HUD LIHTC Database Data Collection Form

HUD LIHTC Database Data Collection Form
State:

OMB Approval No. Pending (Exp. xx/xx/20xx)

Allocating Agency Name:

Project Identification Number (PIN):
Project Name:

____

Project Address:
(NUMBER and STREET)

(CITY)

Building Identification Numbers (BIN):
Building Address:

(STATE)

Building 1:
(STREET)

Owner/Owner’s
Representative:

(ZIP)

(ST-YR-XXXXX)

Building 2:
(CITY)

(ZIP)

(FIRST NAME)

(STREET)

(CITY)

(ZIP)

(LAST NAME)

(COMPANY NAME)

(NUMBER AND STREET)

(CITY)

(STATE)

(ZIP)

(AREA CODE AND TELEPHONE NUMBER)

Annual Amount of Tax Credits Allocated:
Number of Total Units:
Number of Total Units by Size:
OBR

$
=
1BR

2BR

3BR

4+BR

Total

Number of Low Income Units:
What is the elected rent/income ceiling for Low Income Units in this Project?

50% AMGI

; 60% AMGI

Are any units set aside to have rents below the elected rent/income ceiling? Yes ; No
If "Yes," how many units?
Year Placed In Service:
Year Project Received Allocation or Bond Issued:
Type (check all that apply):
New Construction;
Rehab (with or without acquisition)
Credit Percentage (check one):
9% (70% present value)
Both 9% and 4%
4% (30% present value)
TCEP only
Does this LIHTC project:
Yes No If Yes, please provide:
Have a non-profit sponsor?
Have increased basis due to qualified census tract/difficult
development area or HERA-based designation?
Have tax-exempt bond financing?
Have HUD Multi-Family financing/rental assistance?
HUD Property ID:
Have a Rural Housing Service (FmHA) Section 514 loan?
RD Loan #:
Have a Rural Housing Service (FmHA) Section 515 loan?
RD Loan #:
Have a Rural Housing Service (FmHA) Section 538 loan?
RD Loan #:
Have HOME Investment Partnership Program (HOME) funds?
IDIS Activity ID:
Amount:
Have Community Development Block Grant (CDBG) funds?
IDIS Activity ID:
Amount:
Have an FHA/Risk Sharing loan?
Loan #:
Form part of a HOPE VI development?
Amount:
Have TCEP funds?
Amount:
Target a specific population? (If yes, check all that apply)
Families

Elderly

Disabled

Homeless

Other

Have a federal or state project-based rental assistance contract?

Federal

State

Neither

If “Federal”, Section 8 Contract Number:
U.S. Department of Housing and Urban Development
Previous editions unusable

Page 1 of 3

HUD LIHTC Database Data Collection Form
Revised December 2012

HUD LIHTC Database Data Collection Form

OMB Approval No. Pending (Exp. xx/xx/20xx)

INSTRUCTIONS
State: Enter the Postal Service two-character abbreviation for your state.
Project Identifying Number: Enter the Project Identification Number. If there is not an established method of assigning PINs, HUD
recommends using the following format: State Postal Abbreviation - Allocation Year – First two digits of BIN; e.g. CT-10-01.

Project Name: Enter the name of the project. Do not enter a partnership name (e.g., Venture Limited II).
Project Address: Enter the complete address of the property, including address number and street name, city, state, and ZIP Code. If the
project has multiple addresses (e.g., 52-58 Garden Street), please provide the address range. Also, please provide the address for each
building (BIN). Do not enter a P.O. Box.

Building Identification Number and Address: Enter the Building Identification Number (BIN) assigned to the building (from IRS Form
8609). According to IRS Notice 88-91, the BIN consists of a two-character state postal abbreviation followed by the two-digit designation
representing the allocation year, and a five-digit numbering designation. For example, the identification number for one of 25 buildings
allocated a credit in 2010 by the Connecticut Housing Finance Authority (the only housing credit allocating agency in the state) might read CT10-01001 .

Owner’s Contact Name, Address and Phone Number: Enter the name, address and phone number of the owner or owner’s contact
person. This will often be a representative of the general partner. This information will be used for future mail or telephone contacts regarding
the development. As such, we need an individual and company name and address as opposed to the partnership name.

Annual Amount of Tax Credits Allocated: Enter the total dollar amount of federal tax credits that may be claimed each year by the owners
of this project. If the property is receiving only TCEP funds, enter 0 and report TCEP funds below.

Number of Total Units: Enter the total number of units in the project, summing across buildings if needed.
Number of Total Units by Size: Enter the number of units in the project (summing across buildings if necessary) that have 0, 1, 2, 3, or 4 or
more bedrooms. Make sure the units sum to the total number of units in project.

Number of Low Income Units: Enter the number of units the in project (summing across buildings if necessary) that were qualified to
receive Low Income Housing Tax Credits when the building(s) was/were placed in service.

Elected Rent/Income Ceiling: Indicate whether the project qualifies for tax credits with units set aside for tenants with income less than or
equal to 50% of Area Median Gross Income (AMGI) or 60% of AMGI. “1” =50% or ”2”=“60%

Units Below Elected Rent/Income Ceiling: Check yes if any units in the project have rent levels set below the elected maximum. If yes,
enter the number of units which meet this criteria. “1” =yes; “2”=no

Year Placed in Service: Enter the year the project was placed in service. If this is a multiple building project, with more than one placed in
service date, enter the most recent date. Placement in service date is available from IRS Form 8609, Item 5.

