Program Information 2019 - 2011

Pursuant to IRS Revenue Procedure 2014-49, SC Housing grants a 12-month extension of the deadline to place buildings in service. Specifically, all projects that were the subject of a

  • 2019 carryover allocation have until December 31, 2022
to place buildings in service. Owners must inform SC Housing if this extension will apply to their project by December 15, 2020.

2019 LIHTC Awarded Project Timeline
2019 Qualified Allocation Plan (QAP)
2019 Tax Credit Manual
2019 LIHTC Program Schedule
2019 QCTs & DDAs
2019 Tax Credit Application
2019 Tax Credit Applications List - 3/15/2019
2019 LIHTC Preliminary Point Scores
2019 LIHTC Final Point Scores - 8/30/2019
2019 LIHTC Award List

Bulletin #1 - 1/29/2019
Bulletin #2 - 2/28/2019
Public Notice - Public Hearing
Public Notice #2 - 1/6/2020
QAP Comments
File Upload Instructions
Market Analyst Approved List

Exhibit A Application Checklist PDF   WORD
Exhibit A 10% Expenditure Checklist PDF   WORD
Exhibit A Placed in Service Checklist PDF   WORD
Exhibit B Completion Status PDF   WORD
Exhibit C New Construction Attorney Opinion Letter PDF   WORD
Exhibit D Rehab Attorney Opinion Letter PDF   WORD
Exhibit E Nonprofit Attorney Opinion Letter PDF   WORD
Exhibit F 10% Expenditure Attorney Opinion Letter PDF   WORD
Exhibit G Architect or Professional Engineer Certification PDF   WORD
Exhibit G Placed in Service Architect or Professional Engineer Certification PDF   WORD
Exhibit H Certification of 10% Expenditure PDF   WORD
Exhibit I CPA Certification of Costs and 10% Expenditure PDF   WORD
Exhibit J-1 CPA Final Allocation Certification PDF   WORD
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost EXCEL
Exhibit K Previous Participation PDF   WORD
Exhibit K-1 Previous Development Syndication Compliance Certificate PDF   WORD
Exhibit L Progress Report PDF   WORD
Exhibit M Certification of Sources and Uses PDF   WORD
Exhibit N Gross Rent Floor Designation PDF   WORD
Exhibit O Allocation and IOI Attorney Opinion Letter PDF   WORD
Exhibit P Identity of Interest PDF   WORD
Exhibit R Physical Needs Assessment PDF   WORD
Exhibit S 2019 Market Study Guidelines PDF   WORD

Exhibit S-2 2019 Primary Market Area Analysis Summary PDF   WORD

Exhibit S-2 2019 Rent Calculation Worksheet EXCEL

Exhibit T Primary Appraiser Certification Letter PDF   WORD

Exhibit U Utility Allowance Schedule PDF   WORD

Form CORP PDF   WORD

Form LLC PDF   WORD

Form LP PDF   WORD

Form Q Rent Roll Addendum EXCEL
Form 1 Project Rejection Form PDF   WORD
Form 2 Site Service Distances EXCEL
Form 3 Developer Relocation Certification & Tenant Profile PDF   WORD
Form 4 Annual Operating Expense Certification EXCEL
Form 5 Construction Inspection Review Form - REVISED 5/9/2019 EXCEL

HOME/Tax Credit Manual - Revised 11/7/2019
HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist PDF
HOME/TC Exhibit 2 General Information Notice Not Displaced PDF   WORD
HOME/TC Exhibit 3 General Information Notice To Be Displaced PDF   WORD
HOME/TC Exhibit 4 Site and Neighborhoods Standards PDF   WORD
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form PDF
HOME/TC Form M-39 Tenant Profile Form PDF
HOME/TC Form M-40 Site and Neighborhood Standards Certification PDF
HOME/TC Form M-47T Tax Credit Eligibility Certification PDF
HOME/TC Form M-52 Notice to Seller PDF
HOME/TC Form M-53 Fair Housing ‐ Developer Certification PDF   WORD
HOME/TC Form M-67 Project Occupancy Report EXCEL

Pursuant to IRS Revenue Procedure 2014-49, SC Housing grants a 12-month extension of the deadline to place buildings in service. Specifically, all projects that were the subject of a

  • 2018 carryover allocation have until December 31, 2021
to place buildings in service. Owners must inform SC Housing if this extension will apply to their project by December 15, 2020.

