PLACED IN SERVICE NOTIFICATION
DCA requires notification when buildings/properties in our affordable housing programs have placed in service. This is essential for property set up in the Emphasys system. Please complete the form here and submit following the instructions in the form.
CASUALTY LOSS NOTIFICATION FORM
DCA requires that properties in our affordable housing programs report property damage, down units and/or buildings via the online Casualty Loss Notification form. This form should be submitted to DCA whenever a disastrous event, or other incident (whether naturally occurring, intentionally caused, or accidentally caused) causes the loss of operational use in your units and/or buildings.
Casualty Losses include, but are not limited to; storms, fire, vehicular accidents, mold, and floods.
Click HERE for the Casualty Loss Notification form
MANAGEMENT CHANGE/APPROVAL REQUEST
In accordance with DCA's Management Company Approval policy which is contained in DCA's LIHTC & HOME Compliance Manual, DCA requires owners seeking to change the property management company for (1) or more Georgia projects, make a request via the online jotform request. Please submit your request no less than 30 days prior to the intended change in management. Submitting a Management Change/Approval request will generate a request to DCA for the new management company to access Emphasys.
Click HERE for the Management Change/Approval request form.
REQUEST TO PROVIDE EMERGENCY HOUSING RELIEF
Per IRS guidance issued January 11, 2022, owners of Tax Credit properties may provide assistance to individuals who are medical personnel or other essential workers (as defined by State or local governments) that provide services during the COVID-19 pandemic by providing emergency housing from April 1, 2020 to December 31, 2022. Agencies, Issuers, Owners and Operators of low-income housing projects may treat these individuals as if they were Displaced Individuals (defined under section 5.02 of Rev. Proc. 2014-49). Revenue Procedure 2014-49 provides relief from certain requirements of Section 42 of the Internal Revenue Code allowing an agency to permit owners of Tax Credit properties within its jurisdiction to provide temporary relief to displaced residents. The State of Georgia is permitting owners within its jurisdiction to provide emergency housing relief to displaced individuals from other jurisdictions in accordance with the IRS procedures.
Properties may use this form to notify DCA that they are willing and prepared to provide emergency housing to displaced tenants.
Click HERE for the Request to Provide Emergency Housing Relief form.
ANNUAL OWNER CERTIFICATION (AOC)
Internal Revenue Service (IRS) Monitoring Regulations require all owners of low-income housing tax credit projects in Georgia to annually submit an owner certification to DCA. While some project owners have finished claiming their credit, all owners must continue to complete the AOC.
Pursuant to the HOME Investment Partnerships Act at title II of the Cranston-Gonzales National Affordable Housing Act as amended, 42, U.S.C. 12701 et seq. and as required by the Department of Housing and Urban Development (HUD), the AOC must be completed for each calendar year during the period of affordability.
2022 AOCs were due March 1, 2023. AOCs must be submitted through the Emphasys Certification Portal.
Complete this form for the project which will begin using tenant self-certification. Submission shall be considered a notification to DCA on behalf of the GP (owner) of the property to discontinue completing recertifications at the property listed below. It is the owner's responsibility to ensure compliance with Section 42 of the Code. DCA is not responsible for the adverse tax credit consequences which may occur as a result of electing to stop completing recertifications. Each year after the initial certification the tenant household may use a Self Certification Form if the property is 100% tax credit. Mixed-income properties (properties with market units) must continue to annually certify tenant household income. Units funded by certain other programs have income recertification requirements that must be separately met for those units.
DCA will not, nor is it required to, provide approval in response to this form submission. This form serves as notification to DCA, and DCA reserves the right request additional information from a property if necessary.
Click HERE for the Self Certification Notification form.