LIHTC Data on HUD User

September 23, 2021  

Factsheet on Characteristics of LIHTC Properties

HUD's Office of Policy Development and Research (PD&R) offers a wealth of data on the HUD User website. This factsheet summarizes and highlights the latest statistics from the Low-Income Housing Tax Credit (LIHTC) dataset.

For more information, visit the Low-Income Housing Tax Credit (LIHTC) page. For information on other PD&R datasets, visit the HUD User Datasets page and view the Guide to HUD User Datasets.

The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains data on 49,449 projects and 3.24 million housing units placed in service between 1987 and 2019. The report, HUD's National Low-Income Housing Tax Credit Database: Projects Placed in Service Through 2019, also provides information on properties placed in service between 1987 and 2019.

The average project size has increased from 34.0 units between 1987 and 1994 to 80.3 units between 2000 and 2019.

HUD User offers information on the number of LIHTC properties and units by year, as well as by average project size, bedroom distribution, type of construction, and more.

Since the year 2000, the 5 years in which the most new LIHTC properties were put in place were:

Of the 613 LIHTC projects placed into service in 2019, 61% were developed as new construction, 32.8% were developed through acquisition and rehabilitation, and 6.2% were a mixture of both.

Percent of units placed in service in 2019 based on credit type

The average number of units per property placed in service between 2000 and 2019 versus the first seven years of the program:

The LIHTC database can be accessed here: https://lihtc.huduser.gov/, and the report on projects placed in service through 2019 can be accessed here: https://www.huduser.gov/portal/Datasets/lihtc/LIHTC-2019-Tables.pdf