2020 ANNUAL OWNER CERTIFICATION (AOC)

All projects with any affordable housing program funding sources should use this form to complete the AOC

Please read each question thoroughly, you will be able to bypass questions that do not apply to your project

Email Compliance@dca.ga.gov for any questions

LIHTC Program Funding and Other Layered Funding

Pursuant to IRC Section 42, the Internal Revenue Service (IRS) monitoring regulations require all tax credit properties to annually submit the AOC to the tax credit agency (Georgia DCA)
If you have claimed tax credits or your project is in the Extended Use Period (EUP) you must submit this form annually to DCA
If there are any low income tenants at the project, and the Owner has claimed credits for any building/BIN in 2020 or prior, as of 12/31/2020, the AOC must be submitted to DCA
Failure for properties to timely submit the AOC and any required documents by MARCH 1 of the following applicable credit year may result in:
- Issuance of an 8823 to the IRS
- Negative property management company rating by DCA
- Adverse scoring for future deals

HOME and NSP Program Funding

Pursuant to the HOME Investment Partnerships Act, Title II of the Cranston-Gonzales National Affordable Act (as amended), 42 USC 12701 et seq. and as required by the Housing and Urban Development (HUD) agency and Georgia DCA, the AOC must be completed for each calendar year during the Period of Affordability (POA)
Failure for properties to timely submit an AOC and any required documents by MARCH 1 of the following applicable calendar year may result in:
- A notice of non-compliance
- Adverse credit history reporting
- Negative property management company rating by DCA
- Adverse scoring for future deals

HOME Community Housing Development Organization (CHDO) Funding

Projects receiving funding under the CHDO set aside for HOME program funding must complete the annual CHDO certification located within this AOC
Failure to requalify as a CHDO on an annual basis through the DCA AOC may result in the loss of the CHDO designation and adverse scoring for future deals
CHDOs must timely submit their AOC by MARCH 1 in order to requalify as a CHDO with DCA

BEGIN QUESTIONS

DETERMINING IF THE 2020 AOC IS REQUIRED FOR THIS PROPERTY

BUILDINGS PLACED IN SERVICE

IF:

No building(s) are in service or
A building(s) placed in service between 1/1 and 12/31 but the owner elects to begin the tax credit period the year following the year the building(s) was placed in service,

THEN YOU MAY BYPASS THE REMAINING QUESTIONS ON THIS AOC FORM

IF:

One (1) or more buildings have placed in service and first year credits were claimed in 2020 or prior

THEN YOU MUST COMPLETE THE AOC FORM

AS OF 12/31 OF LAST YEAR*

No buildings are in serviceAt least one (1) building was placed in service AND the owner elects to begin the credit period for the following yearOne (1) or more buildings are in service and first year credits were claimed in 2020 or prior

CURRENT PROJECT NAME*

PROJECT NAME AS PREVIOUSLY LISTED IN MITAS*

You may enter the same name multiple times, if applicable

ANY OTHER NAME USED TO IDENTIFY THE PROJECT*

You may enter the same name multiple times, if applicable

YOU MUST ENTER YOUR GA ID IN ONE OF THE FOLLOWING FORMATS TO CONTINUE (DO NOT USE YOUR PREVIOUS MITAS NUMBER):

1234-567

1234-5678

1234-H567

1234-HN567

GEORGIA PROJECT ID

7 Digit GA ID

GEORGIA PROJECT ID

8 Digit GA ID

GEORGIA PROJECT ID

9 Digit GA ID

DID YOU ENTER EITHER A "7" OR "8" OR "9" DIGIT GA ID ABOVE?*

YESNO

PLEASE COMPLETE THE PROPER GA ID FIELD AND ANSWER "YES" TO THE PRECEDING QUESTION IN ORDER TO CONTINUE WITH THE FORM

ENTER THE YEAR FOR WHICH THIS AOC SUBMISSION IS APPLICABLE TO:*

STOP HERE!

You have successfully completed reporting for this year's AOC

See you again this time next year!

