While a project is typically acquired on a specific date
|
|
- Zoe Lewis
- 6 years ago
- Views:
Transcription
1 A Presentation of the National Association of Home Builders While a project is typically acquired on a specific date Building rehab (if there are multiple buildings) is typically completed building by building. Credits flow is by building (BIN) so that different buildings can begin credit flow before or after other buildings (BINS) in a project Management agents must know the project and building definitions in order to manage credit flow effectively. Management agents must know credit delivery timeframes in order to manage credit flow effectively. 1
2 Management agents must know the project and building definitions in order to manage credit flow effectively. credit delivery guarantees in order to manage credit flow effectively. What is the proposed date of acquisition? What is the proposed building rehab schedule? In what year will credits begin? Year project is acquired? A year after project is acquired? Watch this schedule for changes. 2
3 Acquisition often occurs later than originally proposed This can affect the pre-qualifying timing to initially certify families into Section 42 Rehabilitation can also suffer delays Date changes can affect timing for credit delivery Buildings is not eligible for any tax credits prior to the DATE of acquisition Buildings can have no acquisition or rehab credits until the year in which the building rehab is complete. Revenue Rule 91-38; Answer #6 3
4 When rehab is completed in the same year as acquisition How can credits flow? When can families be certified? 8823 Guide p. 4-25: Income Certifications Where Owner Acquires or Rehabilitates Existing Building For households occupying a unit at the time of acquisition (39) by the owner, Footnote #39 The date of acquisition is the date the building is acquired by purchase under IRC Section 179(d)(2). 4
5 the initial tenant income certification is completed within 120 days after (40) the date of acquisition using the income limits in effect on the day of acquisition. (40) Alternatively, if the new owner has access to the property before the acquisition date, tenant income certifications may be completed before the acquisition (Up to 120 days prior) using the current income limits. The effective date is the date of acquisition. The effective date of the tenant income certification is the date of acquisition since there is no move-in date. What is the move-in date if there is no official move-in date? Date the family actually moved in to the unit Could be years ago Tax credit effective date since the family is effectively move-in to the tax credit program on that date? 5
6 8823 Guide p Income Certifications Where Owner Acquires or Rehabilitates Existing Building Third paragraph In the event that the household occupies at the time of acquisition, but the tenant income certification is completed more than 120 days after the date of acquisition, the household is treated as a new move-in. Owners use the income limits in effect at the time of the tenant income certification and the effective date is the date the last adult member of the household signed the certification, (this is an exception to the general rule for effective dates because there is no move-in date). In-place families not certified within 120 days And new move-ins Credits do not pull back to the date of acquisition They are effective the date the last adult member of the family signed the Tenant Income Certification if the family is in place the date of move-in for new move-ins 6
7 Proposed Date of Acquisition: May 1, 2010 Rehab completion schedule: Building A July 15, 2010 Building B September 1, 2010 When can management begin the certification process? ACQUISITION: May 1, 2010 Building A- 100% LIHTC Building B- 100% LIHTC A 101- OCC A OCC B OCC B 201 OCC A 102- OCC A 202- OCC B102 - OCC B 202 OCC A 103- OCC A OCC B 103- OCC B 203 OCC A 104- OCC A OCC B OCC B 204 OCC A 104- OCC A OCC B OCC B OCC Rehab complete by 7/15/2010 Rehab complete by 9/o1/2010 7
8 Date of Acquisition: May 1, 2010 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC No Ownership No Credits Ownership + Qualified Occupants = CREDIT Delivery Management can pre-qualify in-place families up to 120 days PRIOR TO May 1 using current income limits. JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Management can post-qualify in-place families up to 120 days AFTER May 1, (August 29, 2010) using income limits that were current as of May 1. 8
9 Proposed Date of Acquisition: May 1, 2010 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC No Ownership No Credits Ownership + Qualified Occupants = CREDIT Delivery Actual Date of Acquisition: June 1, 2010 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC No Ownership No Credits Ownership + Qualified Occupants = CREDIT Delivery Management can pre-qualify in-place families up to 120 days PRIOR TO June 1 using current income limits JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Management can post-qualify in-place families up to 120 days AFTER June 1, (September 29, 2010) using income limits that were current as of June 1. Families certified in January must be re-qualified due to delay 9
10 Building A- 100% LIHTC A 101-6/1/10 A 201-6/1/10 ACQUISITION: June 1, 2010 Certifications Complete by September 29, 2010 Building B- 100% LIHTC B 101-6/1/10 B 201 6/1/10 A 102-6/1/10 A 202-6/1/10 A 103-6/1/10 A 203-6/1/10 A 104-6/1/10 A 204-6/1/10 A 104-6/1/10 A 205-6/1/10 B102-6/1/10 B 202 6/1/10 B 103-6/1/10 B 203 6/1/10 B 104-6/1/10 B 204 6/1/10 B 105-6/1/10 B 205-6/1/10 Rehab complete by 12/31/10 Rehab complete by 12/31/10 When rehab is completed in a year after the acquisition How can credits flow? When can families be certified? 10
