Low Income Housing Tax Credits & Seniors in Tennessee, 2018

Tennessee's 2018 Qualified Allocation Plan incentivizes housing for seniors

It is a stated objective of Tennessee’s 2018 QAP to encourage development of appropriate housing units for persons with special needs, including the elderly, the homeless and the disabled.

Tennessee’s 2018 QAP provides point incentives for projects that give residency preference to households with children or households with special housing needs. A project will earn 6 points if it meets the criteria for either of those categories.

To qualify for the residency preference for households with special housing needs, the Initial Application must propose a development that serves households with special housing needs. Special needs housing is housing that has been constructed or rehabilitated with special features (e.g. location, design, layout, on-site services) to help people live at the highest level of independence in the community. For example, the unit may be adapted to accommodate special physical or medical needs; or provide on-site services such as staff support for the elderly, individuals with mental health issues, developmental, or other social needs. In order to qualify for points pursuant to this Part VII-B-7-b, the proposed development must include on-site services for the targeted tenant population. The Initial Application must include a comprehensive service plan that identifies each service to be provided; the anticipated source of funding for each service; the physical space that will be used to provide each service; and the anticipated supportive service provider for each service and their experience in providing service to the targeted population. Verification of tentative agreements with providers of on-site services throughout the first two (2) years following the required placed in service date must be included with the Initial Application. Final agreements with providers of on-site services throughout the first two (2) years following the required placed in service date must be included with the Final Application. An architect’s certification will be required with the Carryover Allocation Application and prior to issuing the IRS Form 8609: 6 points

The development must include an appropriately sized, dedicated space with appropriate furniture and fixtures for, and agreements with, providers of services relevant to special housing needs residents and at least 1 of the following on-site amenities:

(i)                  Appropriately sized computer room containing at least 1 computer with free internet access for each 50 total units; or

(ii)                Exercise facility for appropriate group activity for special housing needs residents (space must be at least 900 square feet, if indoor); or

(iii)               Gazebo with outdoor shaded sitting area with ornamental flowers and shrubs.

Contributed By: 
National Housing Trust

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