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Cost Certifications

Within 180 days of the project being placed-in-service, the owner must submit to AHFA a completed Actual Cost Certification Package. The Actual Cost Certification must be supported by an independent third-party opinion. This opinion must be in a form acceptable to AHFA by an independent Certified Public Accountant.

The Actual Cost Certification Package must be completed by the owner and provided to AHFA prior to the issuance of the Low-Income Housing Tax Credit Allocation Certification (IRS Form 8609).