11 Date of Acquisition: July 1, buildings; 10 units each 100% LIHTC Rehab completion schedule: Building A June 1, 2011 Building B October 1, 2011 Credits to be claimed for all units for tax year 2011 Back to beginning of year in which rehab is complete January 1, 2011 When should in-place families be certified as eligible? Does the day window apply? 11
12 2010 Acquired June 1, 2010; Rehab complete 2011 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC No Ownership No Credits No Rehab Complete No Credits 2011 Acquired June 1, 2010; Rehab complete 2011 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Ownership + Qualified Occupants = CREDIT Delivery 8823 Guide, p Income Certifications Where Owner Acquires or Rehabilitates Existing Building, 1st paragraph plus footnote #38 Under Rev. Proc. (Revenue Procedure) , a unit occupied before the beginning of the credit period will be considered a low-income unit at the beginning of the of the credit period, even if the household s income exceeds the income limit at the beginning of the first year of the credit period, if two conditions related to income qualifications are met, and the unit must be rent restricted. 12
13 2010 Management can pre-qualify in-place families up to 120 days PRIOR TO the date of acquisition (June 1) based on current income limits JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Management can post-qualify in-place families and new move-ins during the year prior to the beginning of the credit period AND THESE FAMILIES CAN NOW BE OVER- INCOME as long as Applying Rev. Proc Guide, p Testing for purposes of the Next Available Unit Rule For purposes of Rev. Proc , the incomes of the individuals occupying a unit occupied before the beginning of the first year of the credit period are first tested for the purposes of the (AVAILABLE UNIT RULE) at the beginning of the first year of the building s credit period. 13
14 Testing for purposes of the Next Available Unit Rule The test must be completed within 120 days before the beginning of the first year of the credit period. The test consists of confirming with the households that sources and amounts of anticipated income included on the tenant s income certification are still current... Management can pre-qualify in-place families up to 120 days PRIOR TO June 1 based on current income limits JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Management can post-qualify in-place families and new move-ins during the year prior to the beginning of the credit period - AUR test period JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Any families initially qualified prior to Sept. 3 rd must be tested for increased income and the Available Unit Rule applied if their income is above 140% of AMGI 14
15 Applying Rev. Proc Guide, p If the effective date of the initial tenant income certification is 120 days or less before the required test, it is not necessary to test for purposes of the Available Unit Rule because the time period for completing the initial tenant income certification and the time period for completing the test is the same. 15
16 Page 4-29 to An owner acquired a building with 10 units and determined that 6 of the units (1-6) were occupied by nonqualifying households at the beginning of the first year of the credit period on January 1, Guide Example-Step 1 Status 1/01/05 1 Not Qualified, not rehabbed 2 Not Qualified, not rehabbed 3 Not Qualified, not rehabbed 4 Not Qualified, not rehabbed 5 Not Qualified, not rehabbed 6 Not Qualified, not rehabbed 7 HH Qualified, not rehabbed 01/01/05 8 HH Qualified, not rehabbed 01/01/05 9 HH Qualified, not rehabbed 01/01/05 10 HH Qualified, not rehabbed 01/01/05 16
17 Page 4-29 to The non-qualifying families moved out and the owner rehabilitated the six vacant unit. Five the rehabilitated units (1-5) were rented to new (assume qualified) households that moved into the units in August of Guide Example-Step 2 Status 8/01/05 1 HH Qualified Rehabbed 8/01/05 2 HH Qualified Rehabbed 8/01/05 3 HH Qualified Rehabbed 8/01/05 4 HH Qualified Rehabbed 8/01/05 5 HH Qualified Rehabbed 8/01/05 6 Rehabbed Vacant 7 HH Qualified, not rehabbed 1/01/05 8 HH Qualified, not rehabbed 1/01/05 9 HH Qualified, not rehabbed 1/01/05 10 HH Qualified, not rehabbed 1/01/05 17
18 Page 4-29 to The sixth rehabilitated unit (6) was rented in August to an existing tenant who transferred from unit 7, one of the four units qualifying on January 1, Guide Example-Step 2 Status 9/01/05 1 HH Qualified Rehabbed 8/01/05 2 HH Qualified Rehabbed 8/01/05 3 HH Qualified Rehabbed 8/01/05 4 HH Qualified Rehabbed 8/01/05 5 HH Qualified Rehabbed 8/01/05 6 HH Qualified Rehabbed 8/01/05 7 Was Qualified, not rehabbed 8 Qualified, not rehabbed 1/01/05 9 Qualified, not rehabbed 1/01/05 10 Qualified, not rehabbed 1/01/05 18
19 Page 4-29 to The owner may include units 1-5, the rehabilitated units occupied by new lowincome tenants in the applicable fraction computation under IRC 42(f)(2) for August September, October, November, and December of Page 4-29 to For the tenant who transferred between units within the building, the owner may include the unrehabilitated unit 7 that the tenant occupied from January through July in the computation of the applicable fractions for those months, but the unit is no longer a lowincome unit when the household moves to the rehabilitated unit 6 in August; Unit 6 is a lowincome unit for August through December. 19
