Low Income Housing Tax Credits & Sustainable Development in Tennessee, 2018

The 2018 Tennessee Qualified Allocation Plan incentivizes green building and energy efficiency

3rd Party Green Building

Developments fully certified as compliant with Enterprise Green Community requirements. Certification documentation will be required prior to issuing the IRS Form 8609 10 points

Sustainable Development

All projects must incorporate the following green development practices in order to be considered:

The developments must use the energy efficiency items below. An architect’s certification will be required with the Carryover Allocation Application and prior to issuing the IRS Form 8609.

      (A)    Electrical - Lighting:

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

b.       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:

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

b.       All faucets, shower heads, and toilets must be EPA “Watersense” rated   .

      (C)    HVAC Upgrades:

a.       HVAC systems, including the air handler and line sets, must be rated at 14 SEER and properly sized for the units in all buildings with fewer than six stories; and

b.       For buildings with six stories or more, all PTAC systems must be rated between 9.6 and 12.0 EER; and

c.       Electronic programmable temperature control thermostats in each unit.

      (D)   Energy Efficient Appliances:

a.       Energy Star rated frost free refrigerator with freezer in all units; and

b.       Energy Star rated Dishwashers in all units; and

c.       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:

a.       Use of double glazed, insulated energy efficient windows for all windows in all units; and

b.       Attic insulation must meet R-30 minimum value; and

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

Green Physical Needs Assessment  

For Initial Applications proposing adaptive reuse, preservation, or rehabilitation, the Initial Application must include a Physical Needs Assessment conducted by an independent third party and prepared in accordance with the requirements of PNA guidelines, which includes an assessment of feasible HVAC energy conservation measures.

Contributed By: 
National Housing Trust

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