Section 8 Contract Renewals And Rent Adjustments. Pennsylvania Multifamily Asset Managers



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Section 8 Contract Renewals And Rent Adjustments

Objectives 1. Renewals options available to property owners of expiring Section 8 contracts 2. Rent adjustment methods

Multifamily Assisted Housing Reform & Affordability Act of 1997 (MAHRA) Tenant Notification Guidelines Market Rent Comparability Rule Contract Renewal Options Rent Adjustment Options

Tenant Notification 1 year prior to the contract expiration Owner s Intent Section 8 Renewal Policy Appendix 11-1 Owner does not Intend to Renew Appendix 11-2 Owner Intends to Renew

Market Rent Comparability Rule Section 8 Rents must be at or below comparable Market Rents Some Properties Exempt

Exceptions to the Comparability Rule State or Local Government Financing Section 202 and 515 Projects Projects not subject to a HUD-held or HUD-insured mortgage

Determine Market Rents 1. Non Section 8 Unit Rents 25% of tenants pay full rent per unit type Tenants pay full rent and do not receive any subsidy, rental concessions or rebates Market unit is similar to Section 8 units Appendix 9-6 Certification

Determine Market Rents 2. HUD Fair Market Rent (FMR) Gross Rent must be less than 75% of FMR Gross Rent includes utility allowances Appendix 9-7 Comparison Chart

Determine Market Rents 3. Rent Comparability Study (RCS) 3 rd Party State Licensed General Appraiser Appraisal Institute Review for accuracy RCS Cover Letter

Option 1: Mark-Up-To Market (MU2M) Option 1A: Entitlement Mark-Up-To- Market Option 1B: Discretionary Authority

Option 1A: Entitlement MU2M Eligibility A REAC score of 60 or higher with no uncorrected EH&S violations Profit motivated or limited distribution entity RCS must demonstrate that the comparable market rents are at or above 100% of the published HUD Fair Market Rent (FMR) potential Project does not have use restrictions that cannot be eliminated by unilateral action by the owner.

Option 1B: Discretionary Authority Eligibility Owner s who do not meet all criteria for 1A Request an increase that is greater than 150% of FMR. HUD will consider 1B requests for projects that meet at least 1 of the following: Vulnerable Populations Vacancy Rates Community Support

Option 1: Submission Requirements Contract Renewal Request Form Worksheet For Option 1 RCS MU2M Initial Eligibility Worksheet One-Year Tenant Notification Letter

Option 1 Rent Determination & Adjustments No negotiations or appeals if owner s RCS differs from HUD s RCS. HUD s RCS > Owner s RCS: Owner s RCS is used. If Owner s RCS < 105% of HUD s RCS: Owner s RCS is used. If Owner s RCS >= 105% of HUD RCS: 105% of HUD RCS is used. Rents are capped at 150% of FMR. (Option 1A only) Contract is renewed for a minimum of 5 years. Project is only allowed OCAF rent adjustment for years 2-5 of the MU2M contract.

Option 2: Projects with Rents At or Below Comparable Market Rents Eligibility RCS must show that Section 8 Contract rents are at or below the comparable market rents. The RCS is reviewed and approved by a third party appraiser. RCS has a 5-year life span and is adjusted by OCAF each year. Owner s of Exception Projects may renew under this option. RCS is required. If the RCS demonstrates current contract rents are above comparable market rents, contract rents are reduced to comparable market rents.

Option 2: Submission Requirements Contract Renewal Request Form Worksheet For Option 2 RCS OCAF or Budget Based Rent Adjustment Request One-Year Tenant Notification Letter

OCAF Option 2: Projects with Rents At or Below Comparable Market Rents Rent Adjustments Budget-Based Rents are capped at market levels. Owner has the option of renewing the contract for 1-20 years.

Option 2: 20-Year Contracts The initial RCS will be used to determine eligibility A new RCS is required every five years. The Section 8 contract rents will be adjusted upward or downward to correspond to the market rents determined by the new RCS. Outside of the years in which a new RCS is required, the property may request either an OCAF or budget-based rent increase. All rent adjustments will be limited by the OCAF adjusted RCS. The owner may be eligible for an increased distribution.

Option 3: Referral to OAHP Option 3A: Lite Rents are reduced market. Option 3B: Full Rents are reduced with debt restructuring.

Option 3: Referral to OAHP Eligibility FHA Insured projects not identified as Exception Projects. Owner must not be suspended or debarred Unless otherwise approved by HUD Section 8 Contract Rents must be greater than Comparable Market Rents.