20 8823 Guide Example-Step 2 Status 1/01/05 12/31/05 1 HH Qualified Rehabbed 2 HH Qualified Rehabbed 3 HH Qualified Rehabbed 4 HH Qualified Rehabbed 5 HH Qualified Rehabbed 6 HH Qualified Rehabbed 8/01/ /05 7 Qualified, not rehabbed 8 Qualified, not rehabbed 1/01/05 9 Qualified, not rehabbed 1/01/05 10 Qualified, not rehabbed 1/01/05 Page 4-29 to 4-30 Therefore, for the purposes of computing the applicable fraction for August, 2005, there are three low-income units that have not been rehabilitated (units 8, 9, and 10) and six low-income units that have been rehabilitated (units 1-6). Units 7 is not a lowincome unit. WHY NOT? 20
21 8823 Guide Example-Step 2 Status August HH Qualified Rehabbed 2 HH Qualified Rehabbed 3 HH Qualified Rehabbed 4 HH Qualified Rehabbed 5 HH Qualified Rehabbed 6 HH Qualified Rehabbed 8/01/ /05 7 Qualified, not rehabbed 8 Qualified, not rehabbed 1/01/05 9 Qualified, not rehabbed 1/01/05 10 Qualified, not rehabbed 1/01/05 During September, Unit #7 was rehabilitated and the tenant from unit 8 moved in. Therefore Unit 8 is now considered a vacant market rate unit 21
22 8823 Guide September Activity 1 HH Qualified Rehabbed 6 HH Qualified Rehabbed 8/01/ /05 2 HH Qualified Rehabbed 3 HH Qualified Rehabbed 4 HH Qualified Rehabbed 5 HH Qualified Rehabbed 7 Qualified, not rehabbed 9/01/05 12/31/05 8 Was qualified, now vacant market rate 9 Qualified, not rehabbed 1/01/05 10 Qualified, not rehabbed 1/01/05 Now considered a market rate / unqualified unit. To expedite completion of the rehabilitation of the remaining units, the owner also temporarily relocated the households in Units 9 and 10 in off-site quarters (and paid all expenses) and rehabilitated units 8, 9, and
23 For purposes of determining the applicable fraction for September, Units 1-7 are low income units and Units 9 and 10 are out of compliance low-income units While they are being rehabbed Unit 8 is a market rate unit that is being rehabilitated in September 8823 Guide Example- Status September HH Qualified Rehabbed 2 HH Qualified Rehabbed 3 HH Qualified Rehabbed 4 HH Qualified Rehabbed 5 HH Qualified Rehabbed 6 HH Qualified Rehabbed 8/01/ /05 7 Qualified, not rehabbed 9/01/05 12/31/05 8 Was qualified, now vacant market rate 9 Qualified, vacant 10 Qualified, vacant Now considered a market rate / unqualified unit. Credit flow stops during rehab 23
24 The owner completed the rehabilitation of the final three units ( 8, 9, and 10) in October and moved the two temporarily displaced households back into Units 9 and 10 during October Unit 8 remains an unoccupied market rate unit through December For purposes of computing the applicable fraction for October, units 1-7, 9, and 10 are all low-income units. The same is true for November and December. 24
25 8823 Guide Example- Status 1/01/05 12/31/05 1 HH Qualified Rehabbed 6 HH Qualified Rehabbed 8/01/ /05 2 HH Qualified Rehabbed 3 HH Qualified Rehabbed 4 HH Qualified Rehabbed 5 HH Qualified Rehabbed 7 Qualified, not rehabbed 9/01/05 12/31/05 8 Qualified, now vacant 9 Qualified, vacant 10/01/05 12/31/05 10 Qualified, vacant 10/01/05 12/31/05 Still considered a market rate / unqualified unit Guide, p. 4-28, 29, For units that house qualified families and are undergoing rehab; If the units are not suitable for occupancy during rehab The unit is not suitable for occupancy under IRC 42(i)(3)(B)(ii). These units including units being rehabilitated are considered out of compliance. (FOOTNOTE #44 The state is not required to file Form 8823 to report non-compliance during the rehabilitation period). 25
26 The non-compliance is corrected when the unit is again suitable for occupancy. The unit s character will be determined based on household that occupied the unit immediately preceeding the rehabilitation during the first year of the credit period. No time frame is mandated do not claim credits until the unit is rehabilitated. There is no requirement to re-initially qualify the family if they qualified the unit originally, vacated temporarily and then moved back into the unit Guide Example-Recap Status 1/01/05 12/31/05 1 HH Qualified Rehabbed 6 HH Qualified Rehabbed 8/01/ /05 2 HH Qualified Rehabbed 3 HH Qualified Rehabbed 4 HH Qualified Rehabbed 5 HH Qualified Rehabbed 7 Qualified, not rehabbed 9/01/05 12/31/05 8 Qualified, now vacant 9 Qualified, vacant 10 10/01/05 12/31/05 10 Qualified, vacant 10/01/05 12/31/05 Still considered a market rate / unqualified unit. 26
27 27
Presented by: 2013 Zeffert & Associates All Rights Reserved
Presented by: & 2013 Zeffert & Associates All Rights Reserved The Goal of this Training The purpose of this training is to provide information for all interested personnel to successfully provide housing
More informationJuly 2012 was $162,256. ($153,956). was $314,607. was $172,488. ($164,426). Kansas City Region Average Sales Price - Existing Homes
July 212 Kansas City Regional Real Estate Market Report Average Sales Price The average exis ng home sale price in July 212 was $162,256. 25 Kansas City Region Average Sales Price - Existing Homes July
More informationSFR Condo Residential Lot Sales Inventory Sales Inventory Sales Inventory. Month YTD Month Month YTD Month Month YTD Month
Grand Strand Market Report 2017 capped off a great year for the Grand Strand as full year SFR sales volume and median sales price were up 9.8% and 4.3%, respectively. Condo sales activity increased 3.0%
More informationMaximizing Credits in Year 1
Maximizing Credits in Year 1 George F. Littlejohn, CPA, HCCP Novogradac & Company LLP george.littlejohn@novoco.com Let s go over Basic Concepts Multiple Building Election Minimum Set-Aside PIS Date (When
More informationMLS of Greater Cincinnati - Charts for the Month: November 2017