Year Project Received Allocation or Bond Issued: Enter the initial allocation year for which tax credits were awarded for the project.
Allocation date is available from IRS Form 8609, Item 1a. If the project received multiple allocations, use earliest allocation year. If no
allocation was required (i.e., 50 percent or greater tax-exempt bond financed) and IRS Form 8609 Item 1a is blank, enter the year the bond
was issued.

Type (New Construction or Acquisition/Rehab): Enter the production type for which the project is receiving tax credits, i.e., a newly
constructed project and/or one involving rehabilitation. If the project involves both New Construction and Rehab, check both boxes.
(Construction type can be inferred from IRS Form 8609, Item 6. If box a or b is checked, the building is new construction. If box c and d or e is
checked, the building is acquisition/rehab.) “1”=New Construction; “2”=Acquisition and Rehab; “3”=Both New Construction and A/R

Credit Percentage: Indicate the type of credit provided: 9% credit (70% present value) or 4% (30% present value). Maximum applicable
credit percentage allowable is available from IRS Form 8609, Item 2. The entry on the 8609 is an exact percentage for the project and may
include several decimal places (e.g., 8.89% or 4.2%). Please check the closest percentage -- either 9 or 4 percent. The box marked “Both”
may be checked when acquisition is covered at 4% and rehab at 9%. If the property received only Tax Credit Exchange Program (TCEP)
funds, please indicate. Select “1”= 4% credit (30% present value); “2”= 9% credit (70% present value); “3”=both; “4”=TCEP only.

Non-profit sponsor? Check yes if the project sponsor is a 501(c)(3) nonprofit entity. Use the same criteria for determining projects to be
included in the 10 percent non-profit set aside. “1”=yes; “2”=no

Increased Basis Due to Qualified Census Tract (QCT) or Difficult Development Area (DDA)? Check yes if the project actually
received an increase in the eligible basis due to its location in a QCT, DDA, or HERA-authorized DDA designation. Increased basis can be
determined from IRS Form 8609, Item 3b. (Note: Projects may be located in a QCT or DDA without receiving the increase.) “1”=yes; “2”=no

Tax-exempt bond financing? Check yes if financing was provided through tax-exempt bonds. Use of tax-exempt bonds can be determined
from IRS Form 8609, Item 4, which shows percentage of basis financed from this source. “1”=yes; “2”=no

HUD Multi-Family financing/rental assistance? Check yes if financing or rental assistance was provided through one of HUD’s Office of
Multi-Family programs, including Section 221(d)(3) BMIR; Section 236; Rental Assistance Payment (RAP); Rent Supplement; Section 8
Project-Based Assistance; Section 202 PACs; Section 202 PRACs; Section 202 without Assistance; Section 811 PRACs, and provide the HUD
property ID (REMS ID). “1”=yes; “2”=no

Rural Housing Service (RHS) Section 514 loans? Check yes if the project was financed with a Rural Housing Service Section 514 direct
loan, and provide the loan number. “1”=yes; “2”=no

Rural Housing Service (RHS) Section 515 loans? Check yes if the project was financed with a Rural Housing Service Section 515 direct
loan, and provide the loan number. “1”=yes; “2”=no

Rural Housing Service (RHS) Section 538 loans? Check yes if the project was financed with a Rural Housing Service Section 538 loan
guarantee, and provide the loan number. “1”=yes; “2”=no

HOME or CDBG funds? Check yes if the project was developed using HOME or CDBG funds, and provide the IDIS Activity ID number and
the dollar amount of funds. TCAP funds should be reported as HOME. “1”=yes; “2”=no
U.S. Department of Housing and Urban Development
Previous editions unusable

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HUD LIHTC Database Data Collection Form
Revised December 2012

HUD LIHTC Database Data Collection Form

OMB Approval No. Pending (Exp. xx/xx/20xx)

FHA/Risk Sharing loan? Check yes if the project has an FHA /HUD Risk Sharing loan, and provide the loan number. “1”=yes; “2”=no
Part of a HOPE VI development? Check yes if the project is part of a HOPE VI public housing revitalization effort, and provide the dollar
amount of HOPE VI funds related to development or building costs only. “1”=yes; “2”=no

TCEP Funds? Check yes if the project was developed using Tax Credit Exchange Program (TCEP) funds, and provide the dollar amount of
funds. “1”=yes; “2”=no

Population targeting? Check yes if the project targets a specific population, such as families, elderly, people with disabilities, homeless, or
other. “1”=yes; “0”=no or not indicated

Federal or state project-based rental assistance contract? Check if the project has a signed contract for federal or state project-based
rental assistance, subsidizing rent for low-income tenants. “1”=Federal; “2”=State; “3”=both; “4”=neither. If Federal contract, provide the
Section 8 contract number.
PUBLIC BURDEN STATEMENT
Public reporting burden for this collection of information is estimated to average 8 hours for each response. This includes the time for
collecting, reviewing, and reporting the data. The information will be used to measure the number of units of housing financed with the LowIncome Housing Tax Credit (LIHTC) that are produced each year. The information will also be used to analyze the characteristics of these
housing units, and will be released to the public. This agency (HUD) may not collect this information, and you are not required to complete this
form unless it displays a currently valid OMB control number.

U.S. Department of Housing and Urban Development
Previous editions unusable

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HUD LIHTC Database Data Collection Form
Revised December 2012