) grant a Comprehensive Permit with conditions, shall be
			 upheld if one or more of the following grounds has been met as of the date of the
			 Project's application:
(a) the municipality has
			 achieved one or more of the Statutory
Minima
, in accordance with
			 760 CMR 56.03(3);
(b) the Department has
			 certified the municipality's compliance with the goals of its approved Housing
			 Production Plan, in accordance with 760 CMR 56.03(4);
(c) the municipality has made recent progress
			 toward the Statutory
Minima
, in accordance with 760 CMR
			 56.03(5);
(d) the project is a large
			 project, as set forth in 760 CMR 56.03(6); or
(e) a related application has previously been
			 received, as set forth in 760 CMR 56.03(7).
For the purposes of 760 CMR 56.03, units of SHI Eligible Housing
				shall be counted only if they satisfy the requirements for listing on the SHI in
				accordance with 760 CMR 56.03(2). A Board decision based on one or more of the
				grounds set forth in 760 CMR 56.03(1) shall be made solely in accordance with the
				procedure set forth in 760 CMR 56.03(8). Such a denial shall be without prejudice,
				and it shall not preclude re-filing of the Comprehensive Permit application at a
				later date.
Notwithstanding the foregoing, a Board may at its sole discretion
				elect to proceed with the full local hearing, and ultimately to approve a
				Comprehensive Permit, even though one or more of the above grounds have been met. If
				a Board so elects, such election shall not be grounds for an appeal taken pursuant
				to 760 CMR 56.03(8)(a).
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 56.00 - Comprehensive Permit; Low Or Moderate Income Housing › Section 56.04 - Project Eligibility; Other Responsibilities of Subsidizing Agency

Current through Register 1525, July 5, 2024
(1)
Project Eligibility
.
			 To be eligible to submit an application to a Board for a Comprehensive Permit or to
			 file or maintain an appeal before the Committee, the Applicant and the Project shall
			 fulfill, at a minimum, the following project eligibility requirements:
(a) The Applicant shall be a public agency, a
			 nonprofit organization, or a Limited Dividend Organization;
(b) The Project shall be fundable by a Subsidizing
			 Agency under a Low or Moderate Income Housing subsidy program; and
(c) The Applicant shall control the site.
Compliance with these project eligibility requirements shall be
				established by issuance of a written determination of Project Eligibility by the
				Subsidizing Agency that contains all the findings required under 760 CMR 56.04(4),
				based upon its initial review of the Project and the Applicant's qualifications in
				accordance with 760 CMR 56.04.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 56.00 - Comprehensive Permit; Low Or Moderate Income Housing › Section 56.06 - Procedural Regulations for Appeals to the Housing Appeals Committee

Current through Register 1525, July 5, 2024
(1)
General Provisions
.
(a)
Docket
. The Committee
			 shall keep a record known as a docket, and shall enter therein all papers relating
			 to every appeal filed pursuant to M.G.L. c. 40B, § 22.
(b)
Office
. The principal
			 office of the Committee is c/o the Department.
(c)
Addressing
			 Correspondence
. All communications, including pleadings,
			 correspondence, and other documents of any sort shall be addressed to the Housing
			 Appeals Committee, c/o the Department in accordance with 760 CMR
			 56.06(6)(a).
(d)
Date of
			 Receipt
. All communications, including correspondence, motions and
			 pleadings shall be deemed to be filed or received on the day on which they are
			 actually received by the Committee in accordance with 760 CMR 56.06(6)(a) and
			 (b).
(e)
Extension of
			 Time
. Except as otherwise specified in M.G.L. c. 40B, §§ 20
			 through 23, it shall be within the discretion of the presiding officer to extend any
			 time limit for good cause.
(f)
Signatures
. Every application, statement, notice, pleading,
			 petition, complaint, motion, brief, memorandum and other document shall be signed by
			 the filing party or by one or more attorneys, in their individual names on behalf of
			 and representing the filing party consistent with policies and procedures
			 established by standing order of the Committee. This signature constitutes a
			 certificate by the signer that he or she has read the document, that to the best of
			 his or her knowledge every statement contained in the instrument is true, and that
			 it is not interposed for delay.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 56.00 - Comprehensive Permit; Low Or Moderate Income Housing › Section 56.07 - Criteria for Housing Appeals Committee Decisions

