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.

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

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

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 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.

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 Department of Housing Preservation and Development (HPD) receives a sub-allocation of 9% Low Income Housing Tax Credits and allocated its credits through one competitive round each calendar year. It is also charged with allocating 4% Low Income Housing Tax Credits to projects receiving tax exempt bonds through New York City Housing Development Corporation. Each entry represents an allocation to a low income housing development project with households at or below 60% of Area Median Income.

For the Low Income Housing Tax Credits Awarded by HPD: Project-Level (9% Awards) dataset, please follow this link

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.

HUD provided site locations for developments using Low-Income Housing Tax Credits for 2015. Data was obtained for the Housing section of Little Caesar's Arena District Needs Assessment.Click here for metadata (descriptions of the fields).

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 .

description: Listing of state tax credit and subsidies awarded by NYS Homes & Community Renewal s Office of Finance and Development. Details include award amount, developer name, project location, and accomplishments for completed projects based on project types.; abstract: Listing of state tax credit and subsidies awarded by NYS Homes & Community Renewal s Office of Finance and Development. Details include award amount, developer name, project location, and accomplishments for completed projects based on project types.

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.

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

Analysis of ‘Low Income Housing Tax Credit Sites 2015’ provided by Analyst-2 (analyst-2.ai), based on source dataset retrieved from https://catalog.data.gov/dataset/b2dae4ff-2048-47f1-8aba-aa6065728095 on 26 January 2022.

--- Dataset description provided by original source is as follows ---

HUD provided site locations for developments using Low-Income Housing Tax Credits for 2015. Data was obtained for the Housing section of Little Caesar's Arena District Needs Assessment.

--- Original source retains full ownership of the source dataset ---

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.

HUD Low Income Housing Tax Credit (LIHTC) projects shapefile.

This dataset in the shapefile format contains geo-located points of projects in the City of Dallas that have used the Low-Income Housing Tax Credit Program available through the Department of Housing and Urban Development. These data were used as a primary dataset to generate the Percent Subsidized factor in the MVA.

Listing of tax credits awarded by NYS Homes & Community Renewal’s Office of Finance and Development. Details include project identifier, developer name, project location, and project types.

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.

The Department of Housing Preservation and Development (HPD) receives a sub-allocation of 9% Low Income Housing Tax Credits and allocated its credits through one competitive round each calendar year. It is also charged with allocating 4% Low Income Housing Tax Credits to projects receiving tax exempt bonds through New York City Housing Development Corporation. Each entry represents an allocation to a low income housing development project with households at or below 60% of Area Median Income.

For the Low Income Housing Tax Credits Awarded by HPD: Building-Level (9% Awards) dataset, please follow this link

community-development-programs dda difficult-development-areas hud hud-official-content lihtc low-income-housing-tax-credit polygon qct qualified-census-tracts u-s-department-of-housing-and-urban-development