Low Income Housing Tax Credits & Senior Housing in Georgia, 2019

Georgia's 2019 Qualified Allocation Plan provides incentives for senior housing and amenities benefitting seniors

** “Elderly Housing” means housing intended for and only occupied by Elderly persons, including a family in which all members are Elderly. All household members must be Elderly (no children, and no disabled persons under the age of 62).


** “Housing for Older Persons” means housing intended and operated for occupancy by persons 55 years of age or older (“Older Persons”).

According to Georgia law, such housing must also have significant facilities and services serving the Older Persons population even though the requirement has been eliminated from the federal definition of an elderly project. At least 80% of the total occupied units in such a housing development must be occupied by at least one Older Person.

Up to 20% of the units may be occupied by others, including the landlord’s employees, the surviving spouses or children of residents who were Older Persons when they died, and caregivers. Owner must adhere to policies and procedures which demonstrate an intent by an owner to provide housing for individuals who are 55 years of age or older. DCA will monitor the required facilities and services during the applicable Extended Use Period or the Period of Affordability, whichever is longer. This definition also includes Public Housing properties that have combined Older Persons with disabled tenants in accordance with HUD program requirements.

Senior Projects

A Senior project meets one of the following requirements:

1. Intended for, and solely occupied by, individuals 62 years of age or older;or

2. Housing for Older Persons: Intended and operated for occupancy by at least one individual 55 years of age or older per unit, where at least 80% of the total housing units are occupied by at least one individual who is 55 years of age or older; and where the Owner publishes and adheres to policies and procedures which demonstrate an intent by the Owner and manager to provide housing for individuals 55 years of age or older. Housing for Older Persons includes HUD PHA properties that have a combined senior and disabled tenancy. (See DCA defined terms in Core.)

Additional Requirements and Amenities for Senior Projects

(Elderly and Housing for Older Persons)

1. Elevators must be installed for access to all units above the ground floor.

2. Buildings with multi-story construction must have interior conditioned and furnished gathering areas located throughout the complex including but not limited to areas near elevators.

Senior Properties Services

Each month every Senior Property must include at least four (4) services from three (3) of the following categories—for a total of four (4) services:

1. Social and recreational programs (e.g. semi-monthly birthday parties/holiday dinners or parties/potluck dinners, movie nights, bingo).

2. On-site enrichment classes (e.g. budgeting, avoiding identity theft, arts and crafts, computer tutoring, gardening, safety classes such as CPR and household safety).

3. On-site health classes (e.g. nutrition, healthy cooking, asthma management classes and smoking cessation classes, exercise classes such as yoga, Pilates, strength training, group-led aerobic classes, and/or personal fitness).

4. Other services as approved by DCA at pre-application (e.g. alternate services for USDA Rural properties with limited community space, requiring approved support services documentation).

Applicants must certify at Application Submission that they will designate the specific services and meet the additional policies related to services. These required services must be identified in the Threshold Criteria Tab on the Core Application Form.

Contributed By: 
National Housing Trust