Employee Housing Assistance Program

The program is opened to all full-time and part-time regular hire County of Marin employees, including fixed-term employees. Employees may apply for housing assistance for a new rental lease that started within 90 calendar days of the application due date or be planning a move within an upcoming nine (9) month period.

Eligible Expenses

Eligible expenses may include rent payment, security deposit, moving expenses, and short-term storage costs, with a maximum amount not to exceed $7,500 per applicant. Examples of eligible moving expenses include reasonable costs to pack and move personal possessions and/or transportation costs such as a moving van/truck rental. Detailed documentation, including a signed lease agreement, itemized receipts and proof of payment must be submitted with any disbursement request. Disbursement requests are eligible if they are for expenses related to a move that has taken place within the past 90 days.

Ineligible Expenses and Programs

The following expenses are currently not eligible for financial assistance: home purchase, refinance, property investment, vacation rental and home rehab/modification or furniture purchases.

Tax and Repayment

Employees who receive assistance and work at least 18 months after the initial disbursement will be taxed on the full amount in the year during which 18 months has elapsed since the initial disbursement and will not have to repay any of the amount. For example, if an employee receives an initial disbursement on October 1, 2019 and works past April 1, 2021, the employee will be taxed the full amount in calendar year 2021. The forgiven amount will be considered as taxable income that year and subject to all applicable state and federal income tax withholding and employee FICA tax. State disability insurance (SDI), and PST (if applicable) and FICA taxes will be deducted from the employee’s first paycheck on/after 18 months from the initial disbursement. Because the full amount of the housing assistance is reported as wage on the annual Form W2, employees may have additional state and federal income taxes due at the time of tax filing. Employees may wish to consult their tax advisor for more information about how the housing assistance may impact their tax filing.

If the employee separates from the County before April 1, 2021, the employee will have to repay the full amount. Employees who receive assistance and leave County employment less than 18 months from the initial disbursement will have to repay the full amount they were provided within six (6) months of separation.

1. Employee submits a completed application package to Human Resources. Detailed instructions and applicable forms are located on the County’s intranet site.
2. Employees without a computer or with limited access to the County network may contact the Employee Housing Assistance Program Administrator to request special accommodation.
3. Human Resources will review for completion, perform necessary verification, make the applications anonymous to hide personal identifiable information, and forward applications to the Employee Housing Assistance Program Review Committee.
4. The Review Committee will meet once each quarter or until all funds are allocated. The Review Committee is comprised of five (5) members: a representative from Human Resources, County Administrator’s Office, MCMEA, and two representatives from MAPE. The Committee will score and make a decision on each application. The Review Committee’s decision is final, and is neither appealable nor grievable.
5. Applicants will receive notification of either approval with potential conditions or denial. The number of approved applicants and amount awarded is contingent on available remaining funds for the program.
6. Applicants may request a funding disbursement for a rental lease that started within 90 calendar days of the application due date, or upon entering a new rental lease agreement, and/or additional approved expenses by submitting the disbursement request form and required documentation. Detailed instructions and applicable forms are located on the County’s intranet site.
7. Funds will be disbursed to employee in the form of direct deposit or check, which is separate from the employee’s bi-weekly paycheck deposits. Turnaround time from initial funding request to availability of funds is approximately five (5) to seven (7) business days.
8. Within 90 calendar days of execution of new rental lease agreement or 30 calendar days of initial disbursement, employees must furnish Human Resources any outstanding information, document, and/or receipt.
9. Eighteen months from initial funds disbursement, the entire amount will be forgiven and reported as wage on the annual Form W2. The forgiven amount will be considered as taxable income that year and subject to all applicable state and federal income tax withholding and employee FICA tax. State disability insurance (SDI), and PST (if applicable) and FICA taxes will be deducted from the employee’s first paycheck on/after 18 months from the initial disbursement. Because the full amount of the housing assistance is reported as wage on the annual Form W2, employees may have additional state and federal income taxes due at the time of tax filing. Employees may wish to consult their tax advisor for more information about how the housing assistance may impact their tax filing. Employees who receive assistance and leave County employment less than 18 months from the initial disbursement will have to repay the full amount they were provided within six (6) months of separation.

While applications may be submitted at any time, they are reviewed on a quarterly basis according to the timelines below. Applicants with an urgent need and requesting priority consideration will be reviewed outside of these timelines by a subcommittee.

Application Schedule
Application Deadline	Committee Review	Notice to Employee
January 6, 2020	Mid-January	End of January
March 6, 2020	Mid-March	End of March
July 1, 2020	Mid-July	End of July
October 15, 2020	Mid-November	Mid-November

The Review Committee jointly reviews and scores every application. Priority scoring is based on the following three (3) criteria:

1. Housing vulnerability status, which may include but is not limited to:
   • Loss of income (spouse/partner losing job, bankruptcy)
   • Medical (sudden and catastrophic illness of self or family member)
   • Loss/severe damage of housing (fire, flood, eviction, foreclosure)
   • Change in the household (divorce/separation, care for a dependent family member, birth/adoption)
2. Household income – The chart below lists the median and moderate-income levels of the 2020 Bay Area Below Market Rate Home Ownership Program based upon household size (effective April 1, 2020). The Review Committee will consider income levels when reviewing applications for this program. Employees whose household income exceeds the amounts below may still apply for and may be awarded an assistance.
   

   Moderate Income Limits
   Persons in Family/Household	Median	Moderate 120%
   1	$100,150	$120,200
   2	$114,500	$137,400
   3	$128,800	$154,550
   4	$143,100	$171,700
   5	$154,550	$185,450
   6	$166,000	$199,200
   7	$177,450	$212,950
   8	$188,900	$226,700
   9	$200,350	$240,400

3. Commute impact

1. Employee must stay employed with the County for at least 18 months after receiving financial assistance or need to pay back the full amount.
2. No payment will be made to relatives or a domestic partner of the employee.
3. County reimbursement may not be claimed for the portions of expenses that are being paid or subsidized by another organization or agency (e.g., spouse/domestic partner’s company, state/federal housing subsidy).
4. Employee needs to secure a lease within nine (9) months from approval date.
5. If repayment is required, employee will pay back the entire amount made to the County within six months of separation date.
6. Employee who provides intentional falsified information and or documents may be subject to disciplinary actions including up to termination.

Program Contact

Employee Housing
(415) 473-6486