The Low-Income Housing Tax Credit (LIHTC) property locations depicted in this map service represent the general _location of the property. The locations of individual buildings associated with each property are not depicted here. The _location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. The LIHTC database contains information on 40,502 projects and almost 2.6 million housing units placed in service since 1987.

HUD's LIHTC database contains information on 53,032 projects and 3.65 million housing units placed in service between 1987 and 2022. Data for properties placed in service in 2023 will be collected in the fall of 2024 and added to this database in the spring of 2025. The database includes project address, number of units and low-income units, number of bedrooms, year the credit was allocated, year the project was placed in service, whether the project was new construction or rehab, type of credit provided, and other sources of project financing. The database has been geocoded, enabling researchers to look at the geographical distribution and neighborhood characteristics of tax credit projects. It may also help show how incentives to locate projects in low-income areas and other underserved markets are working. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program.Summary of filesIn the zip file:LIHTC Data Dictionary 2022.PDF - The data dictionary for the LIHTC database (multiple address data use same formats) in Adobe Acrobat.LIHTCPUB.ACCDB - The LIHTC Database in MS Access format. This file also includes building addresses from HUD’s LIHTC tenant data collection.LIHTCPUB.CSV - The LIHTC Database in CSV format.missing data.PDF - Percent of Projects with Missing Data by Variable and Year Placed in Service

Created by the Tax Reform Act of 1986, the Low-Income Housing Tax Credit program (LIHTC) gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program.HUD has no administrative authority over the LIHTC program. IRS has authority at the federal level and it is structured so that the states truly administer the program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all addresses are able to be geocoded and mapped to 100% accuracy, we are continuously working to improve address data quality and enhance coverage. Please consider this issue when using any datasets provided by HUD. When using this data, take note of the field titled “LVL2KX” which indicates the overall accuracy of the geocoded address using the following return codes:‘R’ - Interpolated rooftop (high degree of accuracy, symbolized as green)‘4’ - ZIP+4 centroid (high degree of accuracy, symbolized as green)‘B’ - Block group centroid (medium degree of accuracy, symbolized as yellow)‘T’ - Census tract centroid (low degree of accuracy, symbolized as red)‘2’ - ZIP+2 centroid (low degree of accuracy, symbolized as red)‘Z’ - ZIP5 centroid (low degree of accuracy, symbolized as red)‘5’ - ZIP5 centroid (same as above, low degree of accuracy, symbolized as red)Null - Could not be geocoded (does not appear on the map)For the purposes of displaying the location of an address on a map only use addresses and their associated lat/long coordinates where the LVL2KX field is coded ‘R’ or ‘4’. These codes ensure that the address is displayed on the correct street segment and in the correct census block.The remaining LVL2KX codes provide a cascading indication of the most granular level geography for which an address can be confirmed. For example, if an address cannot be accurately interpolated to a rooftop (‘R’), or ZIP+4 centroid (‘4’), then the address will be mapped to the centroid of the next nearest confirmed geography: block group, tract, and so on. When performing any point-in polygon analysis it is important to note that points mapped to the centroids of larger geographies will be less likely to map accurately to the smaller geographies of the same area. For instance, a point coded as ‘5’ in the correct ZIP Code will be less likely to map to the correct block group or census tract for that address. To learn more about the Low-Income Housing Tax Credit Program visit: https://www.hud.gov/program_offices/public_indian_housing/programs/ph/, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Data Dictionary: DD_Low Income Tax Credit Program

The Low-Income Housing Tax Credit (LIHTC) program gives State and local agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. The LIHTC database, created by HUD and available to the public since 1997, contains information on over 47,000 projects and 3 million housing units placed in service between 1987 and 2017. It is the only complete national source of information on the size, unit mix, and location of individual projects. These data have also been geocoded, enabling researchers to look at the geographical distribution and neighborhood characteristics of tax credit projects. It may also help show how incentives to locate projects in low-income areas and other underserved markets are working. The database includes project address, number of units and low-income units, number of bedrooms, year the credit was allocated, year the project was placed in service, whether the project was new construction or rehab, type of credit provided, and other sources of project financing. For more information, see HUD.gov

The Low-Income Housing Tax Credit (LIHTC) is the primary Federal program for creating affordable housing in the United States. The LIHTC database, created by HUD and available to the public since 1997, contains information on 33,777 projects and almost 2,203,000 housing units placed in service between 1987 and 2010. Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units.

