Functions of the Division

The Division of Program Compliance is responsible for conducting annual reviews of properties awarded housing credits as well as tri-annual on-site reviews of the property. Owners are required to maintain compliance with federal and state program requirements for at least 30 years. To determine compliance owners submit annual self-certifications of tenant information via THDA's internet-based reporting system, Certification On-Line (COL). The Division reviews information submitted to determine compliance. All noncompliance is reported to the Internal Revenue Service ("IRS") on Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. Noncompliance is cured using the methodology described in the 8823 Guidebook issued by the IRS.

The Division offers Compliance Training for owners, managers, and dedicated compliance staff of housing credit properties. This training is offered several times per year in various locations in the state. Automated registration will be available when the training session dates and locations have been determined.

Compliance Forms

• HO-0419 - Exhibit B: Transfer of Ownership Interest
• HO-0420 - Household Income Certification
• HO-0422 - Employment Verification 
• HO-0423 - Verification of Annual Income, Household Size, and Utility Allowance by the Section 8 Administrative Agency for Applications with Housing Choice Vouchers 
• HO-0430 - Next Available Unit 
• HO-0433 - Student Verification 
• HO-0436 - Zero Income Verification 
• HO-0485 - Under $5,000 Asset Certification 
• HO-0486 - Exhibit I: Building Casualty Loss Notification 
• HO-0487 - Addendum A: Identification of Ownership/Management 
• HO-0489 - Continuing Residency Certification 

Compliance Bulletins, Notices or Letters

• Housing and Economic Recovery Act of 2008 
• Property Management Companies Who Have Completed THDA Annual LIHC Compliance Training
• Hurricane Sandy Information
• Certified Property Management Process
• Certified Property Management Application

Housing Credit Management System (HCMS)

• HCMS Training----01/01/2013 

Income Limits

• 2013 Income Limits published 12/11/2012 

For more information, please contact Gwen Coffey, Director of Program Compliance, at 615-815-2219.