On June 18, 2019, President Donald J. Trump declared several Ohio counties a major disaster due to the severe storms, straight-line winds, tornadoes, flooding, and landslides that occurred May 27-29, 2019. As of July 2, 2019, the Federal Emergency Management Agency (FEMA) has designated eleven Ohio counties as major disaster areas. Review the list of designated counties here.

Under Internal Revenue Procedure 2014-49, the IRS provides housing tax credit property owners temporary relief from income requirements for individuals displaced by a major disaster. Households are eligible for emergency housing in tax credit properties if their principal residence was located in an area eligible for individual assistance. Units leased as emergency housing are subject to the tax credit program rent limits. The Internal Revenue Procedure 2014-49 allows units to be used on a transient basis and relieves the owner and household from providing evidence of income eligibility. The emergency relief period ends June 18, 2020. After this date, displaced households that cannot document eligibility for the housing tax credit program cannot occupy program units.

Please review Revenue Procedure 2014-49 carefully and in its entirety to avoid noncompliance. OHFA may consider other Major Disaster Declarations on a case-by-case basis. Owners who would like to provide emergency temporary housing must complete the Owner Request to Provide Emergency Housing that is found on OHFA's website. In particular, owners with vacant units are encouraged to submit a Request to Provide Emergency Housing. Request forms should be sent to Compliance@ohiohome.org. If you have any questions, please contact Kelan Craig, Director of Multifamily Housing.