Created by the Tax Reform Act of 1986, the Low-Income Housing Tax Credit program (LIHTC) gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program.HUD has no administrative authority over the LIHTC program. IRS has authority at the federal level and it is structured so that the states truly administer the program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all addresses are able to be geocoded and mapped to 100% accuracy, we are continuously working to improve address data quality and enhance coverage. Please consider this issue when using any datasets provided by HUD. When using this data, take note of the field titled “LVL2KX” which indicates the overall accuracy of the geocoded address using the following return codes:‘R’ - Interpolated rooftop (high degree of accuracy, symbolized as green)‘4’ - ZIP+4 centroid (high degree of accuracy, symbolized as green)‘B’ - Block group centroid (medium degree of accuracy, symbolized as yellow)‘T’ - Census tract centroid (low degree of accuracy, symbolized as red)‘2’ - ZIP+2 centroid (low degree of accuracy, symbolized as red)‘Z’ - ZIP5 centroid (low degree of accuracy, symbolized as red)‘5’ - ZIP5 centroid (same as above, low degree of accuracy, symbolized as red)Null - Could not be geocoded (does not appear on the map)For the purposes of displaying the location of an address on a map only use addresses and their associated lat/long coordinates where the LVL2KX field is coded ‘R’ or ‘4’. These codes ensure that the address is displayed on the correct street segment and in the correct census block.The remaining LVL2KX codes provide a cascading indication of the most granular level geography for which an address can be confirmed. For example, if an address cannot be accurately interpolated to a rooftop (‘R’), or ZIP+4 centroid (‘4’), then the address will be mapped to the centroid of the next nearest confirmed geography: block group, tract, and so on. When performing any point-in polygon analysis it is important to note that points mapped to the centroids of larger geographies will be less likely to map accurately to the smaller geographies of the same area. For instance, a point coded as ‘5’ in the correct ZIP Code will be less likely to map to the correct block group or census tract for that address.

The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains information on 48,672 projects and 3.23 million housing units placed in service since 1987. Low-Income Housing Tax Credit Qualified Census Tracts must have 50 percent of households with incomes below 60 percent of the Area Median Gross Income (AMGI) or have a poverty rate of 25 percent or more. Difficult Development Areas (DDA) are areas with high land, construction and utility costs relative to the area median income and are based on Fair Market Rents, income limits, the 2010 census counts, and 5-year American Community Survey (ACS) data.

The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains information on 37,506 projects and almost 2,318,000 housing units placed in service between 1987 and 2011. Data is a PDF file.

This dataset contains information for all the affordable housings in the Champaign County, including name, location, and number of units, and affordable housing program. The data is retrieved from Housing Authority of Champaign County Annual Report, HUD LIHTC Database, and Section 8 and Section 202 housing listing.

A Difficult Development Area (DDA) for the Low Income Housing Tax Credit program is an area designated by the U.S. Department of Housing and Urban Development (HUD) with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI). All designated DDAs in Metropolitan Statistical Areas (MSA) or Primary Metropolitan Statistical Areas (PMSA) may not contain more than 20% of the aggregate population of all MSAs/PMSAs, and all designated areas not in metropolitan areas may not contain more than 20% of the aggregate population of the non-metropolitan counties.

This dataset provides data on Qualified Census Tracts for the Low-Income Housing Tax Credit Program for 2024. LIHTC Qualified Census Tracts, as defined under the section 42(d)(5)(C) of the of the Internal Revenue Code of 1986, include any census tract (or equivalent geographic area defined by the Bureau of the Census) in which at least 50 percent of households have an income less than 60 percent of the Area Median Gross Income (AMGI), or which has a poverty rate of at least 25 percent. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html .

A Qualified Census Tract (QCT) is any census tract (or equivalent geographic area defined by the Census Bureau) in which at least 50% of households have an income less than 60% of the Area Median Gross Income (AMGI). HUD has defined 60% of AMGI as 120% of HUD's Very Low Income Limits (VLILs), which are based on 50% of area median family income, adjusted for high cost and low income areas.

Low Income Housing Tax Credit PropertiesThis National Geospatial Data Asset (NGDA) dataset, shared as a Department of Housing and Urban Development (HUD) feature layer, displays low income housing tax credit properties in the United States. Per HUD, "the Low-Income Housing Tax Credit (LIHTC) is the primary Federal program for creating affordable housing in the United States. The LIHTC program gives State and local LIHTC-allocating agencies the authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. The location of the property is derived from the address of the building with the most units".Lawndale Restoration, Chicago, ILData currency: current federal service (Low Income Housing Tax Credit Properties)NGDAID: 132 (Assisted Housing - Low Income Housing Tax Credit Properties - National Geospatial Data Asset (NGDA))OGC API Features Link: Not AvailableFor more information, please visit: Low-Income Housing Tax Credit (LIHTC)Support documentation: Data Dictionary - Low Income Tax Credit ProgramFor feedback please contact: Esri_US_Federal_Data@esri.comNGDA Data SetThis data set is part of the NGDA Real Property Theme Community. Per the Federal Geospatial Data Committee (FGDC), Real Property is defined as "the spatial representation (location) of real property entities, typically consisting of one or more of the following: unimproved land, a building, a structure, site improvements and the underlying land. Complex real property entities (that is "facilities") are used for a broad spectrum of functions or missions. This theme focuses on spatial representation of real property assets only and does not seek to describe special purpose functions of real property such as those found in the Cultural Resources, Transportation, or Utilities themes."For other NGDA Content: Esri Federal Datasets

