Low-Income Housing Tax Credits & Sustainable Development in Tennessee, 2016

Tennessee’s 2016 Qualified Allocation Plan requires all developments to meet certain energy efficiency thresholds and awards points to developments that promote sustainable communities.

Green: Tennessee requires all developments to meet certain energy efficiency thresholds:

(A) Electrical - Lighting:

(i) All light fixtures in units and common areas to be initially fitted with Energy Star rated light bulbs, compact fluorescent or LED; and

(ii) If ceiling fans are provided, the fan must be an Energy Star rated ceiling fan with light fixture (the light fixture is not required to be Energy Star rated) and must connect to wall switches.

(B) Water Conservation – Plumbing:

(i) Use of at least of one (1) high efficiency or dual flush toilet per unit; and

(ii) All faucets, shower heads, and toilets must be EPA “Watersense” rated.

(C) HVAC Upgrades:

(i) HVAC systems, including the air handler and line sets, must be rated at 14 SEER and properly sized for the units; and

(ii) Electronic programmable temperature control thermostats in each unit.

(D) Energy Efficient Appliances:

(i) Energy Star rated frost free refrigerator with freezer in all units; and

(ii) Energy Star rated Dishwashers in all units; and

(iii) All other appliances provided in the unit, including in unit washers and dryers, must be Energy Star rated (this requirement does not apply to ovens, ranges, or microwaves).

(E) Building Construction:

(i) Use of double glazed, insulated energy efficient windows for all windows in all units; and

(ii) Attic insulation must meet R-30 minimum value; and

(iii) Metal-clad wood, fiberglass, or hollow metal construction exterior doors with a minimum R-11 rating in all units.


Sustainable Development: Tennessee awards one point to projects that are part of a community revitalization plan. No more than one (1) eligible development located in a Qualified Census Tract and contributing to/covered by a Community Revitalization Plan (as specified in Part VII-A-2-d) shall receive an allocation of Tax Credits from the QCT/CRP Set-Aside, subject to the requirements of Part VIII-E.

Contributed By: 
National Housing Trust

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