California Tax Credit Allocation Committee

California Utility Allowance Calculator (CUAC)

Rehabilitation Project Submission Requirements and Recommendations

The certification and submission requirements below apply to rehabilitation project owners requesting the use of CUAC estimate utility allowances. The CUAC must be prepared by a qualified energy analyst as defined in TCAC Regulation Section 10322(h)(21). All CUAC estimates shall be completed by an independent third party and shall be at the expense of the owner.

The energy analyst submitting CUAC estimates for rehabilitation projects shall confirm the energy efficiency measures of projects’ units and buildings as required by applicable Building Energy Efficiency Standards, Title 24, Part 6 (The Standards). The building energy model should accurately reflect the existing conditions. The energy analyst shall also identify: the utility provider(s), the appropriate tariffs for gas and electricity, building orientation, the building(s) unit mix, unit floor plan layout(s), and apartment features. This shall be done through direct observation (including field testing or sampling at a minimum rate of 1:7 units), official documentation, or third-party resources.

All CUAC estimates for existing tax credit rehabilitation projects will be subject to two separate CUAC reviews with the first being conducted at the pre-construction phase and a final CUAC review being conducted at the final placed-in-service stage by a TCAC quality control. At the preliminary reservation application stage, TCAC staff will conduct a minimal review of CUAC estimates for all existing tax credit rehabilitation projects. The applicant bears full risk for a change in the CUAC allowances based on the mandatory post-construction quality control review.

During the review the project’s energy analyst will be contacted with any questions about the CUAC modeling or documentation, including requests to correct errors. Once the review is complete, TCAC will notify the project owner in writing of approval via email.

An annual update of the CUAC is required (Treas. Reg. 1.42-10(c)(2)) and should be submitted to TCAC.

At this time, a CUAC fee is not required for the initial review and not required for the annual update.

Tenant rent increase limits and notification requirements

Any decrease in tenant’s utility allowance that results from conversion to the CUAC shall not exceed $15 per month over any 12-month period.

Project owners must implement a tenant notification process informing tenants of the change to a CUAC utility allowance at least 90 days prior to the effective date (Treas. Reg. 1.42-10) and include the amount of the tenant rent increase. Owners shall provide to tenants at least 90 days prior to the effective date an informative summary about the current utility allowance and the proposed CUAC allowances, including notice of any actual rent increase to the tenant. Supporting documentation must be available to tenants or their representatives upon request at an easily accessible location. Please see the TCAC Compliance Manual’s utility allowance chapter for additional information. Utility allowances may be changed once per calendar year and always require a 90-day tenant notice.

If for any reason, a rehabilitation project owner initially establishes tenant utility allowances from a public housing authority (PHA) utility allowance schedule, a notice must be provided to tenants informing them of the change to a CUAC utility allowance at least 90 days prior to the effective date (Treas. Reg. 1.42-10) and include the amount of the tenant rent increase. Supporting documentation should be available to tenants or their representatives upon request at an easily accessible location. Please see the TCAC Compliance Manual’s utility allowance chapter. Utility allowances may be changed once per calendar year and always require a 90-day tenant notice.

Rehabilitation projects – CUAC Required Items