Income limits used to determine the income eligibility of applicants for assistance under three programs authorized by the National Housing Act. These programs are the Section 221(d)(3) Below Market Interest Rate (BMIR) rental program, the Section 235 program, and the Section 236 program. These income limits are listed by dollar amount and family size, and they are effective on the date issued. Due to the Housing and Economic Recovery Act of 2008 (Public Law 110-289), Income Limits used to determine qualification levels as well as set maximum rental rates for projects funded with tax credits authorized under section 42 of the Internal Revenue Code (the Code) and projects financed with tax exempt housing bonds issued to provide qualified residential rental development under section 142 of the Code (hereafter referred to as Multifamily Tax Subsidy Projects (MTSPs)) are now calculated and presented separately from the Section 8 income limits.

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.

California State Income Limits reflect updated median income and household income levels for acutely low-, extremely low-, very low-, low- and moderate-income households for California’s 58 counties (required by Health and Safety Code Section 50093). These income limits apply to State and local affordable housing programs statutorily linked to HUD income limits and differ from income limits applicable to other specific federal, State, or local programs.

This dataset and map service provides information on the U.S. Housing and Urban Development's (HUD) low to moderate income areas. The term Low to Moderate Income, often referred to as low-mod, has a specific programmatic context within the Community Development Block Grant (CDBG) program. Over a 1, 2, or 3-year period, as selected by the grantee, not less than 70 percent of CDBG funds must be used for activities that benefit low- and moderate-income persons. HUD uses special tabulations of Census data to determine areas where at least 51% of households have incomes at or below 80% of the area median income (AMI). This dataset and map service contains the following layer.

The affordable rental housing developments listed below are supported by the City of Chicago to maintain affordability standards. For information on rents, income requirements and availability, contact each property directly. For information on other affordable rental properties in Chicago and Illinois, call (877) 428-8844, or visit www.ILHousingSearch.org.

The rental housing developments listed below are among the thousands of affordable units that are supported by City of Chicago programs to maintain affordability in local neighborhoods. The list is updated periodically when construction is completed for new projects or when the compliance period for older projects expire, typically after 30 years. The list is provided as a courtesy to the public. It does not include every City-assisted affordable housing unit that may be available for rent, nor does it include the hundreds of thousands of naturally occurring affordable housing units located throughout Chicago without City subsidies. For information on rents, income requirements and availability for the projects listed, contact each property directly. For information on other affordable rental properties in Chicago and Illinois, call (877) 428-8844, or visit www.ILHousingSearch.org.

Housing Trust Fund (HTF) Rent Limits are available from FY 2016 to the present.Per 24 CFR § 93.302, HUD provides the following maximum HTF rent limits. The maximum HTF rents are:Extremely Low Income Tenants: The HTF rent plus utilities of an extremely low-income tenant shall not exceed the greater of 30 percent of the federal poverty line or 30 percent of the income of a family whose annual income equals 30 percent of the median income for the geographic area, as determined by HUD, with adjustments for the number of bedrooms in the unit.Very Low Income Tenants: The HTF rent plus utilities of a very low income tenant shall not exceed 30 percent of the income of a family whose annual income equals 50 percent of the median income for the area, as determined by HUD, with adjustments for the number of bedrooms in the unit.The Housing Trust Fund Interim Rule at § 93.250 states that in any fiscal year in which the total amount available for allocation of HTF funds is less than $1 billion, the grantee must use 100 percent of its HTF grant for the benefit of extremely low income families or families with incomes at or below the poverty line (whichever is greater). An extremely low income family is defined as a low income family whose annual income does not exceed 30 percent of the median family income of a geographic area. In any fiscal year in which the total amount available for allocation of HTF funds is greater than $1 billion, the grantee must use at least 75 percent of its grant for the benefit of extremely low income families or families with incomes at or below the poverty line. Any HTF funds not used for the greater of extremely low income families or families with incomes at or below the poverty line must be used for very low income families.In years in which the amount available for allocation is below $1 billion, the HTF rent limits reports published by HUD will only display the rent limit for extremely low income tenants, as described above, and will not include a rent limit for very low income tenants.Note: The FY 2024 HTF Rent Limits effective date is June 01, 2024. Please make sure you receive HUD Exchange Mailing List messages for any updates on rent limits and the HTF Program.

