Low Income Housing Tax Credits 101 – #300.8



A one-day class on the basics of the Low Income Housing Tax Credit program and how PHAs, regardless of size, can rehabilitate or develop affordable housing and generate unrestricted revenue. Elective class for Public Housing certification programs.


  • History of the LIHTC program
  • What is a Housing Tax Credit?
  • How do Housing Tax Credits work?
  • Benefits and uses for housing tax credits
  • Types of Tax Credits
    • 4%
    • 9%
  • How to apply for tax credits
    • Qualified Allocation Plan
    • Development Requirements
    • Scoring
  • Ownership Structures
    • Partners and their roles
  • Preparing for the LIHTC application process
  • Post construction
    • Lease Up
    • Compliance


NAOMI BYRNE has over 20 years of experience in the housing and non-profit industries, managing multiple types of public housing and multi-family housing programs. She has experience in all aspects of running a Housing Authority, including accounting, human resources, capital funds, development, and property management and maintenance. She also has experience rehabbing/ developing single family and multi-family using HOPE VI, LIHTC, RAD, and conventional funding sources. She has served as President of Fort Worth Housing Solutions, the Executive Director of Texarkana Housing Authority and Georgetown Housing Authority and Chief Operations Officer for the Pittsburgh, PA Housing Authority. In 2018, she formed her own consulting firm, Stinger Consulting LLC, to provide guidance and assistance to PHAs in operations and development, and provided training and consulting to PHAs nationally through contracts with national consulting firms such as Nan McKay and Associates and EJP Consulting Group, LLC, and as a Faculty Trainer with NAHRO. As of March 2020, she has joined EJP Consulting Group, LLC full-time as a Senior Associate, and her focus area is assisting PHAs to evaluate, reposition and recapitalize their Public Housing assets. Naomi has certifications in Public Housing Rent Calculation, Occupancy and Management, Housing Choice Voucher Specialist and Program Management, Certified Professional of Occupancy, Maintenance Management, Tax Credit Specialist, Public Housing Executive Management, Project Based Voucher Specialist and Section 3. Naomi joined the THA training team in 2013.