MLS of Greater Cincinnati - Charts for the Month: November 2017 The following charts provide an overview of what has occurred in the MLS over the past month. Each chart provides a historical trend. The
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended March 31, 2007
F-5 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended March 31, 2007 Finance, Audit & Facilities Committee May 17, 2007 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationEngland Occupancy Survey May 2017 SUMMARY OF RESULTS
England Occupancy Survey 2017 SUMMARY OF RESULTS Room occupancy in 2017 increased +1% to 73%. Bedspace occupancy also increased +1% to 54%. Weekday room occupancy remained stable at 72% whilst weekend
More informationInformation sheet A Data
House prices: Statistics activity House prices change over time, but do so at different rates in different places. In this activity you will use statistical diagrams and measures to compare house prices
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended June 30, 2007
F-6 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended June 30, 2007 Finance, Audit & Facilities Committee September 20, 2007 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationMonthly Indicators % % - 9.2%
Monthly Indicators 2016 New Listings were down 1.4 percent for single family/duplex homes and 25.0 percent for townhouse-condo properties. Pending Sales increased 58.3 percent for single family/duplex
More informationIn Development. Consultant Selection. Consultant - Scope of Work. Design-Permitting. Planning. Construction. Closeout
CAPITAL IMPROVEMENT PROGRAM REPORT - AUGUST 2018 PROJECT LIST by PHASE In Development 999-16 Property Acquisition - RW 33 RPZ 999-17 Wetland Mitigation Phase 2 of 2 999-19 Property Acquisition - RW 22
More informationJES2 and JES3 Releases. RSU Level. r6.0 build 151 r2.3, r2.2, r2.1 r2.3, r2.2, r2.1 RSU1803
level and Integrated System Test (IST) lab details IBM Software run in CA's Integrated System Test (IST) lab Type Publish Date Includes PTFs, HIPERs, PRPs, and required PREREQs published in: CSM level
More informationA Panel Discussion of Developments, Trends and Issues Affecting Commercial Property Iowa Commercial Real Estate Expo
A Panel Discussion of Developments, Trends and Issues Affecting Commercial Property By Bryon Tack, MAI, CAE Polk County Deputy Assessor January 1 : Assessment of property (appraisal date) Historical data
More informationOutlook for Median Home Selling Prices. United States data are useless for us.
Outlook for Median Home Selling Prices Outline United States Data Unobserved Prices The Future of California s Median Home Price Bill Watkins August 28, 28 2.% Existing Single-family Housing Sales percent
More informationCalifornia Housing Market Update. Monthly Sales and Price Statistics September 2018
California Housing Market Update Monthly Sales and Price Statistics September 2018 Sales Had the Largest Decline since March 2014 California, September 2018 Sales: 382,550 Units, -3.3% YTD, -12.4% YTY
More informationBureau of Business Research Webinar Series October 2016
Bureau of Business Research Webinar Series October 2016 Presented by Eric Thompson W.W. Marshall Associate Professor of Economics Director, Bureau of Business Research Outline Importance of Affordable
More informationMonthly Indicators % % %
Monthly Indicators 2016 Percent changes calculated using year-over-year comparisons. New Listings were down 27.6 percent for single family homes and 41.8 percent for townhouse-condo properties. Pending
More informationMonthly Indicators % + 9.7% %
Monthly Indicators 2016 Percent changes calculated using year-over-year comparisons. New Listings were up 11.1 percent for single family homes and down 30.8 percent for townhouse-condo properties. Pending
More informationPuerto Rico Housing Finance Authority Housing Stimulus Programs
Puerto Rico Housing Finance Authority Housing Stimulus Programs March 31, 2012 (Final with US Data) Total sales assisted by PRHFA stimulus from $240MM Fund Assignment As of March 31, 2012 Silent Second
More information45 Court Street New Haven, CT 06511
PROFESSIONAL OFFICE BUILDING SALE - LEASE BACK AVAILABLE 45 Court Street New Haven, CT 06511 14,194 SF Office Building Presently owner occupied w/ 2 tenants willing To sign long-term leases Also willing
More informationGreater Las Vegas Snapshot by Sale Type
9.% Closed Sales Trend by Type December Closings by Type 8.% 7.% 6.% 8% Short Sales 1% 5.% 4.% 3.% Traditional Equity 82% 2.% 1.%.% Greater Las Vegas Snapshot by Sale Type - SFR Only Available List Price
More informationThe University of Massachusetts Campus Master Plan. Faculty Senate April 21st
The University of Massachusetts Campus Master Plan Faculty Senate April 21st Update on process and schedule 2011 Summer 2012 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended December 31, 2006
F-11 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended December 31, 2006 Finance, Audit & Facilities Committee March 22, 2006 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationMVWD Financial Dashboard
MVWD Financial Dashboard $350,000 $250,000 $150,000 $50,000 $0 $50,000 $150,000 Net Income From Operations July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June FY16 $147,90 $319,57 $116,60 $113,82 $58,073
More informationAnna Maria Luxury Real Estate March 2018 Newsletter
Anna Maria Luxury Real Estate March 218 Newsletter Two months into 218 looks to be another good start for the year. February 28, 21 Y.T.D. Anna Maria Island property sales were; 58(Single Family Homes
More informationMonthly Indicators + 7.3% + 6.6% + 8.3% Single-Family Market Overview Condo Market Overview New Listings Pending Sales.
