Compliance is the division responsible for monitoring the long-term compliance of ADOH funded rental properties assisted with Low-Income Housing Tax Credits and/or State Housing Funds (HOME program or Housing Trust Funds).
The compliance staff monitors compliance with these programs through a review of annual reports and periodic on-site visits to assisted properties. These on-site visits consist of a file review and physical inspection of a percentage of assisted units. Many long-term compliance related questions can be answered by referring to the Arizona Low-Income Housing Tax Credit (LIHTC) Compliance Manual .This publication provides an overview of Section 42 of the Internal Revenue Code governing the LIHTC program. The manual also details specific information unique to Arizona and contains copies of numerous sample forms to use when certifying residents. Twice annual training is offered by ADOH on the Compliance Manual and owner/manager responsibilities.