Option 3: Submission Requirements Contract Renewal Request Form Worksheet For Option 3 One-Year Tenant Notification Letter *RCS not required.

Option 3: Referral to OAHP Processing Entry into OAHP Interim Lite Contract (Option 3A) Rents renewed at current rents Contract is renewed for a 12-month period Interim Full Contract (Option 3B) Rents renewed at current rents Contract is renewed for a 12-month period

Option 3: Exiting OAHP Option 3A (Lite) Two Outcomes 1. Basic Renewal Contract Rents reduced to comparable market rent. Contract is renewed for 5 years. Project is allowed OCAF rent increases for remainder of contract. 2. Watch List Contract Rents reduced to comparable market rent. Contract is renewed for 1-year.

Option 3: Exiting OAHP Option 3B (Full) Two Outcomes 1. Full Mark to Market Contract Rents reduced to comparable market rents Contract term generally 20-years Debt Restructuring OCAF rent adjustments only A new RCS is not required during the term of the contract 2. Watch List Contract Rents reduced to comparable market rent. Contract is renewed for 1-year.

Option 4: Renewal of Projects Exempted from OAHP Eligibility State or Local Government Financing Section 202 and 515 Projects Projects not subject to a HUD-held or HUDinsured mortgage

Option 4: Submission Requirements Contract Renewal Request Form Worksheet For Option 4 OCAF Worksheet Budget Based Rent Adjustment Attachment 5 (1 st Time Only) One-Year Tenant Notification Letter

Option 4: Renewal of Projects Exempted from OAHP - Rent Adjustments Lesser of Test Renewal rents are lesser of OCAF or Budget-Based If budget does not support current rents, rents will be reduced to the levels supported by the budget. OCAF or Budget-Based allowed for multi-year rent adjustments. Owner has the option of renewing the contract for 1-20 years. Lesser of Test performed at each renewal.

Option 5: Portfolio Reengineering Demonstration and Preservation Contract Renewals Eligibility Portfolio Reengineering Demonstration Program Must have a Demo Program Use Agreement. Projects with long-term use agreements under the Preservation Program (LIPHRA or ELIPHRA)

Option 5: Submission Requirements Contract Renewal Request Form Worksheet For Option 5 Rent Adjustment per POA One-Year Tenant Notification Letter

Option 5: Portfolio Reengineering Demonstration Contract term cannot exceed the number of years remaining on the Use Agreement OCAF rent adjustments Cannot opt-out during the term of the Use Agreement

Option 5: Preservation Projects See Plan of Action (POA) for rent adjustment instructions Maximum term of the renewal contract cannot exceed the lesser of 20-years or the remaining term of the use-agreement.

Option 6: Opt-Out of the Section 8 Contract Owner s must provide tenants and HUD with a written 1 year notification they do not intend to renew The owner will not be permitted to Opt-Out until after the tenants were given 1 year notification If needed, HUD will offer a short-term contract to allow owner time to fulfill the 1-year requirement

Option 6: Submission Requirements At least 120 days prior to the contract s expiration, the owner must submit the following items: An owner-signed Contract Renewal Request Form and Worksheet for Option 6 A copy of the One Year Notice that was distributed to tenants A current Rent Roll Copies of the 50059s for all current tenants

Rent Adjustments OCAF Budget Based Rent Adjustments

OCAF Operating Cost Adjustment Factor Effective February 11 th Pennsylvania = 4.1%

OCAF Adjustment Submission Requirements OCAF Worksheet Attachment 3B Section 8 Renewal Policy HUD Form 9625 www.hud.gov Utility Allowance Analysis

Step 1: Calculate the current Section 8 Rent Potential for EXPIRING contracts (A) (B) (C) (D) # of Units Current Section 8 Contract Rents Unit Type and Contract and/or Stage Current Section 8 Rent Potential (B x C) 1BR 60 600 36,000 2BR 30 700 21,000 3BR 10 800 8,000 (E) Monthly Expiring Section 8 Contract Rent Potential (Total of column D) 65,000 (F) Annual Section 8 Rent Potential for Expiring Contracts (E x 12) 780,000