Current through Register 1525, July 5, 2024
(1)
Scope of Committee
			 Hearing
.
(a)
General
			 Principle
. Consistency with Local Needs is the central issue in all
			 cases before the Committee. Not only must all Local Requirements and Regulations
			 applied to the Applicant be Consistent with Local Needs, but decisions of the Board
			 and the Committee must also be Consistent with Local Needs.
(b)
Denial
. In the case
			 of the denial of a Comprehensive Permit, the issue shall be whether the decision of
			 the Board was Consistent with Local Needs.
(c)
Approval with
			 Conditions
. In the case of the approval of a Comprehensive Permit with
			 conditions or requirements imposed, the issues shall be:
1. first, whether the conditions and/or
			 requirements considered in aggregate make the building or operation of the Project
			 Uneconomic; and
2. second, if so,
			 whether such conditions and/or requirements are Consistent with Local Needs.
Commentary
. A condition which causes a
				Project to be Uneconomic will not be removed or modified if as a result of such
				action the Project would not be Consistent with Local Needs.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 56.00 - Comprehensive Permit; Low Or Moderate Income Housing › Section 56.08 - Amendments; Waivers; Transition Rules

Current through Register 1525, July 5, 2024
(1)
Amendment and Effective Date of Amendments
.
			 760 CMR 56.00 may be amended in
			 accordance with the provisions of M.G.L. c. 30A.
(2)
Waivers from
			 760 CMR 56.00
. The
			 Department or, in the event of an appeal before the Committee, the presiding officer
			 may waive any provision of
			 760 CMR 56.00 except for
			 760 CMR
			 56.02,
			 760
			 CMR 56.03,
			 760 CMR
			 56.07(2)(c),
			 760 CMR
			 56.07(3)(b),
			 760 CMR
			 56.07(5)(a), and 760 CMR 56.08,
			 when in the judgment of the Department or the presiding officer strict compliance
			 with such provision will result in an undue hardship and will be inconsistent with
			 the purposes of M.G.L. c. 40B, §§ 20 through 23. In the event of such
			 waiver, issued by the presiding officer, he or she shall file with the record of the
			 case a statement of the facts on which such waiver is based. No waiver shall be made
			 if it conflicts with any mandatory provisions of any statute.
(3)
Transition Rules
.
(a) If no Project Eligibility Determination for a
			 Project had been issued by the Subsidizing Agency prior to the effective date of
			 760 CMR 56.00, then the entirety
			 of
			 760 CMR 56.00 shall apply to the
			 Project.
(b) If a Project Eligibility
			 Determination for a Project had been issued by the Subsidizing Agency, but no
			 application was filed with the Board, prior to the effective date of
			 760 CMR 56.00, then the entirety
			 of
			 760 CMR 56.00 shall apply to the
			 Project, except that
			 760
			 CMR 56.04(4)  shall not
			 apply.
(c) If an application for a
			 Project had been filed with the Board prior to the effective date of
			 760 CMR 56.00, then the entirety
			 of
			 760 CMR 56.00 shall apply to the
			 Project, except that the changes in the numerical standards of
			 760
			 CMR 56.03(4)(c)(2)  and
			 56.03(6)(d),
			 760
			 CMR 56.03(8),
			 760
			 CMR 56.04(4), and the second and
			 third paragraphs of
			 760 CMR 56.05(3)
			  shall not apply.
(d) If a Comprehensive Permit for a Project had
			 been finally issued (including the resolution of all appeals) and the Subsidizing
			 Agency had issued its final written approval pursuant to
			 760
			 CMR 56.04(7)  prior to April 1,
			 2008, then the entirety of
			 760 CMR 56.00 shall apply to the
			 Project, except that the financial surety requirements of
			 760
			 CMR 56.04(7)(c)  shall not
			 apply.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of
				760 CMR 57.00 is to implement
				legal authority for the Department of Housing and Community Development (DHCD) and
				its contracted regional administering agencies to obtain personal information from
				other state agencies that will expedite the processing of applications for the
				Residential Assistance for Families in Transition (RAFT) program or other similar
				rental assistance programs.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.02 - Scope and Applicability

Current through Register 1525, July 5, 2024
Notwithstanding anything in
				760 CMR 57.00 to the contrary,
				760 CMR 57.00 applies to all
				persons who have applied or intend to apply for RAFT or similar rental assistance
				program benefits.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.03 - Eligibility

