The Low Income Housing Tax Credit Program

Danter and Associates has prepared this special resource collection for those interested in the Low Income Housing Tax Credit (LIHTC) program. The LIHTC program has been one of the most important programs providing affordable housing in the United States since its inception.  Danter and Associates has been conducting market feasibility studies for LIHTC projects since 1987. 

Basic Information:

• About the Low Income Housing Tax Credit  program
• Follow the Money: Chart Illustrating the Low Income Housing Tax Credit Program in Action
• How are Low Income Housing Tax Credit rents determined?
• Who can live in a Low Income Housing Tax Credit unit?
• State housing finance agency contact information

Information Resources

All data have been updated for 2017

Low Income Housing Tax Credit Maximum Income and Rent Database

Input the state and county and find out the area median rent, maximum incomes by household size, and maximum rents by unit size.

• New England - CT, MA, ME, NH, RI, VT (find by town/city/plantation/unorganized territory) 
• All Other US and territories

Fair Market Rent Database

Qualified Census Tracts

• How are QCTs determined?
• Qualified Census Tract Database:  We put the Qualified Census Tract database online.  Enter the year, county and the state and find out which tracts qualify.  

Difficult Development Areas 

• What they are
• List of qualifying areas by state (metropolitan) through 2015 only. As of 2016, rather than a whole metropolitan area being eligible as a DDA, certain ZCTAs (ZIP Code Tabulation Areas) are selected. ZCTAs are the Census Bureau's approximation of USPS ZIP Codes. These areas are now called Small Area Difficult Development Areas (SADDAs).  A list of SADDAs by metro area can be found at HUDUser.
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
• List of qualifying areas by state (nonmetropolitan areas)
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008

Special Report: "The Impact of LIHTC Development on Local Schools."   We examined the number of children per household at LIHTC projects and compared these data with national household trends.  Available in HTML or Acrobat formats.

Danter and Associates LIHTC Services

For more information, please call Terry Hall at (614) 221-9096 during business hours (8 am to 5 pm) Eastern US time, or e-mail us at thall@danter.com.