Step 2: Calculate Increase Factor Adjusted by OCAF for Expiring contracts 780000 (G) Total Annual Rent Potential For Non-Expiring Section 8 Contracts (H) Total Annual Rent Potential For Non-Sec. 8 Units 7,200 (I) Total Annual Project Rent Potential (F + G + H) 787,200 (J) Expiring Section 8 Portion of Total Project Rent Potential (F I) 0.99 (K) Total Annual Project Debt Service 136,634 (L) Annual Expiring Section 8 Share of Debt Service (J x K) 135,268 (M) Annual Expiring Section 8 Potential Less Expiring Sec. 8 Share of Debt Service (F - L) 644,732 (N) OCAF Adjustment 1.041 (O) Annual Expiring Section 8 Rent Potential Attributed to Operations Multiplied by Published OCAF (M x N) 671,166 (P) Adjusted Contract Rent Potential (L + O) 806,434 (Q) Lesser of (P) or Comparable Rent Potential From Rent Comparability Study 806,434 (R) Increase Factor (Q F) 1.034

Step 3: Calculate OCAF Adjusted contract Rent Potential for Expiring Section 8 contracts ONLY (S) (T) (U) (V) (W) (X) Unit Type and Contract and/or Stage # Units Current Contract Rents OCAF Adjusted Rent (R x U) Annual Adjusted Rent (V x 12) Adjusted Annual Rent Potential (T x W) 1BR 60 600 620 7,440 446,400 2BR 30 700 724 8,688 260,640 3BR 10 800 827 9,924 99,240 (Y) Annual Adjusted Rent Potential of the Expiring Contracts(s) (total Column X): 806,280

Budget Based Rent Adjustments Pennsylvania Multifamily Asset Managers

HUD Guidelines HUD Handbook 4350.1 Chapter 7 Section 7-22

Submission Requirements Cover Letter Budget Worksheet: HUD Form 92457-A Explanation and Documentation Expenses increasing by 5% or more over the audit Owner s Certification Regarding Purchasing Practices and Reasonableness of Expenses

Submission Requirements Notice to Tenants Status Report of Energy Conservation Plan Reserve for Replacement Request Utility Allowance Analysis

Explanation & Documentation Expenses 5% or more than the audit must be documented Expenses less than 5% do not need to be documented Expenses $500 or less do not need to be documented Exception: Expenses that appear higher than normal may require additional documentation even if they are less than 5% or $500.

Revenue 5120 Rent Revenue Gross Potential Requested rent potential for all units at the property. 5140 Rent Revenue Stores and Commercial Expected rent revenue for all stores and commercial space 5191 Excess Rent For budget based rent adjustment purposes these 5194 Retained Excess Income accounts should be $0 5910 Laundry and Vending Revenue Any significant decrease should be explained and documented. 5945 Interest Reduction Payment Revenue 236 Projects Only: Use to record HUD IRP payment - Amortization schedule 5990 Miscellaneous Revenue Explain revenue source and provide backup

Financial Revenue 5400 All Financial Revenue Accounts Always budget $0 Vacancies 5220 Apartments Typically 5% allowed Section 202 projects must budget $0 5240 Stores and Commercial No vacancy allowances for commercial space

Administrative Expenses 6203 Conventions and Meetings Use previous year s invoices to document cost 6210 Advertising and Marketing Copies of advertising invoices 6250 Other Renting Expense Copies of background/credit check invoices 6311 Office Expenses Explanation should include breakdown of audited expenses vs. budgeted expense. Submit last 12-month G/L and invoices for those expenses greater than 5%.

6311-Office Expenses Expense Audit Budget Difference Total $4,550 $5,618 23.5% Internet $700 $728 4.0% Office Supplies $1,500 $1,890 26.0% Telephone $1,350 $2,000 48.0% Software Licensing Fee $1,000 $1,000 0%

Administrative Expenses 6320 Management Fee Current Management Certification approved by HUD 6340 Legal Expenses Project Tenant Related Expenses Only Copies of Legal Invoices 6350 Audit Expenses Copy of audit invoice or audit engagement letter 6351 Bookkeeping Fees/Accounting Services

Utilities 6420 Fuel Oil/Coal Most recent 12 month G/L 6450 Electricity 6451 Water 6452 Gas Provide documentation from utility company stating amount of increase or 5% increase over G/L amount 6453 Sewer

Operating & Maintenance Expenses 6515 Supplies Explanation should include breakdown of audited expenses vs. budgeted expense. Submit last 12-month G/L and invoices for those expenses greater than 5%. 6520 Contracts Explanation should include breakdown of audited expenses vs. budgeted expense. Submit last 12-month G/L and invoices for those expenses greater than 5%.