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 service provides spatial data and information on Difficult Development Areas (DDAs) used for the Low Income Housing Tax Credit program. DDAs are designated by U.S. Department of Housing and Urban Development (HUD) and defined in statute as areas with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI). DDAs in metropolitan areas are designated along Census ZIP Code Tabulation Area (ZCTA) boundaries. DDAs in non-metropolitan areas are designated along county boundaries. DDAs may not contain more than 20% of the aggregate population of metropolitan and non-metropolitan areas, which are designated separately.

This dataset provides access to Qualified Census Tracts (QCTs) in Connecticut to assist in administration of American Rescue Plan (ARP) funds. The Secretary of HUD must designate QCTs, which are areas where either 50 percent or more of the households have an income less than 60 percent of the AMGI for such year or have a poverty rate of at least 25 percent. HUD designates QCTs based on new income and poverty data released in the American Community Survey (ACS). Specifically, HUD relies on the most recent three sets of ACS data to ensure that anomalous estimates, due to sampling, do not affect the QCT status of tracts. QCTs are identified for the purpose of Low-Income Housing Credits under IRC Section 42, with the purpose of increasing the availability of low-income rental housing by providing an income tax credit to certain owners of newly constructed or substantially rehabilitated low-income rental housing projects. Also included are the number of households from the 2010 census (the “p0150001” variable), the average poverty rate using the 2014-2018 ACS data (the “pov_rate_18” variable), and the ratio of Tract Average Household Size Adjusted Income Limit to Tract Median Household Income using the 2014-2018 ACS data (the “inc_factor_18” variable). For the last variable mentioned in the previous paragraph, the income limit is the limit for being considered a very low income household (size-adjusted and based on Area Mean Gross Income). This value is divided by the median household income for the given tract, to get a sense of how the limit and median incomes compare. For example, if ratio>1, it implies that the tract is very low income because the limit income is greater than the median income. This ratio is a compact way to include the separate variables for the household income limit and median household income for each tract.

This layer shows census tracts that meet the following definitions: Census tracts with median household incomes at or below 80 percent of the statewide median income or with median household incomes at or below the threshold designated as low income by the Department of Housing and Community Development’s list of state income limits adopted under Healthy and Safety Code section 50093 and/or Census tracts receiving the highest 25 percent of overall scores in CalEnviroScreen 4.0 or Census tracts lacking overall scores in CalEnviroScreen 4.0 due to data gaps, but receiving the highest 5 percent of CalEnviroScreen 4.0 cumulative population burden scores or Census tracts identified in the 2017 DAC designation as disadvantaged, regardless of their scores in CalEnviroScreen 4.0 or Lands under the control of federally recognized Tribes.

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.

