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Low Income Housing Tax Credit Program

Dataset logo
Dataset logo

Low Income Housing Tax Credit Program

By HUD

Data on low-income housing development across the US

Type

Dataset

Update frequency

Annually

Updated

Dec 10, 2020

Delivery method

Download

The Low-Income Housing Tax Credit (LIHTC) an important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD contains information on 48,672 projects and 3.23 million housing units placed in service between 1987 and 2018.

The LIHTC program gives State and local LIHTC-allocating agencies the equivalent of approximately $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.

An average of almost 1,400 projects and 106,400 units were placed in service annually between 1995 to 2018.

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.

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