Housing for Displaced Residents of

Hurricane Florence


On September 14, 2018, President Trump declared Hurricane Florence a major disaster. As of September 17, 2018, the Federal Emergency Management Agency (FEMA) designated eight North Carolina counties as major disaster areas. Review the list of eligible counties here: https://www.fema.gov/disaster/4393.


Under Internal Revenue Procedure 2014-49, the IRS provides housing tax credit 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 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 September 14, 2019. 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 form that is found on OHFA's website. If you have any questions, please contact Betsy Krieger.