<Page> [LOGO] Reznick Fedder & Silverman 7700 Old Georgetown Road, Suite 400 Certified Public Accountants - Bethesda, MD 20814-6224 A Professional Corporation 301-652-9100 Phone 301-652-1848 Fax www.rfs.com October 22, 2003 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ---------------------- We consent to the inclusion to the Registration Statement on Form S-11 of our reports dated October 21, 2003 on the audited financial statements of BCTC V Assignor Corp. and Boston Capital Associates V L.L.C., as of October 21, 2003. We also consent to the reference to our firm under the caption "Experts." REZNICK FEDDER & SILVERMAN /s/ Reznick Fedder & Silverman ATLANTA - BALTIMORE - BETHESDA - CHARLOTTE