Current through Register 1525, July 5, 2024
RAFT or ERAP or similar rental assistance program applicants who are
				enrolled in MassHealth and/or Department of Transitional Assistance (DTA)
				administered programs determined by DHCD to have comparable income thresholds to
				RAFT, ERAP or similar rental assistance programs will be presumed income eligible
				for RAFT, ERAP or similar rental assistance programs.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.04 - Requirement for MassHealth and DTA to Disclose Eligibility Information

Current through Register 1525, July 5, 2024
Upon the request of DHCD, and to the extent the use or disclosure is
				consistent with applicable federal or state law or regulation, MassHealth and DTA
				may disclose Eligibility Information, including personal data, as defined in M.G.L.
				c. 66A, § 1, protected health information defined in the Health Insurance
				Portability and Accountability Act of 1996 (HIPAA) and
				45 CFR
				160 and
				164, and any other personal information
				as necessary for DHCD and its contracted regional administering agencies to
				espeditiously process RAFT or similar rental assistance program
				applications.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.05 - Requirement for DOR and DUA to Disclose Eligibility Information to DHCD

Current through Register 1525, July 5, 2024
Upon the request of DHCD, and to the extent the use or disclosure is
				consistent with applicable federal or state law or regulation, Department of Revenue
				(DOR) and Department of Unemployment Assistance (DUA) may disclose Eligibility
				Information, including personal data, as defined in M.G.L. c. 66A, § 1,
				eligibility, income, wage, and other personal information, as necessary, for DHCD
				and its contracted regional administering agencies to expeditiously process RAFT or
				similar rental assistance program applications.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.06 - Eligibility Information

Current through Register 1525, July 5, 2024
For the purposes of
				760 CMR 57.00, Eligibility
				Information shall consist of the following:
(a) For information owned by MassHealth, it shall
			 consist of eligibility status for MassHealth programs, coverage, plan, or benefit
			 type.
(b) For information owned by DTA,
			 it shall consist of eligibility status for DTA programs, benefit type, and household
			 income.
(c) For information owned by
			 DUA, it shall consist of unemployment insurance benefit payment
			 information.
(d) For information owned
			 by DOR, it shall consist of wage reporting match to verify wages and financial
			 eligibility.
As directed by DHCD, Eligibility Information may be disclosed to
				DHCD or to its contracted administering agencies to expeditiously process RAFT or
				similar rental assistance program applications.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.07 - Privacy, Confidentiality, and Safeguards

Current through Register 1525, July 5, 2024
Information received by DHCD and its contracted administering
				agencies from MassHealth, DOR, DUA and DTA shall be kept private, confidential, and
				safeguarded at all times and in accordance with applicable law. DHCD and its
				contracted agencies will comply with all state and federal laws concerning the
				confidentiality of information, including M.G.L. c. 66A; M.G.L. c. 93H;
				801 CMR 3.00:
Privacy and
				Confidentiality
; and
				201 CMR 17.00:
Standards
				for the Protection of Personal Information of Residents of the
				Commonwealth
.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 57.00 - RAFT COVID-19 Emergency Regulations › Section 57.09 - Severability

Current through Register 1525, July 5, 2024
The provisions of
				760 CMR 57.00 are severable. If
				any provisions of
				760 CMR 57.00 or the applications
				of such provisions to any person or circumstance are held invalid or
				unconstitutional, the other provisions of
				760 CMR 57.00, or the application
				of such provisions to any person or circumstance other than that as to which it is
				held invalid or unconstitutional, will not be affected thereby.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.01 - Purpose

Current through Register 1525, July 5, 2024
760 CMR 58.00 establishes rules,
				standards and procedures for the Urban Center Housing Tax Increment Financing
				(UCH-TIF) Program created in M.G.L. c. 40, § 60. The Department of Housing and
				Community Development (Department) is the regulatory agency for the program and is
				authorized to issue regulations to explain and implement its
				operation.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.02 - Program Overview

