7. Cost Certification Document

Complete the Cost Certification document included in the Completed Project Application v. 5/24 to certify the qualified rehabilitation expenditures. A taxpayer shall be allocated a tax credit pursuant to the taxpayer’s tax credit allocation upon receipt by CTCAC of a cost certification for the qualified rehabilitation expenditures. For projects with qualified rehabilitation expenditures in excess of $250,000, the cost certification shall be issued by a licensed certified public accountant.

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Mail or deliver the Completed Project Application fees using the formula described in “Application Fees and Calculation”. Use the addresses provided in “Application Fees and ” Calculation .

Section 5 is completed by the CTCAC. Submit a separate certified Qualified Rehabilitation expense document in the format required by the CTCAC. Projects with an excess of $250,000 must be issued by a licensed certified public accountant.

Qualified Residence QRE costs DO NOT INCLUDE new construction or additions, furniture, landscaping, and small appliances.

Submit the Application, completed project photo files, and any other separate

supplementary documentation files using the secure OHP portal. Use the subject line “ Amendment submission” when requesting a link to the portal if the original link no longer works. Instructions to upload files and folders to the OHP secure submittal portal are in Appendix B.