HUD Low-Income Housing Tax Credit (LIHTC) Database
| Details | Locations of LIHTC funded projects nationwide. Project details including address, number of units and low income units, year the credit was allocated and the project placed in service, type of credit, type of construction, and other sources of financing used |
|---|---|
| Topics | Affordable housing, property acquisition, rehabilitation and construction |
| Source | US Department of Housing and Urban Development Low-Income Housing Tax Credit (LIHTC) Database |
| Years Available | 1987-2023 |
| Geographies | points |
| Public Edition or Subscriber-only | Public Edition |
| Download Available | yes |
| For more information | http://lihtc.huduser.org/ |
| Last updated on PolicyMap | June 2025 |
Description:
PolicyMap downloaded the properties listed in HUD’s LIHTC Database in June 2025. HUD provided valid geocoding for 96% of projects. The LIHTC program was created by the Tax Reform Act of 1986, and gives state and local LIHTC allocating agencies authority to issue tax credits for acquisition, rehabilitation or new construction of low income rental housing.