Current through Register 1525, July 5, 2024
The UCH TIF Program gives cities and towns the ability to promote
				residential and commercial development in commercial centers within areas of
				concentrated development through tax increment financing that provides for property
				tax exemptions on all or part of the increased value of improved real estate. Tax
				increment financing may be combined with grants and loans from other local, state
				and federal development programs. The municipalities and owners may agree on
				betterments and special assessments to pay all or part of the cost of public
				infrastructure necessary for the development.
An important purpose of the program is to increase the amount of
				affordable housing for households with incomes at or below 110% of area median
				income (AMI). Therefore, improvements to real property undertaken as part of a city
				or town's UCH TIF Program shall be primarily residential. To the extent such housing
				is affordable to households with incomes at or below 80% of area median income it
				will count toward the municipality's goal of 10% low or moderate income housing on
				the Department's Subsidized Housing Inventory in accordance with Department
				guidelines. The UCH TIF Program requires owners receiving an exemption to meet
				certain affordability thresholds in accordance with M.G.L. c. 40, § 60.
In order to take advantage of the program a city or town must adopt
				a detailed urban center housing tax increment financing plan for certain designated
				areas which are commercial centers within an area of concentrated development. The
				plan must show the need for multi-unit housing in the designated area and must
				contain detailed development plans for the area. The Department must approve each
				designated area and each plan, as well as each agreement with owners, in order to
				ensure compliance with program requirements set out in the statute, the regulations
				and associated guidelines.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.04 - Local Approval Process

Current through Register 1525, July 5, 2024
(1) Designation of
			 UCH-TIF Zone, Preparation of UCH-TIF Plan, and Preparation of the form of the
			 UCH-TIF Agreement. The Chief Executive of a municipality or other authorized officer
			 or entity shall:
(a) designate a qualifying
			 Commercial Center as a proposed UCH-TIF Zone meeting the requirements of
			 760 CMR
			 58.05;
(b) prepare a proposed UCH-TIF Plan meeting the
			 requirements of
			 760 CMR
			 58.06;
(c) prepare the form of the UCH-TIF Agreement (a
			 document containing the basic provisions of the UCH-TIF Agreement, with specific
			 provisions to be completed as they become known) that meets the requirements of
			 760 CMR
			 58.07; and
(d) attach to the Plan any Agreements that have
			 been negotiated with Property Owner(s).
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.05 - The UCH-TIF Zone

Current through Register 1525, July 5, 2024
(1) The documentation of
			 a UCH-TIF Zone designation shall contain sufficient description to show the exact
			 delineation of the Zone. The documentation shall establish with reasonable certainty
			 that the area so delineated is a Commercial Center and qualified to be a Zone as
			 provided in M.G.L. c. 40, § 60(a)(i). If the Zone is to include areas in more
			 than one municipality, these areas shall be contiguous and the description shall
			 delineate the entire Zone together with the municipal boundaries. The designation of
			 a Zone, if separate from the Plan, shall be approved by the Department in
			 conjunction with approval of a Plan as provided in
			 760 CMR
			 58.09. Additional documentation required for the
			 designation of a Zone may be set out in guidelines issued by the
			 Department.
(2) To support a finding of
			 public benefit based on residential and commercial growth in an urban center, at
			 least one of the following conditions must be met:
(a) The UCH-TIF zone has either:
1. an unemployment rate that exceeds the statewide
			 average by at least 25%;
2. a commercial
			 vacancy rate of 15% or more;
3. an
			 average household income below 115% of the AMI;
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.06 - The UCH-TIF Plan

Current through Register 1525, July 5, 2024
(1) The UCH-TIF Plan
			 shall focus on residential and Mixed Use development as a means of achieving the
			 objectives of the UCH-TIF Program, shall meet the standards and requirements of
			 M.G.L. c. 40, § 60, shall contain a specification of the building typology, the
			 number of Affordable Housing units to be created on each Property, and such other
			 information and documentation as set out in guidelines issued by the Department.
			 Each UCH-TIF Plan shall include a requirement that housing units to be created on
			 each Property in an UCH-TIF Zone pursuant to development or redevelopment for which
			 the Owner will receive UCH-TIF Exemptions shall satisfy one of the following
			 affordability thresholds:
(a) At least 15% of the
			 housing units assisted by the UCH-TIF agreement shall be affordable to occupants or
			 families with incomes at or below 80% of the AMI where the city or town is located,
			 as defined by the United States Department of Housing and Urban
			 Development;
(b) At least 25% of the
			 housing units assisted by the UCH-TIF agreement shall be affordable to occupants or
			 families with incomes at or below 110% of the AMI; or
(c) The property shall satisfy the requirements of
			 an existing inclusionary zoning ordinance or by-law in the city or town, under which
			 the property owner is required to make a portion of the housing units assisted by
			 the UCH-TIF agreement affordable to low and moderate income households.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.07 - The UCH-TIF Agreement