Monthly Indicators 2018 The three most prominent national market trends for residential real estate are the ongoing lack of abundant inventory, the steadily upward movement of home prices and year-over-year
More informationMay 2008 MLS Month in Review
May 28 MLS Month in Review The Albuquerque Market continues to improve, and it s evident that finally, the negative media is turning into positive media. This month s TOP Selling Price Range is $2K to
More informationFALLON CHURCHILL COUNTY, NEVADA RESIDENTIAL REAL ESTATE TRACKING REPORT
FALLON CHURCHILL COUNTY, NEVADA RESIDENTIAL REAL ESTATE TRACKING REPORT 3rd QUARTER 15 BOB GETTO, C.R.S. & S.F.R. Nevada real estate broker, Lic # 16039 Council of Residential Specialists certified, National
More informationSCHEDULE B Contract Clauses Non-DVD
SCHEDULE B Contract Clauses Non-DVD PART II Contract Clauses Specific for Purchase Orders Issued Under Buyer s Prime Contract No. SPM4AR-07-D-0001 (Applicable to Purchase Orders for Items Shipped to Buyer
More informationM onthly arket. July Table of Contents. Monthly Highlights
Table of Contents Market Inventory...2 www.gaar.com Monthly Highlights The median sale price of single-family, detached homes climbed to $190,000 in July 2014, the highest level since August 2008. Market
More informationPARK AVENUE PROFESSIONAL BUILDING
PARK AVENUE PROFESSIONAL BUILDING 5755 North Point Parkway, Suite 262 Alpharetta, GA 30022 770.481.1960 www.shanegroup.net This offering is an excellent opportunity to acquire a premier office building
More informationMonthly Indicators + 4.8% - 3.5% %
Monthly Indicators 2015 New Listings were up 45.0 percent for single family/duplex homes but decreased 44.1 percent for townhouse-condo properties. Pending Sales increased 14.3 percent for single family/duplex
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended September 30, 2007
F-6 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended September 30, 2007 Finance, Audit & Facilities Committee November 15, 2007 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationFALLON CHURCHILL COUNTY, NEVADA RESIDENTIAL REAL ESTATE TRACKING REPORT
FALLON CHURCHILL COUNTY, NEVADA RESIDENTIAL REAL ESTATE TRACKING REPORT 1st QUARTER 2016 BOB GETTO, C.R.S. & S.F.R. Nevada real estate broker, Lic # 16039 Council of Residential Specialists certified,
More informationCompetitive Pricing Survey. Summary Report. Subject Property 3/6/2014. Subject Property: Survey Date:
Competitive Pricing Survey Summary Report Subject Property: Survey Date: Subject Property 3/6/2014 14901 Quorum Drive, Suite 600 Dallas, Texas 75254 cpssupport@axiometrics.com http://www.axiometrics.com
More informationMonthly Indicators % % - 3.5%
Monthly Indicators 2017 New Listings were up 6.3 percent for the category but decreased 33.1 percent for the category. Pending Sales increased 5.0 percent for but decreased 1.3 percent for. The Median
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended March 31, 2008
F-5 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended March 31, 2008 Finance, Audit & Facilities Committee June 12, 2008 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationSeptember 2018 MLS Statistical Report
September 218 MLS Statistical Report Total Sales Blame it on Hurricane Florence but overall, sales dropped drastically in August - down 17%. Total Sales Sept'18 172-17% Sept'17 26-2% Sept'16 211 7% 3 2
More informationCalifornia Housing Market Update. Monthly Sales and Price Statistics November 2018
California Housing Market Update Monthly Sales and Price Statistics November 2018 Home Sales: Largest Decline Since 2014 California, November 2018 Sales: 381,400 Units, -4.6% YTD, -13.4% YTY 700,000 600,000
More informationGOVERNMENT PROVISIONS APPLICABLE TO PRIME CONTRACT DAAH23-02-C-0155
Date: January 24, 2003 EXHIBIT A GOVERNMENT PROVISIONS APPLICABLE TO PRIME CONTRACT DAAH23-02-C-0155 The clauses contained in the following Government regulations are incorporated by reference. Where necessary
More informationTimbercreek. U.S. Multi-Residential Opportunity Fund #1. Semi-Annual Investor Update
Timbercreek U.S. Multi-Residential Opportunity Fund #1 Semi-Annual Investor Update FORWARD LOOKING STATEMENT Certain statements in this presentation about Timbercreek U.S. Multi-Residential Opportunity
More informationMetropolitan Tract Performance Report for the Quarter Ended September 30, 2009
VII. STANDING COMMITTEES F 4 B. Finance, Audit and Facilities Committee Metropolitan Tract Performance Report for the Quarter Ended September 30, 2009 Attachment Metropolitan Tract performance Report for
More informationHACS RAD RESIDENT MEETING BARTON DRIVE MANOR AND BRIARWOOD VILLAGE
HACS RAD RESIDENT MEETING BARTON DRIVE MANOR AND BRIARWOOD VILLAGE Housing Authority of the City of Shreveport June 13 th, 2017 AGENDA 1. What is RAD? 2. Rehab of Barton and Briarwood 3. Resident Rights
More informationMarine Corps Resident Energy Conservation Program (RECP) MCCS Cherry Point
Marine Corps Resident Energy Conservation Program (RECP) MCCS Cherry Point 1 Welcome Agenda Col Zimmerman Command Representative Program Briefing AMCC Video Questions and Answers 2 Resident Energy Conservation
More informationJune 2008 MLS Month in Review
June 28 MLS Month in Review The Greater Albuquerque Real Estate Market continues to be strong. REALTORS put 1,769 homes under contract in the month of June. For our Market Area, sales are up 9.5% for Detached
More informationPuerto Rico Housing Finance Authority Housing Stimulus Programs
Puerto Rico Housing Finance Authority Housing Stimulus Programs June 30, 2011 (Preliminary June US data not yet available) Total sales assisted by PRHFA stimulus from $180MM Fund Assignment As of June
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended September 30, 2005
F-8 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended September 30, 2005 Finance, Audit & Facilities Committee vember 18, 2005 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationCalifornia Housing Market Update. Monthly Sales and Price Statistics December 2018
California Housing Market Update Monthly Sales and Price Statistics December 2018 Sales Reached the Lowest Level since Jan 2015 California, December 2018 Sales: 372,260 Units, -5.2% YTD, -11.6% YTY 700,000
More informationCalifornia Housing Market Update. Monthly Sales and Price Statistics August 2018
California Housing Market Update Monthly Sales and Price Statistics August 2018 Sales Declined for the 4 th Consecutive Month California, August 2018 Sales: 399,600 Units, -2.1% YTD, -6.6% YTY 700,000
More informationProvided by Keller Williams Realty Professional Partners Statistics from September 2010 MLS
Monthly Market Watch for Maricopa County An overview of what is happening in the Maricopa County real estate market (using September 2010 statistics) Report overview: This report includes MLS data for
More information2017 IN REVIEW THE BLUE MTS. REAL ESTATE MARKET REPORT LOCATIONS ROYAL LEPAGE S 2016 BROKERAGE OF THE YEAR FOR ONTARIO.