6520 - Contracts Expense Audit Budget Difference Total $50,000 $56,700 13% Elevator $20,000 $25,000 25% Exterminating $10,000 $11,000 10% Landscaping $8,000 $8,200 4.17% Cleaning $12,000 $12,500 13.4%

Operating & Maintenance Expenses 6525 Garbage and Trash Removal Submit last 12-month G/L and most recent invoice 6546 Heating/Cooling Repairs and Maintenance Submit last 12-month G/L and documentation to support expense such as quotes. 6548 Snow Removal Submit last 12-month G/L and explanation with documentation if requesting a higher amount 6570 Vehicle & Maintenance Equipment Repair Submit last 12-month G/L and documentation to support expense such as quotes.

Taxes and Insurance 6710 Real Estate Taxes Submit tax bill 6720 Property & Liability Insurance Submit most recent invoice or quote for new policy. Remember to shop around. 6722 Workmen s Compensation Include in payroll analysis and submit invoice or quote. 6723 Health Insurance & Other Employee Benefits Submit quote from current provider. Remember to shop around for quotes. Health Ins. & Other Benefits Analysis worksheet

Debt Service* 6820 Interest on Mortgage Payable Mortgage Statement or Amortization Schedule Principal Payments Required 6850 Mortgage Insurance Premium/Service Charge 1.) Section 202s that prepaid should use the Debt Service associated with the original 202 Mortgage. 2.) HUD insured mortgages that were refinanced with conventional debt should use the Debt Service associated with the original HUD Insured Loan.

Payroll Accounts 6310 Office Salaries Submit Payroll Analysis showing 6330 Manager or Superintendent current and future salaries. 6510 Payroll 6530 Security Payroll

Payroll Analysis Payroll Analysis For "XXXX PROPERTY NAME XXXX" Account # Employee Name Position Hire Date Hours per week Current FY Salary % Increase Projected FY Salary #6711: Budgeted Payroll Tax Amount ( _% gross wages) #6723: Budgeted Health Insurance and Other Benefits 6310 Administrator MM/DD/YY $ 25,643.00 4.00% $ 26,668.72 $ - $ 2,652.00 Account Total $ 26,668.72 6330 Superintendent MM/DD/YY $ 54,560.00 5.00% $ 57,288.00 $ - $ 2,943.00 Account Total $ 57,288.00 6510 Maintenance MM/DD/YY $ 22,540.00 3.00% $ 23,216.20 $ - $ 2,143.00 6510 Custodial MM/DD/YY $ 18,352.00 3.00% $ 18,902.56 $ - $ 250.00 Account Total $ 42,118.76 6711 Total 6723 Total $ - $ 7,988.00

Miscellaneous Accounts 6390 Miscellaneous Administrative Expenses 6590 Miscellaneous Operating & Maintenance Expenses 6790 Miscellaneous Taxes, Licenses, Permits, & Insurance 6890 Miscellaneous Financial Expenses Line item should be $0 or relatively small if expenses are accurately classified. Submit 12-month G/L with supporting invoices.

Service Coordinator 5300 Nursing Homes/Assisted Living/ Board & Care/ Other Elderly Care/Coop/ and Other Revenue If revenue and expenses offset then no documentation needed. 6900 Nursing Homes/Assisted Living/ Board & Care/ Other Elderly Care Expenses When expense is greater than revenue documentation should be submitted showing difference. Additional expense is subject to HUD approval. New Service Coordinators must be approved by HUD.

Utility Allowance Analysis Must be submitted with every adjustment and renewal. HUD Handbook 4350.1 Chapter 7, Section 7-24 Full 12-month survey of all applicable units

UA Analysis Submission Analysis include survey for each unit type Summary: Identify the type of utilities covered State if any increases or decreases were or plan to be implemented State how energy conservation plan will impact consumption Back Documentation

Utility Allowance Analysis If analysis shows less than 10% increase or decrease in UA amounts, a Certification can be submitted instead of a complete analysis. UA analysis will be verified at next MOR. 2 consecutive years of decreases of 10% or more before UA change

Rent Schedules Should include all units in property Rent effective dates will be same as contract effective date Contract Effective Date = January 1, 2005 Rent Effective Date = January 1, 2011 Non-Revenue units should be listed in both Part A & Part D. Compare most recent rent schedule with the current submission.

Rent Schedules Changes to the Rent Schedule approved by HUD should be executed by HUD. Unit configuration changes Non-revenue unit changes Additional Charges Non-Section 8 rent increases

Internet Links All HUD Handbooks, Housing Notices, and Forms can be downloaded from: http://www.hud.gov/offices/adm/hudclips/ and http://www.pamam.net Section 8 Renewal Information: http://www.hud.gov/offices/hsg/mfh/mfhsec8.cfm E-mail Address: Jason.Long@pamam.net Joyce.Chou@pamam.net