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  • ISO 19139

Low-Income Housing Tax Credit Properties, 2025

  • Identification Information
  • Spatial Data Organization Information
  • Entity and Attribute Information
  • Distribution Information
  • Metadata Reference Information
Identification Information
Citation
Publication Date
20241112
Title
Low-Income Housing Tax Credit Properties, 2025
Geospatial Data Presentation Form
vector digital data
Collection Title
U.S. Department of Housing and Urban Development Maps and GIS Data
Publication Information
Publication Place
Publisher
United States. Department of Housing and Urban Development
Abstract
Created by the Tax Reform Act of 1986, the Low-Income Housing Tax Credit program (LIHTC) gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program.HUD has no administrative authority over the LIHTC program. IRS has authority at the federal level and it is structured so that the states truly administer the program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all addresses are able to be geocoded and mapped to 100% accuracy, we are continuously working to improve address data quality and enhance coverage. Please consider this issue when using any datasets provided by HUD. When using this data, take note of the field titled “LVL2KX” which indicates the overall accuracy of the geocoded address using the following return codes:‘R’ - Interpolated rooftop (high degree of accuracy, symbolized as green)‘4’ - ZIP+4 centroid (high degree of accuracy, symbolized as green)‘B’ - Block group centroid (medium degree of accuracy, symbolized as yellow)‘T’ - Census tract centroid (low degree of accuracy, symbolized as red)‘2’ - ZIP+2 centroid (low degree of accuracy, symbolized as red)‘Z’ - ZIP5 centroid (low degree of accuracy, symbolized as red)‘5’ - ZIP5 centroid (same as above, low degree of accuracy, symbolized as red)Null - Could not be geocoded (does not appear on the map)For the purposes of displaying the location of an address on a map only use addresses and their associated lat/long coordinates where the LVL2KX field is coded ‘R’ or ‘4’. These codes ensure that the address is displayed on the correct street segment and in the correct census block.The remaining LVL2KX codes provide a cascading indication of the most granular level geography for which an address can be confirmed. For example, if an address cannot be accurately interpolated to a rooftop (‘R’), or ZIP+4 centroid (‘4’), then the address will be mapped to the centroid of the next nearest confirmed geography: block group, tract, and so on. When performing any point-in polygon analysis it is important to note that points mapped to the centroids of larger geographies will be less likely to map accurately to the smaller geographies of the same area. For instance, a point coded as ‘5’ in the correct ZIP Code will be less likely to map to the correct block group or census tract for that address. To learn more about the Low-Income Housing Tax Credit Program visit: https://www.hud.gov/program_offices/public_indian_housing/programs/ph/Data Dictionary: DD_Low Income Tax Credit Program
Purpose
The Low-Income Housing Tax Credit (LIHTC) property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. The LIHTC database contains information on 40,502 projects and almost 2.6 million housing units placed in service since 1987.
Bounding Box
West
-166.780600
East
170.220000
North
64.851646
South
0.000000
Theme Keyword
Low-income housing
Affordable housing
Theme Keyword Thesaurus
lcsh
Theme Keyword
boundaries
economy
location
society
Theme Keyword Thesaurus
ISO 19115 Topic Categories
Place Keyword
United States
Place Keyword Thesaurus
geonames
Temporal Keyword
Access Restrictions
This work is in the Public Domain, meaning that it is not subject to copyright.
Use Restrictions
HUD and the dataset and metadata authors assume no responsibility for the use or misuse of the dataset. No warranty, expressed or implied is made with regard to the accuracy of the spatial accuracy, and no liability is assumed by the U.S. Government in general, the dataset creators or the U.S. Department of Housing and Urban Development specifically, as to the spatial or attribute accuracy of the data.
Status
Complete
Maintenance and Update Frequency
Annually
Point of Contact
Contact Organization
U.S. Department of Housing and Urban Development
Delivery Point
451 7th Street SW rm. 8126
City
Washington
State
D.C.
Postal Code
20410-0001
Country
US
Contact Telephone
202-708-1112
Contact Electronic Mail Address
GIShelpdesk@hud.gov
Credit
U.S. Department of Housing and Urban Development, U.S. Census Bureau
Native Data Set Environment
Esri ArcGIS 12.9.3.32739
Collection
Title
U.S. Department of Housing and Urban Development Maps and GIS Data
Spatial Data Organization Information
Direct Spatial Reference Method
Vector
Point and Vector Object Information
SDTS Terms Description
SDTS Point and Vector Object Type
Entity point
Point and Vector Object Count
50566
Entity and Attribute Information
Entity Type
Entity Type Label
Low-Income Housing Tax Credit Properties
Entity Type Definition
The Low-Income Housing Tax Credit (LIHTC) property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. The LIHTC database contains information on 40,502 projects and almost 2.6 million housing units placed in service since 1987.