Since passage of the U.S. Housing Act of 1937, the federal government has provided housing assistance to low-income renters. Most of these housing subsidies were provided under programs administered by the U.S. Department of Housing and Urban Development (HUD) or predecessor agencies. All programs covered in this report provide subsidies that reduce rents for low-income tenants who meet program eligibility requirements. Generally, households pay rent equal to 30 percent of their incomes, after deductions, while the federal government pays the remainder of rent or rental costs. To qualify for a subsidy, an applicant’s income must initially fall below a certain income limit. These income limits are HUD-determined, location specific, and vary by household size. Applicants for housing assistance are usually placed on a waiting list until a subsidized unit becomes available.Assistance provided under HUD programs falls into three categories: public housing, tenant-based, and privately owned, project-based.In public housing, local housing agencies receive allocations of HUD funding to build, operate or make improvements to housing. The housing is owned by the local agencies. Public housing is a form of project-based subsidy because households may receive assistance only if they agree to live at a particular public housing project.Currently, tenant based assistance is the most prevalent form of housing assistance provided. Historically, tenant based assistance began with the Section 8 certificate and voucher programs, which were created in 1974 and 1983, respectively. These programs were replaced by the Housing Choice Voucher program, under legislation enacted in 1998. Tenant based programs allow participants to find and lease housing in the private market. Local public housing agencies (PHAs) and some state agencies serving as PHAs enter into contracts with HUD to administer the programs. The PHAs then enter into contracts with private landlords. The housing must meet housing quality standards and other program requirements. The subsidies are used to supplement the rent paid by low-income households. Under tenant-based programs, assisted households may move and take their subsidy with them. The primary difference between certificates and vouchers is that under certificates, there was a maximum rent which the unit may not exceed. By contrast, vouchers have no specific maximum rent; the low-income household must pay any excess over the payment standard, an amount that is determined locally and that is based on the Fair Market Rent. HUD calculates the Fair Market Rent based on the 40th percentile of the gross rents paid by recent movers for non-luxury units meeting certain quality standards.The third major type of HUD rental assistance is a collection of programs generally referred to as multifamily assisted, or, privately-owned, project-based housing. These types of housing assistance fall under a collection of programs created during the last four decades. What these programs have in common is that they provide rental housing that is owned by private landlords who enter into contracts with HUD in order to receive housing subsidies. The subsidies pay the difference between tenant rent and total rental costs. The subsidy arrangement is termed project-based because the assisted household may not take the subsidy and move to another location. The single largest project-based program was the Section 8 program, which was created in 1974. This program allowed for new construction and substantial rehabilitation that was delivered through a wide variety of financing mechanisms. An important variant of project-based Section 8 was the Loan Management Set Aside (LMSA) program, which was provided in projects financed under Federal Housing Administration (FHA) programs that were not originally intended to provide deep subsidy rental assistance. Projects receiving these LMSA “piggyback” subsidies were developed under the Section 236 program, the Section 221(d)(3) Below Market Interest Rate (BMIR) program, and others that were unassisted when originally developed.Picture of Subsidized Households does not cover other housing subsidy programs, such as those of the U.S. Department of Agriculture’s Rural Housing Service, unless they also receive subsidies referenced above. Other programs such as Indian Housing, HOME and Community Develo

A Home for Everyone is the City of Boise’s (city) initiative to address needs in the community by supporting the development and preservation of housing affordable to residents on Boise budgets. A Home for Everyone has three core goals: produce new homes affordable at 60% of area median income, create permanent supportive housing for households experiencing homelessness, and preserve home affordable at 80% of area median income. This dataset includes information about all homes that count toward the city’s Home for Everyone goals.

While the “produce affordable housing” and “create permanent supportive housing” goals are focused on supporting the development of new housing, the preservation goal is focused on maintaining existing housing affordable. As a result, many of the data fields related to new development are not relevant to preservation projects. For example, zoning incentives are only applicable to new construction projects.

Data may be unavailable for some projects and details are subject to change until construction is complete. Addresses are excluded for projects with fewer than five homes for privacy reasons.

The dataset includes details on the number of “homes”. We use the word "home" to refer to any single unit of housing regardless of size, type, or whether it is rented or owned. For example, a building with 40 apartments counts as 40 homes, and a single detached house counts as one home.

The dataset includes details about the phase of each project when a project involves constructing new housing. The process for building a new development is as follows: First, one must receive approval from the city’s Planning Division, which is also known as being “entitled.” Next, one must apply for and receive a permit from the city’s Building Division before beginning construction. Finally, once construction is complete and all city inspections have been passed, the building can be occupied.

