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Updates to the Low-Income Housing Tax Credit Database Now Available

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Updates to the Low-Income Housing Tax Credit (LIHTC)
database are now available in a new HUD report
entitled "Updating the Low-Income Housing Tax Credit
(LIHTC) Database: Projects Placed in Service Through
1999." The report includes information on projects
initiated in 1999 and complete coverage of properties
placed in service in 1998. It also provides a
longitudinal and cross-sectional analysis of LIHTC
project characteristics.

The report shows that the number of projects placed in
service remained constant over the study period.
However, the number of units increased, indicating a
larger average project size. "Updates" also presents
an analysis of regional development patterns using
geo-coded LIHTC data. One such analysis showed the
variations in construction types across the country
between 1995 and 1999. More than two-thirds of LIHTC
projects in the South and West consisted of new
construction, compared to approximately one-third in
the Northeast. These differences reflect the
significant population growth evinced during this
period in the South and West, in contrast to slow
population growth and a lack of undeveloped land in
the Northeast.

The Low-Income Housing Tax Credit (LIHTC) program
enables states to issue federal tax credits for the
acquisition, rehabilitation, or new construction of
affordable rental housing. HUD created the LIHTC
database to facilitate the analysis of LIHTC program
data; the program is administered by 58 independent
agencies. The creation and maintenance of the LIHTC
database is part of a larger effort by HUD to enable
the entire research and policy community to parti-
cipate in the analysis of federal programs by making
data more readily available. A complete copy of
"Updating the Low-Income Housing Tax Credit (LIHTC)
Database: Projects Placed in Service Through 1999"
is available from:
https://www.huduser.gov/datasets/lihtc/report9599.pdf.

To access the LITHC database, visit:
http://lihtc.huduser.gov.


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