Entity Type Definition Source
U.S. Department of Housing and Urban Development
Attributes
OBJECTID
In ArcGIS, a system-managed value that uniquely identifies a record or feature. (Sequential unique whole numbers that are automatically generated.)
Definition Source
HUD Authors
HUD_ID
Unique Project Identifier for the Database characters 1-3: Allocating agency code (see table below) digits 4-7: Year placed in service (0000 or 0001 if unknown or missing) digits 8-10: Record number within allocating agency and year placed in service
Definition Source
HUD Authors
PROJECT
Project name
Definition Source
HUD Authors
PROJ_ADD
Project street address
Definition Source
HUD Authors
PROJ_CTY
Project city
Definition Source
HUD Authors
PROJ_ST
Project state
Definition Source
HUD Authors
PROJ_ZIP
Project zip
Definition Source
HUD Authors
STATE_ID
State-defined Project ID
Definition Source
HUD Authors
COMPANY
Name of contact company
Definition Source
HUD Authors
CONTACT
CO_ADD
Contact's business address
Definition Source
HUD Authors
CO_CTY
Contact's city
Definition Source
HUD Authors
CO_ST
Contact's state
Definition Source
HUD Authors
CO_ZIP
Contact's zip
Definition Source
HUD Authors
CO_TEL
Contact's telephone
Definition Source
HUD Authors
ALLOCAMT
Annual dollar amount of tax credits allocated
Definition Source
HUD Authors
N_UNITS
Total number of units
Definition Source
HUD Authors
LI_UNITS
Total number of low income units
Definition Source
HUD Authors
N_0BR
Number of efficiencies
Definition Source
HUD Authors
N_1BR
Number of 1 bedroom units
Definition Source
HUD Authors
N_2BR
Number of 2 bedroom units
Definition Source
HUD Authors
N_3BR
Number of 3 bedroom units
Definition Source
HUD Authors
N_4BR
Number of 4 bedroom units
Definition Source
HUD Authors
INC_CEIL
Elected rent/income ceiling for low income units
Definition Source
HUD Authors
LOW_CEIL
Units set aside with rents lower than elected rent/income ceiling
Definition Source
HUD Authors
CEILUNIT
Number of units set aside with rents lower than elected rent/income ceiling
Definition Source
HUD Authors
YR_PIS
Year placed in service
Definition Source
HUD Authors
YR_ALLOC
Allocation year
Definition Source
HUD Authors
NON_PROF
Non-profit sponsor
Definition Source
HUD Authors
BASIS
Increase in eligible basis
Definition Source
HUD Authors
BOND
Tax-exempt bond received
Definition Source
HUD Authors
MFF_RA
HUD Multi-Family financing/rental assistance
Definition Source
HUD Authors
FMHA_514
FmHA (RHS) Section 514 loan
Definition Source
HUD Authors
FMHA_515
FmHA (RHS) Section 515 loan
Definition Source
HUD Authors
FMHA_538
FmHA (RHS) Section 538 loan
Definition Source
HUD Authors
HOME
HOME Investment Partnership Program funds
Definition Source
HUD Authors
HOME_AMT
HOME Investment Partnership Program funds
Definition Source
HUD Authors
TCAP
Tax Credit Assistance Program (TCAP) funds
Definition Source
HUD Authors
TCAP_AMT
TCAP Amount
Definition Source
HUD Authors
CDBG
Community Development Block Grant funds
Definition Source
HUD Authors
CDBG_AMT
Dollar amount of CDBG funds
Definition Source
HUD Authors
FHA
FHA-insured loan
Definition Source
HUD Authors
HOPEVI
Forms part of a HOPEVI development
Definition Source
HUD Authors
HPVI_AMT
Dollar amount of HOPEVI funds for development or building costs
Definition Source
HUD Authors
TCEP
TCEP Funds
Definition Source
HUD Authors
TCEP_AMT
TCEP Amount
Definition Source
HUD Authors
RENTASSIST
Federal or state project-based rental assistance contract
Definition Source
HUD Authors
TRGT_POP
Targets a specific population with specialized services or facilities
Definition Source
HUD Authors
TRGT_FAM
Targets a specific population – families
Definition Source
HUD Authors
TRGT_ELD
Targets a specific population – elderly
Definition Source
HUD Authors
TRGT_DIS
Targets a specific population – disabled
Definition Source
HUD Authors
TRGT_HML
Targets a specific population – homeless
Definition Source
HUD Authors
TRGT_OTHER
Targets a specific population – other
Definition Source
HUD Authors
TRGT_SPC
Targets a specific population – other as specified
Definition Source
HUD Authors
TYPE
Type of construction
Definition Source
HUD Authors
CREDIT
Type of credit percentage
Definition Source
HUD Authors
N_UNITSR
Total number of units or if total units missing or inconsistent, total low income units
Definition Source
HUD Authors
LI_UNITR
Total number of low income units or if total low income units missing, total units
Definition Source
HUD Authors
DDA
Is the census tract in a difficult development area?(DDA status is based on placed in service year.)