WAS THERE A CHANGE IN ANY OF THE FOLLOWING:*

IF YOU SELECTED YES FOR ANY OF THE ABOVE, PLEASE COMPLETE THE FOLLOWING APPLICABLE FORMS (if not already submitted to DCA):

CHANGE IN OWNER/PARTNERSHIP: Project Concept Change (PCC) Request

CHANGE IN MANAGEMENT: Mgmt. Co. Change Approval Form

UPDATE CONTACT INFO: Property Information Form

PROVIDE MANAGEMENT SPECIALTIES: Mgmt. Co. Information Questionnaire

Any else to report? Be sure to contact your applicable Pod to report updates and changes:

OPMPodA@dca.ga.gov

OPMPodB@dca.ga.gov

OPMPodC@dca.ga.gov

PROPERTY ADDRESS*

Street Address

Street Address Line 2

CityState / Province

Postal / Zip Code

COUNTY WHERE THE PROPERTY IS LOCATED*

PROPERTY SITE PHONE NUMBER *

Area CodePhone Number

PROPERTY WEBSITE (IF APPLICABLE)

GENERAL PARTNER INFORMATION

GENERAL PARTNER NAME*

Changes to the ownership entity should be requested using the Project Concept Change Request form

Please see Project Concept Change guidance here.

All other updates to the General Partner's contact (phone, email, address, etc.) can be emailed to the applicable Pod inbox:

OPMPodA@dca.ga.gov

OPMPodB@dca.ga.gov

OPMPodC@dca.ga.gov

IF THE PROJECT HAD A NON-PROFIT SPONSOR AT THE TIME OF APPLICATION, IS THE NON-PROFIT STILL MATERIALLY PARTICIPATING?*

YESNONOT APPLICABLE

IF YOU ANSWERED YES ABOVE, UPLOAD IRS FORM 990 BELOW

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MANAGEMENT AGENT INFORMATION

NAME OF THE MANAGEMENT COMPANY*

If not already submitted to DCA, changes to the Management Company must be approved using the Management Change Notification

All other updates to the Management Company's contact (phone, email, address, etc.) should be submitted using the Property Information Form and emailed to the applicable Pod inbox:

OPMPodA@dca.ga.gov

OPMPodB@dca.ga.gov

OPMPodC@dca.ga.gov

You may also complete the Information Questionnaire to provide DCA with details of your management specialties.

AT INITIAL OCCUPANCY, THE OWNER RECEIVED A TENANT INCOME CERTIFICATION (TIC) FROM EACH LOW-INCOME RESIDENT AND DOCUMENTATION TO SUPPORT THAT CERTIFICATION, AND IF APPLICABLE, AT ANNUAL RECERTIFICATION, THE OWNER HAS RECEIVED A TIC DOCUMENTATION TO SUPPORT THAT CERTIFICATION:*

YES/TRUENO/FALSE (If false, attach an explanation and supporting documentation)

ALL LOW-INCOME UNITS IN THE PROJECTS ARE FOR USE BY THE GENERAL PUBLIC AND ARE USED ON A NON-TRANSIENT BASIS, EXCEPT AS OTHERWISE PERMITTED BY SECTION 42 OF THE CODE OR OTHER APPLICABLE FUNDING REGULATIONS:*

YES/TRUENO/FALSE (If false, attach an explanation and supporting documentation)

EACH QUALIFIED LOW-INCOME UNIT IS RENT-RESTRICTED UNDER SECTION 42(g)(2) OF THE CODE OR OTHER APPLICABLE FUNDING REGULATIONS:*

YES/TRUENO/FALSE (If false, attach an explanation and supporting documentation)

THE PROPERTY IS IN COMPLIANCE WITH THE VIOLENCE AGAINST WOMEN ACT (VAWA) REQUIREMENTS AND ALL RELATED IMPLEMENTING REGULATIONS PROVIDING PROTECTIONS FOR RESIDENTS AND APPLICANTS WHO ARE VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND/OR STALKING:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

IF A LOW-INCOME UNIT IN THE PROJECT HAS BEEN VACANT DURING THE YEAR, REASONABLE ATTEMPTS WERE OR ARE BEING MADE TO RENT THAT UNIT OR THE NEXT AVAILABLE UNIT OF COMPARABLE OR SMALLER SIZE TO TENANTS HAVING QUALIFIYING INCOME BEFORE ANY UNITS WERE OR WILL BE RENTED TO TENANTS NOT HAVING A QUALIFYING INCOME:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

IF THE OWNER EVER RECEIVED CREDIT ALLOCATION FOR THE PROJECT FROM THE PORTION OF THE STATE SET ASIDE, FOR A PROPERTY INVOLVING "QUALIFIED NON-PROFIT ORGANIZATIONS" UNDER SECTION 42(H)(5) OF THE CODE, THERE WAS NO CHANGE IN THE NON-PROFIT ORGANIZATION PARTNERSHIP DURING THE CERTIFIYING YEAR:

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

EACH BUILDING IN THE PROJECT IS SUITABLE FOR OCCUPANCY TAKING INTO ACCOUNT LOCAL HEALTH, SAFETY, BUILDING CODES, AND UNIFORM PHYSICAL CONDITION STANDARDS (UPCS) AS DEFINED BY HUD, AND THE STATE OR LOCAL GOVERNMENT UNIT RESPONSIBLE FOR BUILDING CODE INSPECTIONS DID NOT ISSUE A REPORT OF VIOLATION FOR ANY BUILDING OR LOW-INCOME UNIT IN THE PROJECT*

YES/TRUENO/FALSE (If false, attach an explanation and supporting documentation)

THE PROPERTY HAS NOT SUFFERED A CASUALTY LOSS RESULTING IN THE CURRENT DISPLACEMENT OF RESIDENTS*

YES/TRUENO/FALSE (If false, use the below link to report a casualty loss for the project, if it has not already been reported to DCA)

CASUALTY LOSS ONLINE NOTIFICATION FORM

EXTENDED USE PERIOD (EUP)

Projects must comply with implementing the Extended Low Income Housing Commitment as described in Section 42(h)(6) of the Code

THE OWNER HAS MET ALL OF THE PROVISIONS, INCLUDING SPECIAL PROVISIONS, AS OUTLINED IN THE EXTENDED USE COMMITMENT:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)NOT APPLICABLE (The project was in year 1-15 of the compliance monitoring period in 2020 and has not reached the Extended Use Period)NOT APPLICABLE (There is no Extended Use Agreement/Commitment in the LURC/LURA for this project)

The Affirmative Fair Housing Marketing Plan (AFHMP) must be submitted during pre-audit document submission at the time of the property's file review

The AFHMP should be updated at least once every five (5) years or if there is a significant change in your marketing due to a change in area demographics

VISIT DCA's FAIR HOUSING PAGE FOR MORE INFORMATION REGARDING FAIR HOUSING COMPLIANCE

THE PROPERTY IS IN COMPLIANCE WITH ALL FAIR HOUSING ACT REGULATIONS AND THERE HAVE BEEN NO VIOLATIONS OF THE FAIR HOUSING REGULATIONS, INCLUDING ACCESSIBILITY, FILED AGAINST THE PROJECT WITHIN THE REPORTING PERIOD:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

THE OWNER HAS NOT REFUSED TO LEASE A UNIT TO AN APPLICANT BASED SOLELY ON THEIR STATUS AS A HOLDER OF A SECTION 8 VOUCHER:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

THE OWNER HAS REVIEWED THE GUIDANCE FROM THE HUD GENERAL COUNSEL MEMORANDUM ON USING ARREST RECORDS AND ON POTENTIAL DISPARATE IMPACT WHEN IMPLEMENTING OVERLY BROAD CRIMINAL BACKGROUND CHECKS FOR QUALIFIYING TENANTS:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

THE QUALIFYING CRITERIA AND ASSOCIATED SCREENING PROCEDURES USED AT THE PROPERTY THAT EXCLUDE APPLICANTS BASED ON CRIMINAL HISTORY ARE TAILORED TO SERVE THE OWNER'S SUBSTANTIAL, LEGITIMATE, AND NON-DISCRMININATORY INTERESTS AND TAKE INTO CONSIDERATION SUCH FACTORS AS THE TYPE OF CRIME AND THE LENGTH OF TIME SINCE THE CONVICTION:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

THE FAIR HOUSING ACT (FHA) PROHIBITS BOTH INTENTIONAL DISCRIMINATION AND HOUSING PRACTICES THAT HAVE AN UNJUSTIFIED DISCRIMININATORY EFFECT DUE TO RACE, NATIONAL ORIGIN, OR OTHER PROTECTED CHARACTERISTICS.

THE PROPERTY HAS NOT EXPERIENCED ANY LOSS OF UTILITIES DUE TO LATE PAYMENTS OR FAILURE TO MAKE PAYMENTS:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

THE PROPERTY IS IN GOOD STANDING WITH OTHER FUNDING SOURCES, TO INCLUDE ANY AND ALL LENDERS:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

ALL TAXES AND INSURANCE WERE UP TO DATE IN 2020 AND ARE CURRENT AT THIS TIME:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

Additional questions for LIHTC only and LIHTC layered with any other funding, can be completed in the next question set.

