After year 15: Challenges to the preservation of housing financed with low‐income housing tax credits

References

• Abravanel , Martin D. and Johnson , Jennifer E. H. 1999 . The Low‐Income Housing Tax Credit Program: A National Survey of Property Owners , Washington, DC : U.S. Department of Housing and Urban Development .
   Google Scholar
• Achtenberg , Emily P. 2002 . Stemming the Tide: A Handbook on Preserving Subsidized Multifamily Housing , Washington, DC, and New York : Fannie Mae Foundation and the Local Initiatives Support Corporation .
   Google Scholar
• California Housing Partnership Coalition . 2001 . The Tax Credit Turns Fifteen: Conversion Risk in California's Early Tax Credit Portfolio World Wide Web page <http://www.chpc.net/pdf/tax_credits/TCAC_risk_analy_FiNAL_ebk.pdf> (accessed July 10, 2007).
   Google Scholar
• Christensen , Steven L. 2004 . Year 15: Exit Strategies . Journal of Affordable Housing and Community Development Law , 14 (1) : 46 – 62 .
   Google Scholar
• Christian , Colin C. 2003 . “ Reservations about Preservation: Year 15 and the Low‐Income Housing Tax Credit Program in North Carolina ” . University of North Carolina at Chapel Hill, Department of Public Administration . Capstone paper. Master's thesis.
   Google Scholar
• Collignon , Kate . 1999 . Expiring Affordability of Low‐Income Housing Tax Credit Properties: The Next Era in Preservation , Cambridge, MA : Joint Center for Housing Studies and the Neighborhood Reinvestment Corporation . World Wide Web page <http://www.jchs.harvard.edu/publications/finance/collignon_w99–10.pdf> (accessed July 10, 2007).
   Google Scholar
• Craycroft , John . 2003 . Low‐Income Housing Tax Credits: Program Description and Summary of Year 15 Issues , Atlanta : Atlanta Alliance for Community Development Investment . World Wide Web page <http://www.ahand.org/albums/images/Housing_ CreditsFiNALFiNAL.pdf> (accessed July 10, 2007).
   Google Scholar
• Dresser , Karen Kerns and Duffy , Mike . 2001 . Tax Credit Properties: What Happens in Year 15? , Columbus, OH : Ohio Capital Corporation for Housing .
   Google Scholar
• E & Y Kenneth Leventhal Real Estate Group . 1997 . The Low‐Income Housing Tax Credit: The First Decade , Washington, DC : National Council of State Housing Finance Agencies .
   Google Scholar
• Enterprise Community Investment, Inc. Year 15: Nonprofit Transition Strategies for Expiring LIHTC Properties . PowerPoint presentation at a workshop . March 29–30 , Richmond, VA. World Wide Web page <http://www.practitionerresources. org/cache/documents/646/64691.pdf> (accessed July 10).
   Google Scholar
• Enterprise Social Investment Corporation . 2005 . Tax Credit 101—Tutorial World Wide Web page <http://www.enterprisecommunity.com/products_and_services/downloads/ lihtc_101_ppt_10–06.pdf> (accessed July 10, 2007).
   Google Scholar
• Ernst and Young . 2003 . The Impact of the Dividend Exclusion Proposal on the Production of Affordable Housing , Report commissioned by the National Council of State Housing Agencies World Wide Web page <http://www.recapadvisors.com/pdf/EY‐DTEReport. pdf> (accessed July 10, 2007).
   Google Scholar
• Ernst and Young . 2006 . Understanding the Dynamics III: Housing Tax Credit Investment Performance New York World Wide Web page <http://www.ey.com/global/download.nsf/US/Housing_Credit_Study/$file/Housing_credit_study.pdf> (accessed July 10, 2007).
   Google Scholar
• Hyman , Martin . 1992 . Suspended Losses and Dispositions . CPA Journal Online , January World Wide Web page <http://www.nysscpa.org/cpajournal/old/11818054.htm> (accessed July 10, 2007).
