---
title: "What Is LIHTC (Low-Income Housing Tax Credit)? | Calibre Glossary"
description: "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."
url: https://calibre.multisites.ai/glossary/low-income-housing-tax-credit
publisher: Calibre Commercial Inspections
phone: "+1-208-305-6245"
email: Schedule@CalibreCBI.com
---

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](https://www.huduser.gov/portal/datasets/lihtc.html)

[Related Calibre serviceCapital Needs Assessments](https://calibre.multisites.ai/cre-services/capital-needs-assessment)

## Where we discuss it

-   [Multifamily Property Inspections: A Field Guide for Owners, Buyers, and Lenders](https://calibre.multisites.ai/cre-inspector-insights/multifamily-property-inspections-guide)

## Ready for your next inspection?

Tell us about the property and your timeline. We will scope the right report and send a proposal.

[Request a proposal](https://calibre.multisites.ai/request-proposal) [(208) 305-6245](tel:+12083056245)