Low Income Housing Tax Credit (LIHTC)


SPM’s experience and excellent reputation is a critical component in obtaining LIHTC awards from state agencies. Our role in managing a community during day-to-day operations, or leasing up a new community, is a detail-oriented responsibility. SPM’s history of superior inspection results creates a positive experience for both the state agency, as well as the community.  


Experience is key to obtaining LIHTC awards 

Due to the severity of the IRS tax credit recapture penalties, SPM’s certified compliance staff verifies that all tax credit communities are continuously operated within LIHTC regulations.

Excellent reputation with state agencies

Every year state agencies perform physical inspections and tenant file reviews, which results in a positive experience for the community, as well as the agency.  

Daily compliance monitoring

With multiple layers of eligibility requirements, including rent restrictions, income qualifications, asset verifications, annual recertification and compliance monitoring, SPM delivers the expertise needed to manage day to day operations.

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