Low-Income Housing Tax Credit (LIHTC): Tenant Level Data

The state housing finance agencies (HFAs) that administer the LIHTC program are required by the Housing and Economic Recovery Act of 2008 to submit to HUD information concerning race, ethnicity, family composition, age, income, use of rental assistance, disability status, and monthly rental payments of households residing in LIHTC properties. HUD has released this data in the form of reports. Starting in 2021, HUD is releasing the data in the form of a document with background on the data and a brief explanation of the tables and Excel files with the summary tables.

Most of the information presented here was collected by HFAs as part of program compliance enforcement. Although tenant income and rent information are collected in accordance with specific program rules, some HFAs have not fully adopted HUD’s standards for collecting demographic information. Thus, although income and rent information were collected across HFAs using fairly uniform standards and definitions, the demographic information was not standardized and, for some HFAs, not collected at all.