To contribute to a city goal, homes must meet affordability requirements based on a standard called area median income. The city considers housing affordable if is targeted to households earning at or below 80% of the area median income. For a three-person household in Boise, that equates to an annual income of $60,650 and monthly housing cost of $1,516. Deeply affordable housing sets the income limit at 60% of area median income, or even 30% of area median income. See Boise Income Guidelines for more details.Project Name – The name of each project. If a row is related to the Home Improvement Loan program, that row aggregates data for all homes that received a loan in that quarter or year. Primary Address – The primary address for the development. Some developments encompass multiple addresses.Project Address(es) – Includes all addresses that are included as part of the development project.Parcel Number(s) – The identification code for all parcels of land included in the development.Acreage – The number of acres for the parcel(s) included in the project.Planning Permit Number – The identification code for all permits the development has received from the Planning Division for the City of Boise. The number and types of permits required vary based on the location and type of development.Date Entitled – The date a development was approved by the City’s Planning Division.Building Permit Number – The identification code for all permits the development has received from the city’s Building Division.Date Building Permit Issued – Building permits are required to begin construction on a development.Date Final Certificate of Occupancy Issued – A certificate of occupancy is the final approval by the city for a development, once construction is complete. Not all developments require a certificate of occupancy.Studio – The number of homes in the development that are classified as a studio. A studio is typically defined as a home in which there is no separate bedroom. A single room serves as both a bedroom and a living room.1-Bedroom – The number of homes in a development that have exactly one bedroom.2-Bedroom – The number of homes in a development that have exactly two bedrooms.3-Bedroom – The number of homes in a development that have exactly three bedrooms.4+ Bedroom – The number of homes in a development that have four or more bedrooms.# of Total Project Units – The total number of homes in the development.# of units toward goals – The number of homes in a development that contribute to either the city’s goal to produce housing affordable at or under 60% of area median income, or the city’s goal to create permanent supportive housing for households experiencing homelessness. Rent at or under 60% AMI - The number of homes in a development that are required to be rented at or below 60% of area median income. See the description of the dataset above for an explanation of area median income or see Boise Income Guidelines for more details. Boise defines a home as “affordable” if it is rented or sold at or below 80% of area median income.Rent 61-80% AMI – The number of homes in a development that are required to be rented at between 61% and 80% of area median income. See the description of the dataset above for an explanation of area median income or see Boise Income Guidelines for more details. Boise defines a home as “affordable” if it is rented or sold at or below 80% of area median income.Rent 81-120% AMI - The number of homes in a development that are required to be rented at between 81% and 120% of area median income. See the description of the dataset above for an explanation of area median income or see Boise Income Guidelines for more details.Own at or under 60% AMI - The number of homes in a development that are required to be sold at or below 60% of area median income. See the description of the dataset above for an explanation of area median income or see Boise Income Guidelines for more details. Boise defines a home as “affordable” if it is rented or sold at or below 80% of area median income.

This table contains regional statistics on relatively low income households. The data shall be broken down by household characteristics such as sex and age of the main cost winner, and household composition and main household income source. There are two income limits for the breakdown by level of income: the low-income threshold and the policy minimum. For these classifications, the number of households is published, both absolute and as a percentage of the total population per region. The table also contains data on the number of households who had to live long-term (4 years and longer) of income below the income limit used. The results are used, among other things, in reports on poverty.

The data refer to all private households with income as of 1 January of the year under review. Student households and households with only part of the year’s income have not been taken into account. Reference date for the municipal division is 1 January 2021.

Data available from: 2011.

Status of the figures:

The figures in this table for 2011 to 2021 are final. The figures for 2022 are provisional.

Amendments as of 8 November 2023:

None, this is a new table.

When will there be new figures:

New figures are expected in December 2024, and will appear in a new table.

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 designated by the U.S. Department of Housing and Urban Development and are based on Fair Market Rents, income limits, the 2010 census counts, and 2006–10 5-year American Community Survey data when they becomes available. Beginning with the 2016 DDA designations, metropolitan DDAs will use Small Area Fair Market Rents (FMRs) rather than metropolitan-area FMRs for designating metropolitan DDAs. Maps of Qualified Census Tracts and Difficult Development Areas are available at: huduser.gov/sadda/sadda_qct.html. 2023 IRS SECTION 42(d)(5)(B) METROPOLITAN DIFFICULT DEVELOPMENT AREAS (OMB Metropolitan Area Definitions, September 14, 2018 [MSA] and derived FY2022 HUD Metro SAFMR Area Definitions [HMFA])

