About the Author
There are many types of facilities that provide living spaces, but may not qualify as residential rental housing at all. And, even if they do, they may not qualify for tax-exempt financing. This book will serve as a guide to help attorneys successfully navigate the intricate system of tax-exempt financing.
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Tax-exempt bonds can finance many types of multifamily housing, including apartment buildings ranging from a few units in small rural towns, to hundreds of units such as those New York developments described in
Chapter 5, or even large-scale urban public housing developments, and can include housing dedicated to certain populations such as elderly residents, special needs populations, or artists.
In most cases, affordable housing units must consist of complete living facilities, meaning they must contain spaces and fixtures for sleeping, cooking, eating, living, bathing, and sanitation. This book is a beginner's guide to help attorneys to successfully become more proficient working with tax-exempt bonds.
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