   Google Scholar
• 2006 . LIHTC Prices, Demand among Issues Weighed at NCSHA Conference . Affordable Housing Finance , 14 (8) : 8
   Google Scholar
• LISC New York City . 2003 . Thinking about Buying Your Low‐Income Housing Tax Credit Project at Year 15? , New York : Local Initiatives Support Corporation . A Manual for New York City Sponsors
   Google Scholar
• McClure , Kirk . 2007 . The Low‐Income Housing Tax Credit Program Goes Mainstream and Moves to the Suburbs . Housing Policy Debate , 17 (3) : 419 – 46 .
   Web of Science ®Google Scholar
• McClure , Kirk and Grube , Michael T. Low‐Income Housing Tax Credit Developments Come of Age: What Should Planners Do When a Development Is up for Sale? . Paper presented at the Annual Meeting of the Association of Collegiate Schools of Planning . October 20 , Milwaukee.
   Google Scholar
• National Council of State Housing Finance Agencies . 2004 . State HFA Factbook: 2003 NCSHA Annual Survey Results Washington, DC
   Google Scholar
• National Housing Trust . 2007 . State and Local Housing Preservation Initiatives Washington, DC
   Google Scholar
• North Carolina Housing Finance Agency . 2004 . NCHFA Policies Regarding Qualified Contract Requests World Wide Web page <http://www.nchfa.com/rental/my15.aspx> (accessed July 10, 2007).
   Google Scholar
• Pitcoff , Winton . 2003 . The Next Preservation Challenge: Expiring LIHTC Properties . Affordable Housing Finance , (February). World Wide Web page <http://www. housingfinance.com/ahf/articles/2003/February/Expiring_LIHTC.html> (accessed July 10, 2007).
   Google Scholar
• Roberts , Benson . April 16 2001 . Tax Deduction Incentives for Individual Investors in Housing , April 16 , Millennial Housing Commission . World Wide Web page <http://www.mhc.gov/focus/roberts.doc> (accessed July 10, 2007).
   Google Scholar
• Schwartz , Alex F. 2006 . Housing Policy in the United States: An Introduction , New York : Routledge .
   Google Scholar
• Shellan , Ronald A. 2001a . Low‐Income Housing Tax Credit Partnerships: Thinking about the Year 15 Transition. Part 1 . Property Compliance Report , 4 (8) : 8 – 9 .
   Google Scholar
• Shellan , Ronald A. 2001b . Low‐Income Housing Tax Credit Partnerships: Thinking about the Year 15 Transition. Part 2 . Property Compliance Report , 4 (9) : 1 – 2 .
   Google Scholar
• Smith , David A. 2002 . The Low‐Income Housing Tax Credit Effectiveness and Efficiency: A Presentation of the Issues , Boston : Recapitalization Advisors, Inc. .
   Google Scholar
• U.S. Bureau of the Census . 2007 . Census 2000 Washington, DC World Wide Web page <http://www.census.gov/main/www/cen2000.html> (accessed July 10).
   Google Scholar
• U.S. Department of Housing and Urban Development . 2007a . 2004 Fair Market Rents World Wide Web page <http://www.huduser.org/datasets/fmr/fmr2004F/index.html> (accessed July 10).
   Google Scholar
• U.S. Department of Housing and Urban Development . 2007b . FMR History 1983‐Present: 2‐Bedroom Unit Data in MS Excel World Wide Web page <http://huduser.org/datasets/fmr.html> (accessed July 10)
   Google Scholar
• U.S. Department of Housing and Urban Development . 2007c . The Low‐Income Housing Tax Credit Database Washington, DC World Wide Web page <http://www.huduser.org/ datasets/lihtc.html> (accessed July 10).
   Google Scholar
• U.S. General Accounting Office . 1997 . Tax Credits: Opportunities to Improve the Low‐Income Housing Program Washington, DC GAO/GGD/RCED‐97–55
   Google Scholar
• Year 15 Nonprofit Disposition Strategies for Expiring LIHTC Properties . Enterprise Foundation Annual Network Conference . October 14 , New York City.
   Google Scholar