The Low Income Housing Tax Credit (LIHTC) is a tax incentive intended to increase the availability of low income housing. Section 42 provides an income tax credit to owners of newly constructed or substantially rehabilitated low-income rental housing projects. The dollar amount of the LIHTC available for allocation by each state (the "credit ceiling") is limited by population. Each state is allocated credit based on $1.25 per resident. States may carry forward unused or returned credit derived from the credit ceiling for one year; if not used by then, credit goes into a national pool to be allocated to states as additional credit. State and local housing agencies allocate the state's credit ceiling among low-income housing buildings whose owners have applied for the credit. The LIHTC reduces income tax liability. It is taken annually for a term of ten years and is intended to yield a present value of either (1) 70 percent of the "qualified basis" for new construction or rehabilitation that are not federally subsidized (i.e., financed with tax-exempt bonds or below-market federal loans), or (2) 30 percent of the qualified basis for the cost of acquiring certain existing projects or projects that are federally subsidized. The actual credit rates are adjusted monthly for projects placed in service after 1987. The qualified basis represents the product of the "applicable fraction" of the building and the "eligible basis" of the building. The applicable fraction is based on the number of low income units in the building as a percentage of the total number of units, or based on the floor space of low income units as a percentage of the total floor space of residential units in the building. The eligible basis is the adjusted basis attributable to acquisition, rehabilitation, or new construction costs (depending on the type of LIHTC involved). In the case of buildings located in designated Qualified Census Tracts or designated Difficult Development Areas (DDA), eligible basis can be increased up to 130 percent of what it would otherwise be. This means that the available credit also can be increased by up to 30 percent. For example, if the 70 percent credit is available, it effectively could be increased up to 91 percent. There is a limit on the number of Qualified Census Tracts in any Metropolitan Statistical Area (MSA) or Primary Metropolitan Statistical Area (PMSA) that may be designated to receive an increase in eligible basis: all of the designated census tracts within a given MSA/PMSA may not together contain more than 20 percent of the total population of the MSA/PMSA. For purposes of HUD designations of Qualified Census Tracts, all non-metropolitan areas in a state are treated as if they constituted a single metropolitan area.To learn more, go to: http://www.huduser.org/portal/datasets/qct.html

This table contains results for all persons and for minor children in households with a relatively low income. The results are broken down into household characteristics such as gender and age of the main breadwinner, and the household composition and main source of income of the household. Two income limits are used for the classification by level of income: the low-income limit and the policy minimum. For these classifications, the number of persons is published, both in absolute terms and as a percentage of the total population. The table also contains data on the number of people in households that had to survive on an income below the used income threshold for a long period of time (4 years and longer). The results are used, among other things, in reports on poverty. The data refer to all persons in private households with an income as at 1 January of the year under review. Student households and households that only had an income for part of the year were not taken into account. Data available from: 2011. Status of the figures: The figures for the years 2011 - 2020 are final. The figures for 2021 are provisional. Changes as of March 10, 2023: For the periods 2011 to 2013, the figures for Duration of income position: 4 years or longer have been supplemented. Changes as of December 2, 2022: Update with final figures for 2020 and provisional figures for 2021. When will new figures be released? The new figures will be available in December 2023.

This table contains regional statistics on relatively low-income households. The data are broken down by household characteristics such as gender and age of the main breadwinner, and the household composition and main source of income of the household. Two income limits are used for the classification by level of income: the low-income limit and the policy minimum. For these classifications, the number of households is published, both in absolute terms and as a percentage of the total population per region. The table also contains data on the number of households that had to survive on an income below the used income threshold for a long period of time (4 years and more). The results are used, among other things, in reports on poverty. The data relate to all private households with income as at 1 January of the year under review. Student households and households that only had an income for part of the year were not taken into account. The reference date for the municipal division is January 1, 2020. Data available from 2011 to 2019. Status of the figures: The figures in this table for 2011 to 2018 are final. The figures for 2019 are provisional. Changes as of December 2, 2022: None, this table has been discontinued. When will new numbers come out? Not applicable anymore.

Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public Law 110-289) that allows 2007 and 2008 projects to increase over time. The MTSP income Limits are used to determine qualification levels as well as set maximum rental rates for projects funded with tax credits authorized under section 42 of the Internal Revenue Code (the Code) and projects financed with tax exempt housing bonds issued to provide qualified residential rental development under section 142 of the Code.Data for 2013.