The Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today.

Many types of rental properties are LIHTC eligible, including large apartment buildings, single-family homes, or two- to four-unit buildings. Owners or developers of projects receiving LIHTCs agree to …

HOME requirements apply only to the HOME-assisted units as defined in the HOME Regulatory Agreement; LIHTC requirements apply only to affordable units defined in the LIHTC Extended Use …

This chapter covers topics such as: an overview of the basic HOME and LIHTC program rules and roles, coordination with the state tax credit allocating agency, eligible target population, and eligible …

Most LIHTC properties have a list of rules tenants need to follow, like observing quiet hours, where and when to take your trash and keeping the inside of your home clean.

The low-income housing tax credit (LIHTC) program is the federal government's primary policy tool for encouraging the development and rehabilitation of affordable rental housing.

Aug 31, 2025 · Most kinds of properties (single-family, multifamily, apartment complexes, and townhouses) can qualify for the LIHTC credit. An LIHTC housing project must rent to tenants whose …

Mar 5, 2025 · The Low-Income Housing Tax Credit (LIHTC) is a federal program established in 1986 to encourage private investment in affordable housing. By providing tax credits to developers, the …

What Is LIHTC? LIHTC stands for Low-Income Housing Tax Credit, and it is an initiative created by the federal government to incentivize private investors to develop and preserve affordable rental housing …

Aug 14, 2024 · The Low-Income Housing Tax Credit (LIHTC) program plays a crucial role in addressing the nation’s affordable housing needs. Created in 1986 as a part of the Tax Reform Act, LIHTC …