IF YOU HAVE NSP, TCAP, AND/OR HTF WITHOUT HOME, COMPLETE THIS HOME SECTION TO SATIFY THEIR REPORTING REQUIREMENTS

THE PROPERTY HAS HOME, TCAP, NSP, OR HTF AS A SOLE FUNDING SOURCE OR LAYERED IN ANY COMBINATION:*

YESNO

PROCEED TO THE LIHTC AND LIHTC WITH LAYERED FUNDING QUESTIONS

THE PROPERTY MAINTAINED THE ORIGINAL NUMBER OF HOME LOW-INCOME SET ASIDE UNITS ESTABLISHED IN THE REGULATORY DOCUMENTS DURING THE CERTIFYING YEAR (A unit that exceeds high or low income limits is considered low-income until it is substituted with a comparable unit)*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

THE PROPERTY WAS FUNDED PRIOR TO 1/1/2009 AND THE 40/50 RULE WAS FOLLOWED:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)NOT APPLICABLE

EACH LOW-INCOME UNIT ON THE PROPERTY WAS RENT RESTRICTED IN ACCORDANCE WITH THE PROPERTY LURA*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

WHEN TERMINATING OR REFUSING TO RENEW A LEASE, THE OWNER HAS SERVED A WRITTEN NOTICE UPON THE TENANT DETAILING THE SPECIFIC GROUNDS FOR THE LEASE TERMINATION AT LEAST 30 DAYS PRIOR TO THE TERMINATION DATE, PER 24 CFR 92.253(c), AND DURING THE CERTIFYING YEAR:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

AN APPLICANT WAITLIST WAS MAINTAINED ON THE PROPERTY FOR PROSPECTIVE HOME-ASSISTED TENANTS DURING THE CERTIFYING YEAR:*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

IF THE OWNER RECEIVED A COVID-19 HOME LOAN DEFERMENT, NO LOW INCOME RESIDENTS WERE EVICTED FOR NON-PAYMENT OF RENT DURING THE HOME LOAN DEFERMENT PERIOD:*

YES/TRUENO/FALSE (if false, attach an explanation and the supporting documentation)NOT APPLICABLE

CHDO ANNUAL CERTIFICATION

The following questions satistied the annual owner certification for projects receiveing funds under the Community Housing Development Organization (CHDO) set-aside for HOME Programs

If you do not have CHDO funding, you will be able to bypass the next set of questions

DOES YOUR PROPERTY RECEIVE FUNDING UNDER THE CHDO SET-ASIDE FOR HOME PROGRAMS?*

YESNO

THE OWNERSHIP OF THE PROPERTY MAINTAINED AND CURRENTLY MAINTAINS ITS "NOT FOR PROFIT" STATUS:*

YESNO (If no, attach an explanation and the supporting documentation)

THE CHDO REMAINS ENGAGED WITH THE PROJECT:*

YESNO (If no, attach an explanation and the supporting documentation)

THE COMPOSITION OF THE CHDO BOARD REPRESENTS COMMUNITY MEMBERS WITH AT LEAST 1/3 OF ITS MEMBERS REPRESENTING LOW-INCOME PERSONS AND NO MORE THAN 1/3 OF ITS MEMBERS REPRESENT PUBLIC OFFICIALS:*

YESNO (If no, attach an explanation and the supporting documentation)

THE PROJECT DOES NOT AND HAS NEVER MAINTAINED A "FOR PROFIT" STATUS OR PUBLIC CONTROL:*

YESNO (If no, attach an explanation and the supporting documentation)

THE PROJECT HAS A 503(c)(3) OR (c)(4) RULING FROM THE IRS:*

YESNO (If no, attach an explanation and the supporting documentation)

THE PROJECT HAS DEMONSTRATED A CAPACITY FOR CARRYING OUT ACTIVITIES ASSISTED WITH HOME FUNDS:*

YESNO (If no, attach an explanation and the supporting documentation)

NEXT, YOU WILL UPLOAD THE FOLLOWING DOCUMENTS:

IRS FORM 990 (if you uploaded form IRS 990 previously in this AOC, please upload again)
THE MOST RECENT AUDITED FINANCIALS FOR THE NON-PROFIT (not the property)
LIST OF BOARD MEMBERS (use the board members from the CHDO application from the most recent funding year)