THE BLUE MTS. REAL ESTATE MARKET REPORT IN REVIEW WE RE PROUD AND GRATEFUL TO HAVE BEEN CHOSEN AS ROYAL LEPAGE S BROKERAGE OF THE YEAR FOR ONTARIO OVERVIEW RECORD VOLUME SALES, HIGHER PRICES, SHORTER SALE
More informationCommon Terms and Conditions Guide Section 5 Government Contract Requirements Clause Number: 5052 Effective: 10/15/2002 Page: 1 of 9
Page: 1 of 9 F42610-02-C-0006 (ICBM Mod. 7) SPECIAL U.S. GOVERNMENT PROVISIONS: The following Federal Acquisition Regulations (FAR) and Federal Acquisition Regulation Supplement clauses, as in effect on
More informationAnna Maria Luxury Real Estate January 2019 Newsletter
Anna Maria Luxury Real Estate January 219 Newsletter Real Estate Sales on Anna Maria Island for 218 were a little under 217. December 31, 218 Y-T- D AMI sales were 397(SF-234, Con-131, Dup-223, & Lot-9)
More informationAuckland Housing Accord FinalReport for Second Accord Year
Auckland Housing Accord FinalReport for Second Accord Year October 2014 to September 2015 Based on: City-wide building consent data to month ended 30 September 2015 City-wide new sections data to month
More informationUDIA (WA) Research Breakfast. Great expectations: The market in 2013
(WA) Research Breakfast Great expectations: The market in 2013 Presentation Overview Established property market activity Perth land development activity Housing construction activity What to expect in
More informationNew year kicks off with slow sales Jan. 2019
January 19 19 MONTHLY STATISTICS PACKAGE New year kicks off with slow sales 19, February 1, 19 As economic challenges linger into 19, housing markets remain on a sluggish pace. January sales totalled 8
More informationCalifornia Housing Market Update. Monthly Sales and Price Statistics October 2018
California Housing Market Update Monthly Sales and Price Statistics October 2018 Sales Had the 2 nd Largest Drop in the Last 6 Months California, October 2018 Sales: 397,060 Units, -3.7% YTD, -7.9% YTY
More informationTri-Cities Insider September 2015
Tri-Cities Insider Your Current Real Estate Market 1 Go to: http://grouponetricities.com click on this logo to view market info each month. 2 3 Yearly Comparisons- Real Trends July/June 2015 Housing Market
More informationThe Effective Analyst: From Research to Execution. Contents are subject to change. For the latest updates visit
The Effective Analyst: From Research to Page 1 of 8 Why Attend Solving problems in the business world is essential to keeping things moving along smoothly. While problems differ in complexity, almost all
More informationRESIDENTIAL REVIEW. Better Technology Better Marketing BETTER RESEARCH Better Education Better Support
RESIDENTIAL REVIEW Better Technology Better Marketing BETTER RESEARCH Better Education Better Support TABLE OF CONTENTS 3 Residential Resale Overview 4 Residential Investment Research 5 Better Technology
More informationPARK WEST RELOCATION OPTIONS
PARK WEST RELOCATION OPTIONS Planning the next step Estimated Timeline to Receive Sale Proceeds Buyers Checklist What are our Relocation Options? How long it takes for relocation? Who can help us with
More information657 S Belvoir South Euclid, OH Mark Khuri
657 S Belvoir South Euclid, OH 44121 Overview Property Type: Multi-Family Size: 6,612 sq ft Sale Price: $499,000 # of Units: 8 Year Built: 1972 # of Stories: 2 Construction: Brick Parking Type: Covered
More informationOwner Handbook. Professionally managed by v.2
Owner Handbook 2018 v.2 2 3 Grand Crowne Resort (SUG) STANDARD POINTS VALUE A Sleeps 4 - Approximately 537 square feet B Sleeps 4 - Approximatley 949 square feet C Sleeps 4 - Approximately 619 square feet
More information, NE MIAMI CT
LE AS E FO R 25.794451, -80.195380 1900 NE MIAMI CT Built in 1926, The Wynwood Mill Building began its journey. Located in the Gateway to Wynwood, connecting Edgewater, Downtown, and the Arts Districts,
More informationScottish Accommodation Occupancy Survey. Annual Report 2016
Scottish Accommodation Occupancy Survey Annual Report 2016 Contents 1. What is the Scottish Accommodation Occupancy Survey? 03 2. Hotels 08 3. Guest Houses and B&Bs 15 4. Self-catering 21 5. Caravan &
More informationCertified Internal Auditor Exam Preparation. Contents are subject to change. For the latest updates visit
Certified Internal Auditor Exam Preparation Page 1 of 11 Why Attend This preparatory course is designed to equip candidates with the knowledge and skills required to write and pass the Certified Internal
More informationFY18 Tax Supported Funds Update. Broward County 2018 Budget Workshop June 6, 2017
1 FY18 Tax Supported Funds Update 2 History of Tax Roll $225 ($ in billions) $180 $135 $176.4 $167.5 $148.8 $130.0 $126.4 $127.1 $132.1 $141.0 $150.7 $163.0 $177.3 $90 $45 $0 FY08 FY09 FY10 FY11 FY12 FY13
More informationHawaii Housing Finance & Development Corporation Hula Mae Multi-Family Bond Program. Fm_HMMF Continuing Program Compliance Report
Hawaii Housing Finance & Development Corporation Hula Mae Multi-Family Bond Program Continuing Program Compliance Report Report Period: From to Fee Enclosed: ($35/unit/year excluding staff units) Provide
More informationMinneapolis St. Paul Residential Real Estate Index
University of St. Thomas Minneapolis St. Paul Residential Real Estate Index September 2017 Welcome to the latest edition of the UST Minneapolis St. Paul Residential Real Estate Index. The University of
More informationHuge 2 Bedroom Condo with Private Hot Tub - Quick Walk to the Slopes!