Current through Register 1525, July 5, 2024
Each UCH-TIF Agreement shall require that an Owner undertake
				development or redevelopment of the parcels(s), including the provision of
				Affordable Housing as specified in the UCH-TIF Plan, and to maintain the Property as
				developed or redeveloped in good, decent, safe and sanitary condition, in partial
				consideration of an UCH-TIF Exemption. Each UCH-TIF Agreement shall meet the
				standards and requirements set forth in M.G.L. c. 40, § 60(a)(v), and shall
				also contain such other information and documentation as set out in guidelines
				issued by the Department.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.08 - Affordable Housing Restrictions

Current through Register 1525, July 5, 2024
Affordable Housing Restrictions shall meet the standards and
				requirements of M.G.L. c. 40, § 60(e) and shall contain the following:
(1)
Rental Units
.
(a)
Household Income
.
			 Each Affordable Housing Restriction shall provide that household income shall be
			 computed in the manner provided by the federal Section 8 Program or as otherwise
			 specified by the Department in guidelines. For purposes of meeting the Owner's
			 annual certification obligation under M.G.L. c. 40, § 60(f), each Affordable
			 Housing Restriction shall require that each lease for an Affordable Housing rental
			 unit shall impose the obligation on tenant households to provide to the Owner (or
			 municipal monitoring agent) all information reasonably necessary for a reliable
			 determination of household income. If the municipal monitoring agent does not
			 receive the information directly, the Owner shall provide the income certification
			 to a municipal officer or office as specified in the Affordable Housing Restriction.
			 The certifications and information submitted by the tenant households shall be
			 treated as personal information under M.G.L. c. 66A and shall be appropriately
			 safeguarded by the Owner (or monitoring agent) and the municipality.
(b)
Noncompliance
. Each
			 Affordable Housing Restriction shall provide that each lease for an Affordable
			 Housing unit shall provide that failure of a tenant household to provide requisite
			 information in a timely manner to the Owner (or monitoring agent) shall be good
			 cause for eviction of the tenant household, and that the Owner shall seek to evict a
			 tenant household for such noncompliance.
(c)
Increase of Household
			 Income
. Each Affordable Housing Restriction shall provide that if a
			 tenant household's income shall increase so as to exceed the allowable income
			 limits, the Owner shall lease the next available unit to an income eligible
			 household.
(d)
Other
			 Requirements
. Other requirements related to affordable housing
			 restrictions may be specified in guidelines issued by the Department.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.09 - Action by the Department

Current through Register 1525, July 5, 2024
Information related to the processing of applications, the findings
				made by DHCD, and conditional approvals will be provided in guidelines issued by the
				Department.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.10 - Determination of the Annual Amounts of the UCH-TIF Exemption

Current through Register 1525, July 5, 2024
(1)
Amount of the
			 Exemption
. The annual amount of the UCH-TIF Exemption to be given to an
			 Owner of a parcel of real property in an UCH-TIF Zone shall be annually determined
			 during the term of the exemption by computing the tentative real estate tax on the
			 Increment under the then current real estate tax rate and by applying the Exemption
			 Percentage to such tentative tax.
(2)
The Exemption Percentage
. The Exemption Percentage shall be
			 a percentage between one and 100% inclusive, negotiated by the municipality and each
			 Owner, and shall be specified in each UCH-TIF Agreement. The Exemption Percentage
			 need not be the same for all Owners and may change from year to year during the term
			 of the UCH-TIF Exemption. The Exemption Percentage shall be calculated to provide a
			 reasonable amount of total real estate tax exemption in consideration of completion
			 of agreed improvements and fulfillment of other commitments as provided in UCH-TIF
			 Agreements.
(3)
Term of
			 Exemption
. The term of years for which an UCH-TIF Exemption shall be
			 available to an Owner shall not exceed 20 years and shall be specified in the
			 UCH-TIF Agreement. The terms of UCH-TIF Exemptions need not be the same for all
			 Owners, but each term, when considered in conjunction with the Exemption
			 Percentage(s), shall reflect a determination of reasonable amounts of real estate
			 tax exemption in consideration of completion of agreed improvements.
(4)
Adjustments to Base
			 Value
. The Base Value shall not reflect the improvements constructed
			 pursuant to the UCH-TIF Agreement. The Base Value shall be adjusted by the Inflation
			 Factors for subsequent fiscal years. The annual adjustments by the Inflation Factors
			 shall be cumulative; the adjusted Base Value which has been computed for any
			 particular fiscal year, shall be further adjusted by use of the Inflation Factor in
			 order to compute adjusted Base Value for the succeeding fiscal year.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.11 - Special Assessments