UPLOAD ALL (3) ABOVE ITEMS HERE*

Browse Files

Upload as (3) separate files

I HAVE UPLOADED ALL OF THE ABOVE REQUIRED CHDO SUPPORTING DOCUMENTS:*

YES, AFFIRMED

I AM THE EXECUTIVE DIRECTOR (OR AGENT OF THE EXECUTIVE DIRECTOR) OF THE CHDO FOR THE PROPERTY AND I AFFIRM THAT I HAVE ANSWERED ALL OF THE CHDO CERTIFICATION QUESTIONS AS TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE*

YES, I AFFIRM

EXECUTIVE DIRECTOR OR AGENT NAME*

First NameLast Name

I AM THE:*

EXECUTIVE DIRECTOR OF THE CHDOAGENT OF THE EXECUTIVE DIRECTOR OF THE CHDO

THE PROPERTY HAS LIHTC FUNDING OR LIHTC FUNDING LAYERED WITH OTHER FUNDING*

YESNO

PURSUANT TO IRS REVENUE RULING 2004-82, THE OWNER HAS NOT EVICTED ANY RESIDENT, OR REFUSED TO RENEW ANY LEASE, EXCEPT FOR GOOD CAUSE*

YES/TRUENO/FALSE (If false, attach an explanation and the supporting documentation)

SET ASIDES

*If multiple projects are listed under one (1) funding ID, then the below answer applies to all BINs

See Line 8b of IRS Form 8609

THE PROJECT MEETS THE MINIMUM REQUIREMENT OF*

THE 20/50 TEST UNDER SECTION 42(g)(1)(A)THE 40/60 TEST UNDER SECTION 42(g)(1)(B)THE AVERAGE INCOME TEST UNDER SECTION 42(g)(1)(C)THE 15/40 TEST FOR "DEEP SKEWED" PROJECTS UNDER SECTION 42(g)(4) AND 142(d)(4)(B)

THERE HAS BEEN NO CHANGE IN THE APPLICABLE FRACTION AS DEFINED IN SECTION 42(c)(1)(B) FOR ANY BUILDING IN THE PROJECT:*

YES/TRUENO/FALSE (If false, attach documentation of the applicable fraction to be reported to the IRS for each building in the project for the certification year)

THERE HAVE BEEN NO CHANGES IN THE ELIGIBLE BASIS UNDER SECTION 42(d) FOR ANY BUILDING IN THE PROJECT:*

YES/TRUENO/FALSE (If false, attach an explanation and supporting documentation)

ALL RESIDENT FACILITIES INCLUDED IN THE ELIGIBLE BASIS OF ANY BUILDING IN THE PROJECT ARE PROVIDED ON A COMPARABLE BASIS WITHOUT A SEPARATE FEE TO ALL RESIDENTS IN THE BUILDING:*

YES/TRUENO/FALSE (If false, attach an explanation and supporting documentation)

HAVE YOU FAILED TO CERTIFY ANY QUESTION ON THIS ANNUAL OWNER CERTIFICATION AS A RESULT OF COVID-19?*

YESNO

IF YOU ANSWERED YES ABOVE, EXPLAIN*

If you answered no above, simply type N/A in the box.

CONGRATULATIONS!

You have successfully completed all questions for the Annual Owner Certification for the above property.

Forms submitted after JANUARY 1st and before MARCH 2nd for the preceeding year of reporting are considered on time.

YOU MUST CERTIFY AND SUBMIT TO FINALIZE YOUR AOC SUBMISSION

Please review your answer carefully before submitting this form

LINK TO THE AOC SIGNATURE PAGE

UPLOAD A SIGNED AOC SIGNATURE PAGE*

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Complete and submit the fillable PDF with e-signature or with an original signature

THIS AOC WAS COMPLETED BY:*

First NameLast Name

TITLE/POSITION:*

HOW TO SAVE THE AOC BEFORE SUBMITTING

Once you click "submit" below, a version of the AOC submission will be emailed to the email address you enter below, as a confirmation receipt

To save the AOC page prior to submitting, follow these steps:

Right click "PRINT"
Under Select Printer, chose "ADOBE PDF"
Click "PRINT"
The form will now save as a PDF

Be sure to click SUBMIT to finalize the submission process

EMAIL ADDRESS TO RECEIVE A CONFIRMATION OF THE AOC SUBMISSION*

example@example.com

UPLOAD ANY ADDITIONAL DOCUMENTS HERE

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