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September 21, 2015

Ruth A. Sorensen, Property Tax Administrator
402-471-5962, Mobile 402-430-8446

Rent-Restricted Housing Statement Required

During the September 17, 2015, meeting of the Rent-Restricted Housing Projects Valuation Committee (Committee), the attached income and expense statement was adopted and must be filed on or before October 1, 2015, by all owners of rent-restricted housing who have received an allocation of federal low-income housing tax credits under § 42 of the Internal Revenue Code. In addition to the income and expense statement, owners must also add the following information as required by Neb. Rev. Stat. § 77-1333: a description of any land-use restrictions; and a description of the terms of any mortgage loans, including loan amount, interest rate, and amortization period.

Rent-Restricted Housing Statements should be forwarded to the Nebraska Department of Revenue, Rent-Restricted Housing Projects Valuation Committee, 301 Centennial Mall South, PO Box 98919, Lincoln, NE 68509-8919 by October 1, 2015. They may also be sent electronically to pat.tech@nebraska.gov.




Ruth A. Sorensen
Property Tax Administrator

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