IFA and Tax Credit Inspections
Objective
Training for additional inspections required when working on an project with funding from IFA or another states tax credit program.
Background
IFA and other tax credit programs come with additional requirements for projects. These requirements generally come in the form of accessibility, materials and energy code requirements. Along with these additional requirements, additional inspections are required to ensure conformance.
Things to Consider
Tax credit projects require an additional level of inspections and coordination to ensure compliance. Often there is only one inspecting agent for the entire state. Coordination of the timing of tax credit inspections is critical to stay on schedule. Additionally, there are third party inspections for energy code and often ADA compliance as well as final inspections to be performed.
IFA or other tax credit inspections should be discussed and scheduled during the project startup meeting.
Inspections should be documented in Procore daily logs as well as in Procore inspections. Your team will set up inspections during the job startup process.
Prerequisites
Job Startup
3 Week Lookahead Schedules
Procore- Inspections
Procore- Daily Logs
Koester Expectations: Daily Log
Steps
1. Determine required IFA or other tax credit program inspection requirements during job startup meeting.
2. PE/PM should create inspections in Procore for all tax credit inspections.
3. Review upcoming inspections during weekly team meetings to schedule Procore inspections.
4. Verify with tax credit inspector how inspections are to be scheduled. Often a week or more notice is required.
5. Verify all appliance, window, plumbing fixture and other required submittals have been submitted and approved by IFA or tax credit agency prior to installation and calling for inspections.
6. Typical IFA inspections are listed below. Always confirm as requirements can change from year to year. Other state requirements may vary and should be identified during project startup.
a. Footing and footing insulation
b. MEP rough in- this is generally per floor on multifamily projects.
c. Insulation inspection- IFA per floor
d. Insulation inspection-third party/energy consultant per floor
i. Insulation and vapor barriers
ii. Duct sealing
iii. Outlet box sealing
iv. Wall bottom plate sealing to concrete
e. Final inspection-IFA- Verify with other states credit program
i. Window opening stops- verify all windows on floors above ground have functioning window stops.
ii. Window sills must be water repellant.
iii. A/V unit
i. Horn/strobe units for smoke detection and fire alarm system
ii. Must have audio and visual individual doorbell. Must be powered. No battery operated devices are allowed.
iv. Energy Code- verify all ratings
i. Have a copy of all appliance submittals for review. Must be Energy Star. Must be submitted to IFA and energy consultant.
ii. Toilets generally 1.28 gpf
iii. Showers generally 1.5 gpm
iv. Lavs and sinks- 1.0 gpm (low flow aerators are accepted)
v. Window energy sticker- save a sticker from windows showing u-factor and solar heat gain coefficient for inspection.
vi. Blower door testing by third party energy consultant. Verify required HERS rating. Reports must be submitted to IFA.
v. ADA- Other states may require third party ADA inspections, verify.
i. Grab bars in fully accessible units and commons restrooms
ii. Sink heights maximum 34” at rim all fully accessible units and common restrooms
iii. Knee clearances in fully accessible units and commons restrooms and kitchens
iv. 40” clearance between island tops and other tops or appliances
v. Upper cabinet heights at 48” in fully accessible units and commons kitchens
vi. Maximum 40” to reflective surface of mirrors in fully accessible units and commons restrooms
vii. Laundry appliances in fully accessible units must be front load.
viii. Kitchen exhaust switching must be ADA accessible.
ix. Site ADA requirements for ramps, handrails, etc.
vi. Radon Testing- A sample percentage of first floor units must be tested for radon. This is a 48 hr. test requiring minimal interruption and entrance to the unit. Perform over a weekend during punch list
See Also
-
Progress Inspections- AHJ
Third Party and Special Inspections
Certificate of Occupancy- Final Inspections Checklist