It allows to generate tables for Low-Income Housing Tax Credit (LIHTC) Qualified Census Tracts (QCT) and for Difficult Development Areas (DDA). LIHTC Qualified Census Tracts must have 50 percent of households with incomes below 60 percent of the Area Median Gross Income (AMGI) or have a poverty rate of 25 percent or more. DDA are designated by HUD and are based on Fair Market Rents, income limits, and the 2000 Census counts.

This data, maintained by the Mayor’s Office of Housing (MOH), is an inventory of all income-restricted units in the city. This data includes public housing owned by the Boston Housing Authority (BHA), privately- owned housing built with funding from DND and/or on land that was formerly City-owned, and privately-owned housing built without any City subsidy, e.g., created using Low-Income Housing Tax Credits (LIHTC) or as part of the Inclusionary Development Policy (IDP). Information is gathered from a variety of sources, including the City's IDP list, permitting and completion data from the Inspectional Services Department (ISD), newspaper advertisements for affordable units, Community Economic Development Assistance Corporation’s (CEDAC) Expiring Use list, and project lists from the BHA, the Massachusetts Department of Housing and Community Development (DHCD), MassHousing, and the U.S. Department of Housing and Urban Development (HUD), among others. The data is meant to be as exhaustive and up-to-date as possible, but since many units are not required to report data to the City of Boston, MOH is constantly working to verify and update it. See the data dictionary for more information on the structure of the data and important notes. The database only includes units that have a deed-restriction. It does not include tenant-based (also known as mobile) vouchers, which subsidize rent, but move with the tenant and are not attached to a particular unit. There are over 22,000 tenant-based vouchers in the city of Boston which provide additional affordability to low- and moderate-income households not accounted for here. The Income-Restricted Housing report can be directly accessed here:
https://www.boston.gov/sites/default/files/file/2023/04/Income%20Restricted%20Housing%202022_0.pdf

Learn more about income-restricted housing (as well as other types of affordable housing) here: https://www.boston.gov/affordable-housing-boston#income-restricted

As part of the Regional Housing Initiative (RHI), the team conducted a submarket analysis. This analysis identifies 2020 census tracts with similar housing characteristics (density, price, market conditions) and groups them accordingly. This submarket analysis uses a Latent Profile Analysis (LPA) via the mclust package in R to group the region's 1,407 eligible census tracts (tracts with no households or population were removed) into one of eight submarkets. The team reviewed the existing conditions of these submarkets to identify their housing challenges and appropriate policies and strategies for each submarket. Census tables used to gather data from the 2016-2020 American Community Survey 5-Year Estimates. Data Dictionary Field Name Source submarket Housing submarket DVRPC hhinc_med Median household income U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 rent_med Median gross rent U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 ten_rent Percent of households that are renter-occupied U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 ten_own Percent of households that are owner-occupied U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 vcy Residential vacancy rate U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 hhi_150p Percent of households with incomes of $150,000 or higher U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 yb_59e Percent of housing units built in 1959 or earlier U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 yb_6099 Percent of housing units built between 1960 and 1999 U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 yb_00p Percent of housing units built since 2000 U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 unit_1 Percent of housing units that are 1 unit in structure U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 unit_2to4 Percent of housing units that are 2 to 4 units in structure U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 unit_5p Percent of housing units that are 5 or more units in structure U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 pct_subsidized Percent of housing units that are federally subsidized (Public housing, Section 8, LIHTC) U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020, National Housing Preservation Database (NHPD) med21 Median single family home sale price, 2021 The Warren Group, 2021 pct_diff Median percent change in median single family home sale price, 2016-2021 The Warren Group, 2016 & 2021 hhs_1 Percent of households that are 1-person households U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 hhs_2to4 Percent of households that are 2- to 4-person households U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 hhs_5p Percent of households that are 5 or more person households U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 hu_acre Housing units per acre U.S. Census Bureau, ACS 5-Year Estimates, 2016-2020 Please contact Brian Carney, bcarney@dvrpc.org, for more information.