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Low-Income Housing Tax Credit Properties
(from Open Data - Rental Assistance Programs)
on June 6, 2017.
updated about 1 month ago.
<p>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.<br /><br /> 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. Data included are for projects and housing units placed in service through 2013. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all records are able to be geocoded and mapped, HUD is continuously working to improve the address data quality and enhance coverage. Note that this file only includes x, y coordinates and associated attributes for those addresses that can be geocoded to an interpolated point along a street segment, or to the centroid of the nearest U.S. Census block. Please consider this issue when using any datasets provided by HUD. </p> <p><br />To learn more about the Low-Income Housing Tax Credit Program visit: <a href="https://www.huduser.gov/portal/datasets/lihtc.html/" target="_blank"><b>https://www.hud.gov/program_offices/public_indian_housing/programs/ph/</b></a> <br /> Data Dictionary: <a href="https://hud.maps.arcgis.com/sharing/rest/content/items/180987d96bf845ecb34b13327a58f2f1/data" target="_blank"><b>DD_Low Income Tax Credit Program</b></a> <br /> Date of Coverage: <b>2014</b> <br /> Data Updated: <b>Annually</b></p>