Housing tax credit properties must follow certain procedures to provide emergency housing to individuals displaced by Hurricane Harvey, and have approval from the Texas Department of Housing and Community Affairs to do so.
President Trump declared Hurricane Harvey a disaster on Aug. 25, 2017. At this time, the Federal Emergency Management Agency (FEMA) has designated Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria, and Wharton counties as eligible for Individual Assistance and Public Assistance. Under Internal Revenue Procedure 2014-49 various types of relief are available to Housing Tax Credit (HTC) properties located in areas eligible for public benefits or individual benefits.
HTC properties that would like to provide emergency housing to individuals that have been displaced from their principal residence by Hurricane Harvey must have written approval from the Texas Department of Housing and Community Affairs (TDHCA). Households are eligible for emergency housing in HTC properties if their principal residence was located in an area eligible for individual assistance. The list of counties eligible for individual assistance will likely expand. As additional areas are designated by FEMA as eligible for assistance, TDHCA will send out updates.
Owners who would like to provide emergency relief must complete the “Owner’s request to provide emergency housing relief” form found on TDHCA’s website at http://www.tdhca.state.tx.us/pmcdocs/15-OwnerCertTempHousing.pdf
Unless your written policies and procedures provide a preference for households displaced by presidentially declared disasters, you may not skip over households on your waiting list to provide emergency housing. Likewise, you may not displace existing households in order to provide emergency housing.
Owners who are approved to provide emergency housing must use the “Displaced Household Certification” for each displaced household. The form can be found on the Department’s website at: http://www.tdhca.state.tx.us/pmcdocs/15-DisplacedHouseholdCert.pdf
Units leased as emergency housing are subject to the program rent limits. This relief allows units to be used on a transient basis and relieves the owner and household from providing evidence of income eligibility. The emergency relief period ends Aug. 25, 2018. After Aug. 25, 2018, displaced households that cannot document eligibility for the HTC program cannot occupy program units.
Please review Revenue Procedure 2014-49 carefully and in its entirety to avoid noncompliance. If you have any questions, please contact TDHCA Director of Compliance Patricia Murphy at 512-475-3140 or email@example.com