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California Tax Credit Allocation Committee 

Fees and Performance Deposit

The California Tax Credit Allocation Committee (CTCAC) requires the submission of fees and/or performance deposit to participate in the Low-Income Housing Tax Credit (LIHTC) program. Please see the following list and description of the fees and performance deposit required starting from application submission through the compliance period. For more information, please refer to Section 10335 of the CTCAC Regulations.

  • Application Fee: Required to accompany an application submittal
  • Appeal Fee: Required to accompany any Committee-level appeal
  • Reservation Fee (4% Projects only): Required to accompany the acceptance of the 4% credit reservation
  • Allocation Fee (9% Projects only): Required to accompany the executed 9% carryover allocation documents 
  • Performance Deposit: Required to accompany the acceptance of the credit reservation, if applicable
  • Additional Reservation Fee (4% Projects only): Required at the placed-in-service stage and requested by staff at the time the regulatory agreement is issued for 4% projects requesting additional federal 4% credits
  • Monitoring Fee: Required at the placed-in-service stage and requested by staff at the time the regulatory agreement is issued
  • 8609/3521A Amendment Fee: Required to accompany a request to revise tax forms
  • Regulatory Agreement Amendment Fee: Required to accompany a request to amend the regulatory agreement
  • Ownership Transfer/Refinance Fee: Required to accompany a request for an ownership transfer or refinance transaction that requires qualifications review, or results in the recording of a document with the county
  • Property Management Company Fee: Required to accompany a request for a property management company change
  • Rent Increase Limit Waiver Fee: Required to accompany a request for a waiver to the rent increase limit in Section 10336(a)(2)
  • Compliance Fine: Required by the deadline outlined in the fine assessment letter
  • Asset Management Fee: Required annually by the required deadline
  • Development Workshop: Required to accompany application workshop registration
  • SHRTC Processing Fee (State Historic Rehabilitation Tax Credits only): Required to accompany the initial project application being forwarded from the Office of Historic Preservation (OHP) to CTCAC
  • SHRTC Administrative Fee (State Historic Rehabilitation Tax Credits only): Required to accompany the completed project application being forwarded from OHP to CTCAC