Current through Register 1525, July 5, 2024
Special Assessments on an Owner of real property for public
				construction in an UCH-TIF Zone, as described in an UCH-TIF Plan, shall be imposed
				in accordance with the provisions of the UCH-TIF Agreement. Owners who have not
				executed UCH-TIF Agreements shall not be subject to Special Assessments. In the
				event that, in the future, public construction, which was unforeseen at the time the
				UCH-TIF Plan was approved, becomes necessary, and the cost of which is legally
				recoverable through a special assessment pursuant to M.G.L. c. 80, § 1, such a
				special assessment may be levied in the manner provided in M.G.L. c.
				80.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.13 - Municipal Reports

Current through Register 1525, July 5, 2024
On or before March 1st of each year, each
				municipality for which an UCH-TIF Zone and Plan has been approved shall submit to
				the Department an annual report about its progress in the prior year in meeting the
				objectives of its Plan. The report shall contain such material information as may be
				specified by the Department without imposing an undue burden on the municipality.
				Annual reports shall include such information as the number of new housing units
				created, both Affordable Housing and market rate, the completion of other
				development projects described in the Plan, including new commercial development, an
				account of Special Assessments levied on Property with UCH-TIF Agreements, and the
				amount of new tax revenue generated in the Zone. The annual report shall also
				contain certification of the household income of tenant households occupying
				affordable UCH-TIF rental units, and the initial household income of households
				purchasing UCH-TIF ownership units. Failure of a municipality to provide the
				requisite certifications or to submit an adequate annual report in a timely manner
				shall result in the Affordable Housing that is otherwise eligible not being counted
				as such on the Department's Subsidized Housing Inventory unless the Department shall
				determine that good cause exists for the municipality's failure to comply. The
				obligation of a municipality to provide certifications and to make an annual report
				shall be a continuing obligation and shall be specifically enforceable by the
				Department in the Superior Court department of the Trial Court.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.14 - Plan Revocation

Current through Register 1525, July 5, 2024
A municipality may revoke its UCH-TIF Plan subject to the conditions
				and requirements of M.G.L. c. 40, § 60(c).
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.15 - Records and Documents

Current through Register 1525, July 5, 2024
The municipality shall maintain accurate records and accounts of all
				activities carried out under the approved UCH-TIF Plan in the designated UCH-TIF
				Zone. Such documents shall include, but not be limited to, application for approval
				for a Zone and Plan; requests for amendments to an existing Zone and/or Plan; income
				certification of Affordable Housing; status reports and annual reports; and orders
				or resolutions from municipal governing councils or boards pertaining to a Zone or
				Plan. All project records shall be maintained and kept for a period of seven years
				following project completion or three years following the date of final resolution
				of all legal claims, whichever occurs later. The municipality shall permit the
				Undersecretary of the Department, and staff or auditors reporting to the
				Undersecretary, to examine all records and accounts of the UCH-TIF Plan, as
				requested.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.16 - Time Periods, Notice

Current through Register 1525, July 5, 2024
(1)
Time
			 Periods
. Unless expressly stated otherwise, all time periods set forth
			 in M.G.L. c. 40, § 60 or
			 760 CMR 58.00 shall be calculated
			 in calendar days. A time period shall not expire until the first day in which state
			 offices are open.
(2)
Notice
. Unless expressly stated otherwise, any notice
			 required by M.G.L. c. 40, § 60 or
			 760 CMR 58.00 shall be deemed to
			 have been provided when delivered in person or mailed by certified or registered
			 mail, return receipt requested, to the party to whom notice is required. The
			 envelope of any notice provided to the Department shall state, in 12-point all caps
			 letters, "ATTENTION: UCH-TIF NOTICE."
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 58.00 - Urban Center Housing Tax Increment Financing (UCH-TIF) Program › Section 58.17 - Waivers

