Instructions: Complete this form to request approval to add, change, or remove an on-site employee unit or unit used as a site office or tenant facility in Housing Tax Credit properties monitored by Minnesota Housing, and/or properties financed with an amortizing or deferred Minnesota Housing loan that restricts 100% of the units (i.e., 100% of the units are Assisted Units).

Submit page 1 and only the page(s) relevant to the type of request (help text is at the top of each page), with a completed Request for Action (RFA) (follow RFA submission instructions). 

Property Information	
Property Name:      	D#      	
Property City:      		
Request to:	For:	
 Add a unit
 Change to a different unit
 Remove unit, no longer required
	 On-site personnel
        Manager
        Security
        Maintenance	     Site office
 Tenant facility

Owner Certification	
By signing below, the owner of the above property certifies the information and statements herein are true and correct to the best of its knowledge and belief. The owner also certifies that it has notified and/or has consent of all lenders with financing on this property and, where applicable its tax credit suballocator, the U.S. Department of Housing and Urban Development (HUD), and/or the U.S. Department of Agriculture (USDA) Rural Development, for the addition, change, or removal of the unit that is the subject of this request; and the change will not cause noncompliance with any funding sources or rental assistance contracts. 

Where applicable, the owner will file or has filed a tax return consistent with IRS Revenue Ruling 92-61 concerning treatment of a Common Space Unit.

     	By:      	     	
Name of Property Owner	Signature of Authorized Representative	Date	
Its:      	     	
Title of Authorized Representative	Printed Name of Authorized Representative	

Complete this page to request a new unit for on-site employee.
Building and unit information for employee unit:	
Building Address:      	
BIN (for tax credit properties, only):      	
Unit #:      	
Sq. Footage of Unit:      	

1.	Does the owner require the employee to live on-site?  Yes    No  
If no, explain why the unit is needed:      

2.	Describe the duties of the person or team who will reside in the unit:      

3.	Does the property already have an on-site employee unit?  Yes    No  
If yes, indicate the current unit (building and unit #), describe how it is being used, and explain why another unit is needed:      

4.	Will the unit also serve as the site office?  Yes    No  
If yes, is the unit ADA compliant?  Yes    No  
If no, describe the plan and timeline the owner is taking to make the unit ADA compliant:      

Enter additional information, if any, related to this request:       

Effective date the employee anticipates moving in:      

Complete this page to request a new unit for site office or tenant facility
Building and unit information for site office or tenant facility:	
Building Address:      	
BIN (for tax credit properties, only):      	
Unit #:      	
Sq. Footage of Unit:      	

1.	Describe in detail how the unit will be used:      

2.	If using for a site office, is the unit ADA compliant?  Yes   No   N/A
If no, describe the plan and timeline the owner is taking to make the unit ADA compliant:      

3.	If using for a tenant facility, is the unit accessible?  Yes   No   N/A
If no, describe the plan and timeline the owner is taking to make the unit accessible:      

4.	Will residents be charged to use the space?  	 Yes   No 
If yes, describe what the charges are for, the amount, and whether charges are refundable:       

5.	Will the unit be used by an organization not related to the owner or manager that will provide tenant services?  Yes   No   
If yes, enter the name of the organization and the monthly rent:       

6.	Does the property already have a unit for a site office or tenant facility?  Yes   No  
If yes, indicate the current unit, describe how it is being used, and explain why another unit is needed:      

7.	Will this unit be utilized to serve other properties or non-residents?  Yes   No  
If yes, describe what services will be provided to other properties from this unit and/or who else besides residents will have access or be served:      

Enter additional information, if any, related to this request:       

Effective date the unit is planned to be used for a site office or tenant facility:      

This page must also be completed if the property has Housing Tax Credits monitored by Minnesota Housing.
Notification of Treatment of Common Space Unit Pursuant to IRS Revenue Ruling 92-61:	
1.	Is the common space unit reasonably required for the operation of the above project and does it meet the requirements of IRS Revenue Ruling 92-61?  
  Yes   No   N/A – the request is to remove a common space unit
If no, the unit cannot be treated as a Common Space Unit. 
2.	The required Applicable Fraction for this property is      %. The Applicable Fraction after the addition, change, or removal of the Common Space Unit identified above will be      %. 

Enter additional information, if any, related to this request:       

NOTE: Refer to Section 1.05 of the Housing Tax Credit Compliance Guide, IRS Revenue Ruling 92-61, and Chapter 8 (page 5) of the 8823 Guide for definitions and treatment of full-time manager units (aka Common Space Units). 

Complete this page to request a change to a different unit for the same use.  If changing units but for a different use, complete page 6 to report a unit no longer needed and page 2 or 3 to request a new unit (also complete page 4 if the property has tax credits monitored by Minnesota Housing).

Current Unit	New Unit	
Building Address:      	Building Address:      	
BIN (for tax credit properties, only):      	BIN (for tax credit properties, only):      	
Unit #:      	Unit #:      	
Sq. Footage of Current Unit:      	Sq. Footage of New Unit:      	

1.	What is the unit currently being used for?       
2.	Explain why a different unit is needed:      
3.	If the unit also serves as the site office is the new unit ADA compliant?  Yes   No    N/A
If no, describe the plan and timeline the owner is taking to make the unit ADA compliant:      
4.	If using for a tenant facility, is the new unit accessible?  Yes   No   N/A
If no, describe the plan and timeline the owner is taking to make the unit accessible:      

Enter additional information, if any, related to this request:       

Effective date of the change:      

Complete this page if an employee or on-site unit is no longer needed.
Building and unit information for unit no longer needed:	
Building Address:      	
BIN (for tax credit properties):      	
Unit #:      	

Explain why the unit is no longer needed:        

Effective date the unit will no longer be used as an employee or on-site unit:      

Enter additional information, if any, related to this request:       

IMPORTANT: For properties with Minnesota Housing loans, when a unit is no longer being used as an on-site/employee unit, it must be treated as an Assisted Unit under Minnesota Housing’s loan agreement(s). For properties with Housing Tax Credits, owners must comply with the required Applicable Fraction for the building.