Huge 2 Bedroom Condo with Private Hot Tub - Quick Walk to the Slopes! Summary 2 BR 2 Bath Condo - sleeps up to 9 Description 221 Cinnamon Ridge I - a SkyRun Keystone Property -- Walking distance to Mountain
More informationCUSTOMER CONTRACT REQUIREMENTS Combat Track II Sustainment and Support CUSTOMER CONTRACT FA D-0002
Page 1 of 6 CUSTOMER CONTRACT REQUIREMENTS Combat Track II Sustainment and Support CUSTOMER CONTRACT FA8707-11-D-0002 CUSTOMER CONTRACT REQUIREMENTS The following customer contract requirements apply to
More informationCalifornia Housing Market Update. Monthly Sales and Price Statistics May 2018
California Housing Market Update Monthly Sales and Price Statistics May 2018 Sales Lost Momentum as Mortgage Rates Continued to Climb California, May 2018 Sales: 409,270 Units, +0.3% YTD, -4.6% YTY 700,000
More informationManaging Compliance. Presented by Grace Robertson Internal Revenue Service November 17, 2009
Managing Compliance Presented by Grace Robertson Internal Revenue Service November 17, 2009 Introduction Objectives Guide for Completing Form 8823: Summary of Revisions Prioritize for Day-to-Day Operations
More informationManhattan Residential Rental Market Report
average $2,33 $2,755 $3,15 $4,312 median $2,155 $2,525 $3,1 $3,6 Washington Harlem $4,8 $3,225 Morningside $4,22 $3,835 $3,4 $3,35 Upper Side $3,939 $3,4 C e n t r a l P a r k $4,876 $4,498 $3,45 $4,125
More informationAtlanta Housing Economic Trends
Atlanta Housing Economic Trends October 2011 Note: This information is deemed accurate but not guaranteed. It is intended for the personal use of HBA members only. Market Update With Smart Numbers Steve
More informationPlanning applications 3 Year Income vs Number of Applications
APPENDIX 13 FEES AND CHARGES REPORT PLANNING SERVICES 1. Service description The Planning service has a number of Fees and s namely: Planning Application Fees Statutory set fees by Central Government and
More informationHAMLIN PARK HISTORIC DISTRICT A Preservation Case-Study in Buffalo, NY. April 25th, 2014 State Preservation Conference Rochester, NY
HAMLIN PARK HISTORIC DISTRICT A Preservation Case-Study in Buffalo, NY April 25th, 2014 State Preservation Conference Rochester, NY AIA Rochester Our mission is to promote the profession and practice of
More informationOctober 1, Victoria Real Estate Market Continues to Stabilize
PRESIDENT Kyle Kerr PRESIDENT ELECT Cheryl Woolley SECRETARY TREASURER David Langlois PAST PRESIDENT Ara Balabanian DIRECTORS Jackie Adkins Sandi-Jo Ayers Bill Ethier Karen Dinnie-Smyth Andrew Plank EXECUTIVE
More informationChanging Economic Times. Market Pulse. Dr. Gary Jackson Director, Regional Economic Research Institute Florida Gulf Coast University April 8, 2008
Changing Economic Times Presented to: Market Pulse Bonita Springs Area Chamber of Commerce Bonita Springs-Estero Association of REALTORS, Inc. Dr. Gary Jackson Director, Regional Economic Research Institute
More informationChapter 11 Category 11g Gross Rent(s) Exceed Tax Credit Limits
Chapter 11 Category 11g Gross Rent(s) Exceed Tax Credit Limits Definition Determination on a Tax Year Basis This category is used to report noncompliance with the rent restrictions outlined in IRC 42(g)(2).