2018 LIHTC Awards List
2018 LIHTC Final Point Scores Updated 08/15/2018
2018 LIHTC Final Point Scores
2018 LIHTC Preliminary Point Scores
2018 LIHTC Program Schedule
Bulletin #2 - 4/20/2018
2018 Tax Credit Applications List - 3/13/2018
Tax Credit Legislation Memo - 2/21/2018
Bulletin #1
2017-2018 QAP - FINAL Technical Amendments
2017-2018 Tax Credit Manual - FINAL Technical Amendments
Public Notice - Funding outside of Cycle - 1/18/2018
Public Notice
2017-2018 Final QAP
2017-2018 Tax Credit Manual
Tax Credit Application
Exhibit A Application Checklist
Exhibit C New Construct Attorney Opinion Letter
Exhibit D Rehab Attorney Opinion Letter
Exhibit E Nonprofit Attorney Opinion Letter
Exhibit O Allocation and IOI Attorney Opinion Letter
Form 1 Project Rejection Form
Exhibit P IOI
Form LP
Form LLC
Form CORP
Exhibit B Completion Status
Exhibit K Previous Participation
Exhibit K-1 Previous Development Syndication Compliance Certificate
Exhibit G Architect and/or Professional Engineer Certification
Form 2 Site Service Distances
Form 3 Developer Relocation Certification & Tenant Profile
Exhibit U Utility Allowance Schedule
Exhibit R Physical Needs Assessment
HOME/Tax Credit Manual
HOME/Tax Credit Application
Form M-47T Tax Credit Eligibility Certification
Form M-52 Notice to Seller
Exhibit 2 General Information Notice Not Displaced
Exhibit 3 General Information Notice To Be Displaced
Form M-39 Tenant Profile Form
Form M-67 Project Occupancy Report
Form M-40 Site and Neighborhood Standards Certification
Exhibit 4 Site and Neighborhoods Standards
Form M-7B Lead-Safe Housing Rule Applicability Form
Form M-53 Fair Housing ‐ Developer Certification
Exhibit A 10% Expenditure Checklist
Exhibit F 10% Expenditure Attorney Opinion Letter
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure
Exhibit N Gross Rent Floor Designation
Exhibit A Placed in Service Checklist
Exhibit G Placed in Service Architect and/or Professional Engineer Certification
Exhibit J-1 CPA Final Allocation Certification
Exhibits J-2 thru J-4 CPA Final Certification CPA Schedule of Total Development Cost
Exhibit M Certification of Sources and Uses
Form Q Rent Roll Addendum
Exhibit L Progress Report
Annual Operating Expense Certification
Exhibit S 2018 Market Study Guidelines
Exhibit S-2 Market Area Analysis Summary
Exhibit S-2 2018 Rent Calculation Worksheet
2018 QCTs & DDAs
Annual Operating Expense Certification
File Upload Instructions
Approved Market Analyst List 8-31-2018
QAP Comments
2017 LIHTC Awards List
2017 LIHTC Final Point Scores
2017 LIHTC Preliminary Point Scores
2017 LIHTC Applications List - 3/20/2017
Public Notice - Funding outside of Cycle - 1/18/2018
Bulletin #1 - NEW! 1/31/2017
2017-2018 Final QAP
2017-2018 Tax Credit Manual
2017 LIHTC Program Schedule
Tax Credit Application
Exhibit A Application Checklist
Exhibit C New Construct Attorney Opinion Letter
Exhibit D Rehab Attorney Opinion Letter
Exhibit E Nonprofit Attorney Opinion Letter
Exhibit O Allocation and IOI Attorney Opinion Letter
Form 1 Project Rejection Form
Exhibit P IOI
Form LP
Form LLC
Form CORP
Exhibit B Completion Status
Exhibit K Previous Participation
Exhibit K-1 Previous Development Syndication Compliance Certificate
Exhibit G Architect and/or Professional Engineer Certification
Form 2 Site Service Distances
Form 3 Developer Relocation Certification & Tenant Profile
Exhibit U Utility Allowance Schedule
Exhibit R Physical Needs Assessment
HOME/Tax Credit Manual
HOME/Tax Credit Application
Form M-47T Tax Credit Eligibility Certification
Form M-52 Notice to Seller
Exhibit 2 General Information Notice Not Displaced
Exhibit 3 General Information Notice To Be Displaced
Form M-39 Tenant Profile Form
Form M-67 Project Occupancy Report
Form M-40 Site and Neighborhood Standards Certification
Exhibit 4 Site and Neighborhoods Standards
Form M-7B Lead-Safe Housing Rule Applicability Form
Form M-53 Fair Housing ‐ Developer Certification
Exhibit A 10% Expenditure Checklist
Exhibit F 10% Expenditure Attorney Opinion Letter
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure
Exhibit N Gross Rent Floor Designation
Exhibit A Placed in Service Checklist
Exhibit G Placed in Service Architect and/or Professional Engineer Certification
Exhibit J-1 CPA Final Allocation Certification
Exhibits J-2 thru J-4 CPA Final Certification CPA Schedule of Total Development Cost
Exhibit M Certification of Sources and Uses
Form Q Rent Roll Addendum
Exhibit L Progress Report
Annual Operating Expense Certification
File Upload Instructions
Approved Market Analyst List 5-9-2016
Exhibit S 2017 Market Study Guidelines
Exhibit S-2 Market Area Analysis Summary
Exhibit S-2 2017 Rent Calculation Worksheet
2017 QCTs & DDAs
Tax Credit Exchange Program - 9%
Tax Credit Assistance Program