Financing and lending

Low-Income Housing Tax Credit (LIHTC)

The Low-Income Housing Tax Credit is a federal program that gives state and local agencies tax credits to issue for the acquisition, rehabilitation or new construction of rental housing for lower-income households.

Why it matters

LIHTC properties have long compliance periods, and many reach recapitalization points. A capital needs assessment helps owners and investors plan rehabilitation. Physical condition also affects resyndication and sale value.

Source: huduser.gov

Related Calibre serviceCapital Needs Assessments

Where we discuss it

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