The DC Department of Housing and Community Development (DHCD) administers the certification application process for the Nonprofit Affordable Housing Developer Tax Relief Program, pursuant to § 47–1005.02. This program provides tax relief to eligible nonprofit-controlled affordable housing projects, including those that receive Low-Income Housing Tax Credits (LIHTC) or other District government low-income housing financing assistance program designated by the Mayor to provide housing affordable to households earning not in excess of 80% of the adjusted median income.

The Office of the General Counsel reviews the tax relief certification application and supporting documentation and prepares tax relief certification recommendations. Upon receipt of the DHCD tax relief certification, the developer presents the certification to the DC Office of Tax and Revenue, which grants the applicable tax relief.

The following are the forms that nonprofit affordable housing developers should submit to OGC. Please send completed forms to [email protected]. The OGC will contact the developer regarding the status of the certification process once completed.