Massachusetts

Your site for all Massachusetts LIHTC compliance requirements

Massachusetts

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2026 COLA ANNOUNCED

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HOTMA 2026 Update

End of Year Reporting

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Required Forms

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Recommended Tenant Forms

For a list of all of our forms please click here.

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References

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Document Library

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Quick Info

Compliance Guide

End of Year Software

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Income Limits

Submission Deadline

End of Year documentation is due no later than March 15.

Spectrum Contacts

Edward Clark

Edward Clark

Vice President of Special Projects and State Operations Contact
Edward Clark Edward Clark
Know about me Edward Clark

Edward Clark

Designation:

Vice President of Special Projects and State Operations

Phone:

207-805-0027

Email:

eclark@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

Massachusetts,State Monitoring

Ed joined Spectrum in February 1999. Ed has extensive training and practical knowledge of inspection protocols and LIHTC requirements. He has performed tenant file reviews and physical inspections in Massachusetts, Maine, New Hampshire, Connecticut, Maryland, West Virginia, Wyoming, California, Nebraska, Texas, New Mexico, Hawaii and American Samoa. Mr. Clark graduated from Ithaca College in 1990 with a degree in speech communication. He is happily married to his wife of 25 years, has two children, and feeds the dog and both cats every morning.

Certifications
C24P, REAC, Section 42 Housing

Carolyn Price Carolyn Price
Know about me Carolyn Price

Carolyn Price

Designation:

MA, DE

Phone:

207-805-0041

Email:

cprice@spectrumlihtc.com

Address:

8:00AM-5:00PM EST

Department:

Delaware,Massachusetts,State Monitoring

Carolyn re-joined Spectrum in November 2015 after previously working here in 2002. She has worked in the housing industry since 1992. Her experience ranges from site management, compliance, regional manager and asset management. She owned a consulting business from 2007 to 2015 working for private management companies with compliance and assisted Spectrum with California and West Virginia state monitoring. She also has LIHTC, HUD and RD experience.

Certifications
C19P, COS

Robert Berman Robert Berman
Know about me Robert Berman

Robert Berman

Designation:

MA

Phone:

207-767-8000

Department:

Massachusetts,State Monitoring

Robert joined Spectrum in March 2021. Robert spent 20 years in Japan working in the entertainment industry before moving back to his home state of Maine and working in the housing industry. Prior to joining Spectrum, Robert had several years of experience working in various affordable housing programs including HUD, RD, HOME, LIHTC. He has a Bachelor’s Degree from Emerson College.

Certifications
C3P, STAR, COS

Nadia Garcia Nadia Garcia
Know about me Nadia Garcia

Nadia Garcia

Designation:

MA

Phone:

207-767-8000

Department:

Massachusetts,State Monitoring
Jodi Levesque Jodi Levesque
Know about me Jodi Levesque

Jodi Levesque

Designation:

MA

Phone:

860-707-0389

Address:

8:00AM-5:00PM EST

Department:

Massachusetts,State Monitoring

Jodi joined Spectrum in 2024 as a State Compliance Analyst. Prior to joining Spectrum,
she worked in property management for 22 years, most recently as Director of Internal
Audits & Compliance. Her affordable housing compliance experience includes LIHTC,
HUD, HCV, HOME, and various CT State Housing programs. Jodi graduated from
Central Connecticut State University in 1998 with a degree in Sociology.

Certifications
C8P, COS/ COSA, HCV Specialist, NSPIRE

News Archive

Prior news articles may contain outdated documents, links and information.

EOY Documentation Due March 15, 2026

The implementation date has been pushed back to 1/1/2027 as many expected.

HOTMA Requirements Delayed

The implementation date has been pushed back to 1/1/2027 as many expected.

2026 COLA ANNOUNCED

The Social Security Administration has announced the Cost-of-Living Adjustment (COLA) for 2026. Social Security recipients will get a cost of living increase of 2.8%.

HOTMA 2026 Update

HUD has issued a HOTMA update beginning January 1, 2026

2025 Massachusetts Income Limits

HUD has announced the 2025 income limits for the MTSP housing programs effective April 1, 2025.

NSPIRE Inspection Standards - Smoke Alarms

There are some notable changes as to what is required to comply with smoke detector placement. These changes bring Inspection standards closer to NFPA standards.

EOY 2023 Submissions Due March 15, 2024

The 2022 letter to the owner has been updated. A copy of the letter can be found under the End of Year Report document section on the Massachusetts page.

Massachusetts LIHTC Compliance Training - LIVE - December 6, 2023

Spectrum Compliance the “Authorized Delegate” for Massachusetts is pleased to provide LIHTC compliance training to those involved in the ownership/management of tax credit housing ...

LIHTC Compliance and HOTMA in Massachusetts Q & A

Effective July 1, 2025 the updated HOTMA rules take affect.  Below are some common questions that we have been receiving regarding the HOTMA update. Question 1: “Are certifications effective 1/1/2024 […]

EOY 2022 Submissions Due March 15, 2023

The 2022 letter to the owner has been updated. A copy of the letter can be found under the End of Year Report document section on the Massachusetts page.

IRS NOTICE 2022-52 PANDEMIC RELIEF GUIDANCE

On October 7, 2022 the IRS has released guidance that provide temporary relief from certain section 42 requirements.

2022 Massachusetts HOME Limits

HUD has published the 2022 HOME limits and they are effective June 15, 2022. To find your 2022 HOME income limits visit this site: ...