Low Income Housing Tax Credits & Seniors in Idaho, 2015

Idaho's 2015 Qualified Allocation Plan awards points for senior developments. 

Idaho’s 2015 QAP awards 3 points to developments that provide housing for older persons as defined in the Fair Housing Act.

Fair Housing Act: Sec. 807 [42 U.S.C.3607](b)

(2) As used in this section “housing for older persons” means housing –

(A) provided under any Federal or State program that the Secretary determines is specifically designed and operated to assist elderly persons, (as defined in the State or Federal program); or

(B) intended for, and solely occupied, by persons 62 years of age or older, or

(C) intended and operated for occupancy by persons 55 years of age or older, and

(i) at least 80 percent of the occupied units are occupied by at least one person who is 55 years of age or older;

(ii) the housing facility or community publishes and adheres to policies and procedures that demonstrate the intent required under this subparagraph; and

(iii) the housing facility or community complies with rules issued by the Secretary for verification of occupancy, which shall –

(I) provide for verification by reliable surveys and affidavits; and

(II) include examples of the types of policies and procedures relevant to a determination of compliance with the requirement of clause

(ii). Such surveys and affidavits shall be admissible in administrative and judicial proceedings for the purposes of such verification.

Contributed By: 
National Housing Trust

Other Items of Interest