Current through Register 1525, July 5, 2024
The Undersecretary of the Department may waive, in writing, any
				provision of
				760 CMR 58.00 not required by
				M.G.L. c. 40, § 60 on findings that such waiver is consistent with the purposes
				set out in M.G.L. c. 40, § 60 and that desirable relief in the public interest
				will be accomplished through such waiver. A request for waiver shall be in writing
				to the Associate Director of Community Services, Department of Housing and Community
				Development, 100 Cambridge Street, Suite 300, Boston, MA 02114, Attn: UCH-TIF
				Coordinator and shall contain a reliable showing that the waiver meets all the
				requirements of 760 CMR 58.17. Prior to making a determination relative to a
				requested waiver, the Department may request such further information as it may find
				necessary or useful from any party. In making its determination, the Department
				shall consider any written comments that it receives within ten days of receipt of
				the waiver request or before the determination is made, whichever is
				longer.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 59.00 - Smart growth zoning districts and starter home zoning districts › Section 59.01 - Purpose, Program Overview

Current through Register 1525, July 5, 2024
(1)
								760 CMR 59.00 establishes rules,
			 standards, and procedures for the Smart Growth Zoning District and Starter Home
			 Zoning District Programs created by M.G.L. c. 40R. DHCD is the regulatory agency for
			 the program and is authorized to issue regulations to explain and to provide
			 specifics of the program and its operation. It is the purpose of M.G.L. c. 40R and
			 760 CMR 59.00 to encourage Smart
			 Growth and increased housing production in Massachusetts.
(2)
								760 CMR 59.00, as further
			 explained by guidance issued by DHCD, describes the process by which Municipalities
			 may propose, for review and approval by DHCD, new 40R Zoning provisions that allow
			 the As-of-right development of high-density housing, Starter Homes and Mixed-use
			 Development within zoning overlay Districts.
Code of Massachusetts Regulations › 760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF › Title 760 CMR 59.00 - Smart growth zoning districts and starter home zoning districts › Section 59.04 - Approval Requirements

Current through Register 1525, July 5, 2024
To issue a Letter of Eligibility under
				760 CMR
				59.05(2), or a Letter of Approval
				under
				760 CMR
				59.05(4), DHCD must find that a
				proposed District satisfies each of the relevant requirements set forth in 760 CMR
				59.04(1), and that no uncured Letter of Noncompliance has been issued to the
				Municipality under
				760
				CMR 59.07(3). Any area waiver
				request by a Municipality under 760 CMR 59.04(2) or any density reduction request
				under 760 CMR 59.04(3) must have been previously approved by DHCD under the
				procedure set forth in
				760 CMR
				59.05(6), no more than three
				years prior to the date of the 40R Zoning Application. DHCD may approve, disapprove,
				or approve with conditions, a request for the determination of eligibility for a
				District.
(1)
Requirements
. The Municipality shall establish, by
			 narrative and exhibits, that a proposed District satisfies each of the following
			 requirements.
(a)
Eligible
			 Location
. The proposed District shall be located in an Eligible
			 Location. DHCD shall find that a proposed District is located in an Eligible
			 Location if it is in a Highly Suitable Location by virtue of meeting one or more of
			 the following criteria:
1.
Substantial
			 Transit Access Area
.
a. The District
			 comprises part or all of a Substantial Transit Access Area, plus any qualifying
			 Adjacent Area, if applicable; and
b. For
			 Smart Growth Zoning Districts only, Pedestrian Access to transit within a distance
			 of ½ mile must be existing Infrastructure or Planned Infrastructure. The
			 District may also include additional contiguous areas with comparable Pedestrian
			 Access located within ¾ of a mile distance of any rapid transit or commuter
			 rail station, bus or ferry terminal (measured from the entry point(s) to the
			 passenger platforms) that would not otherwise constitute a qualifying Adjacent Area;
			 and
c. For Starter Home Zoning Districts
			 only, the District may also include additional contiguous areas located within
			 1½ mile distance of any rapid transit or commuter rail station, bus or ferry
			 terminal (measured from the entry point(s) to the passenger platforms).