More informationChart 25. Royal Albert Buckingham and Enfield Lodge Culminatum Lodge Lodge Chandos Lodge No No No. 907 No. 1150
Chart 25 This information is copyright, and reproduced by permission, of the United Grand Lodge of England Robert Burns Lodge No. 25 Royal Albert Buckingham and Enfield Lodge Culminatum Lodge Lodge Chandos
More informationHousing Price Forecasts. Illinois and Chicago PMSA, April 2013
Housing Price Forecasts Illinois and Chicago PMSA, April 2013 Presented To Illinois Association of Realtors From R E A L Regional Economics Applications Laboratory, Institute of Government and Public Affairs
More informationF 6 STANDING COMMITTEES. B. Finance, Audit and Facilities Committee. Metropolitan Tract Performance Report for the Quarter Ended September 30, 2008
VII. STANDING COMMITTEES F 6 B. Finance, Audit and Facilities Committee Metropolitan Tract Performance Report for the Quarter Ended September 30, 2008 F 6/211-08 11/20/08 METROPOLITAN TRACT PERFORMANCE
More informationMETROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended December 31, 2007
F-5 METROPOLITAN TRACT PERFORMANCE REPORT For the Quarter Ended December 31, 2007 Finance, Audit & Facilities Committee March 20, 2008 CONSOLIDATED METROPOLITAN TRACT PROPERTIES Quarterly Summary Quarterly
More informationA A p p r ril 2017
April 17 17 Housing market retains momentum in April Citywide prices hold steady as labour market improves City of Calgary, May 1, 17 Calgary s housing market continued to show signs of stability in April.
More informationAtlanta Housing Economic Trends
Atlanta Housing Economic Trends February 2015 Note: This information is deemed accurate but not guaranteed. It is intended for the personal use of HBA members only. Atlanta Employment Pace of Employment
More informationPresentation of the Biowaste Management Model (5.1 model design survey) WP5 Action 5.1
Presentation of the Biowaste Management Model (5.1 model design survey) WP5 Action 5.1 PTC in Malta 23 24/04/2014 Prepared by HWE Country Palestine Region/Community Ramallah & Al Bireh that participates
More informationGraded Project OVERVIEW INSTRUCTIONS. Step 1: Create a Loan Amortization Schedule
OVERVIEW This project integrates quite a few components of your course. The most imptant thing to keep in mind, as you progress through this project, is to take one step at a time. Do not rush through
More informationNEIGHBORHOOD ENTERPRISE ZONE ACT Act 147 of The People of the State of Michigan enact:
NEIGHBORHOOD ENTERPRISE ZONE ACT Act 147 of 1992 AN ACT to provide for the development and rehabilitation of residential housing; to provide for the creation of neighborhood enterprise zones; to provide
More informationWeak sales persist in Calgary and beyond Jun. 2018
June 218 MONTHLY STATISTICS PACKAGE City of Calgary Weak sales persist in Calgary and beyond 218 City of Calgary, July 3, 218 Many Canadian energyrelated municipalities within Alberta and Saskatchewan
More informationProtecting the Government's Interests When Subcontracting With Contractors Debarred, Suspended or Proposed
Page 1 of 7 CUSTOMER CONTRACT REQUIREMENTS Navy ManTech CUSTOMER CONTRACT ACIT-EMTC-11-0002 CUSTOMER CONTRACT REQUIREMENTS The following customer contract requirements apply to this contract to the extent
More information4791 BROADWAY. A 69 Unit Corner Mixed-Use Building Northern Manhattan
4791 BROADWAY A 69 Unit Corner Mixed-Use Building Northern Manhattan 4791 BROADWAY - PROPERTY OVERVIEW Property Description: Cushman and Wakefield has been retained on an exclusive basis to arrange for
More informationSpringbrook Estates Sewer Improvement Area Informational Meeting Presented By Allen County Sanitary Engineering Department August 28, 2013
Springbrook Estates Sewer Improvement Area Informational Meeting Presented By Allen County Sanitary Engineering Department August 28, 2013 Overview Of Tonight s Meeting 1. Project Introduction and Meeting
More informationLong Range Master Facilities Plan Phase I: Southern Feeder Pattern
Long Range Master Facilities Plan Phase I: Southern Feeder Pattern Community Meetings March 17, 2009 March 18, 2009 March 19, 2009 Red Hill Elementary Scottsville Elementary Yancey Elementary How We Got
More informationMineral Resources Authority (MRA) FlexiCadastre Papua New Guinea
Mineral Resources Authority (MRA) FlexiCadastre Papua New Guinea Louie Kawale Mining Management System Administrator Margaret Aulda Senior Technical Assessment Officer Nancy Wafiwa Assessment Geologist
More informationCertified Crisis Management Professional. Contents are subject to change. For the latest updates visit
Certified Crisis Management Page 1 of 8 Why Attend This course provides participants with concrete crisis management solutions and strategies, while giving insight into the delivery of effective Crisis
More informationAudit & Compliance Department Barbosa Ave. 606 Juan C. Cordero Dávila Bldg. Rio Piedras, PR Phone Fax
COMPLIANCE MONITORING PLAN LOW INCOME HOUSING TAX CREDIT PROGRAM Audit & Compliance Department Barbosa Ave. 606 Juan C. Cordero Dávila Bldg. Rio Piedras, PR 00919 Phone 787-765-7577 Fax 787-300-3171 JULY
More informationCUSTOMER CONTRACT REQUIREMENTS Proprietary CUSTOMER CONTRACT Loki
Page 1 of 7 CUSTOMER CONTRACT REQUIREMENTS Proprietary CUSTOMER CONTRACT Loki CUSTOMER CONTRACT REQUIREMENTS The following customer contract requirements apply to this contract to the extent indicated
More informationPreparing Financial Statements and the Annual Report
Preparing Financial Statements and the Annual Report Page 1 of 11 Why Attend Financial statements and the annual report are key communication channels between companies and their different stakeholders.
More informationNew properties will be added daily. Please check individual adverts for closing dates. Studio sheltered flat ref no: 154
New properties will be added daily. Please check individual adverts for closing dates Studio sheltered flat ref no: 154 Location:Rectory Close, Snodland Landlord: Social Rent: 88.74 pw Service Charge:
More information