Monitoring and inspections 
The Office of Program Compliance monitors more than 60,000 tax credit units scattered across Ohio. To ensure these properties are in compliance with IRS regulations and state/owner agreements, we conduct regular site inspections and receive and log all owner compliance documentation.
Site Inspections
Each site inspection includes a physical inspection (Uniformed Physical Condition Standards) and a file review on up to 20% of all low-income units.
- Initial inspections for new buildings are conducted no later than the end of the second taxable year after each building is placed in service.
- Depending on the source of funding, projects are inspected on a one, two, or three-year cycle for the duration of the compliance period.
- File reviews focus on Tenant Income Certification (TIC), supporting documents, and rent restrictions.
Owner Reporting
Owners of our properties must complete Annual Owner Reports and certifications and submit them to OHFA.
If you have additional questions about the Office of Program Compliance and our responsibilities, please contact us.
