The Low-Income Housing Tax Credit Program

Research Report

The Low-Income Housing Tax Credit Program

A National Survey of Property Owners

Abstract

The Low-Income Housing Tax Credit (LIHTC) program is today the federal government's primary tool for producing rental housing intended to be affordable by low- and moderate-income households. It relies on incentives built into the tax system, is administered primarily by state agencies, and is implemented by thousands of private businesses and non-profit organizations that develop and own the housing. Based on the first national (telephone) survey to be conducted of the owners of LIHTC properties, this report covers a range of issues including owners' development objectives, the performance of their properties, and what they intend to do with their properties when they come to the end of their compulsory compliance period.

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