Definition Source
HUD Authors
QCT
Is the census tract a qualified census tract? (For projects placed in service prior to 2003, QCT is based on 1990 Census tract. For projects placed in service since 2003, QCT is based on 2000 Census tract.)
Definition Source
HUD Authors
NONPROG
No longer monitored for LIHTC program due to expired use or other reason (Status of no longer being monitored for the LIHTC Program is indicated for projects as specified by the allocating agency. This does not indicate whether or not a project remains affordable to low income populations.)
Definition Source
HUD Authors
DATANOTE
Notes about data record changes processed for database update.
Definition Source
HUD Authors
METRO_TRACT
Type of construction
Definition Source
HUD Authors
STATE2KX
Census 2010 FIPS State Code
Definition Source
HUD Authors
CNTY2KX
Census 2010 FIPS County Code
Definition Source
HUD Authors
CNTY_NM2KX
TRACT2KX
Census 2010 Tract
Definition Source
HUD Authors
BG2KX
Census 2010 Block Group
Definition Source
HUD Authors
BLOCK2KX
Census 2010 Block ID
Definition Source
HUD Authors
CURCNTY_NM
Current FIPS County Name
Definition Source
HUD Authors
CURCNTY
Current FIPS County Code
Definition Source
HUD Authors
CURCOSUB
Current County Subdivision Code (MCD/CC
Definition Source
HUD Authors
CURCOSUB_NM
Current County Subdivision Name (MCD/CC
Definition Source
HUD Authors
PLACE2KX
FIPS Place Code
Definition Source
HUD Authors
PLACE_NM2KX
FIPS Place name
Definition Source
HUD Authors
PLACE_CC2KX
FIPS Place Class Code
Definition Source
HUD Authors
PLACE_INC2KX
FIPS Place Incorporated Flag
Definition Source
HUD Authors
MSA
Metropolitan Statistical Area Code
Definition Source
HUD Authors
MSA_NM
MSA/PMSA Name
Definition Source
HUD Authors
CBSA
Core Based Statistical Area
Definition Source
HUD Authors
CBSA_NM
Core Based Statistical Area, Lowest Level N
Definition Source
HUD Authors
NECTA
New England City and Town Area, Lowest Le
Definition Source
HUD Authors
NECTA_NM
NECTA Lowest Level Name
Definition Source
HUD Authors
METRO
CBSA Metropolitan Area Indicator
Definition Source
HUD Authors
MICRO
CBSA Micropolitan Area Indicator
Definition Source
HUD Authors
FCD_FIPS91
Federal Congressional District (FIPS 9.1 std.)
Definition Source
HUD Authors
HLC
HUD Locality Code
Definition Source
HUD Authors
DPVRC
DPV Return Code
Definition Source
HUD Authors
DPV
Delivery Point Validation(DPV) Indicator
Definition Source
HUD Authors
STD_ADDR
USPS Standardized Address
Definition Source
HUD Authors
URB_OUT
Puerto Rico Urbanization Name
Definition Source
HUD Authors
STD_CITY
USPS Standardized City Name
Definition Source
HUD Authors
STD_ST
USPS Standardized State Abbreviation
Definition Source
HUD Authors
STD_ZIP5
USPS Standardized ZIP Code
Definition Source
HUD Authors
STD_ZIP9
USPS Standardized ZIP+4 Code
Definition Source
HUD Authors
ZIP_CLASS
Type of Zip Code
Definition Source
HUD Authors
ZCTA2KX
Census 2010 Zip Code Tabulation Area
Definition Source
HUD Authors
DPBC
Delivery Point Bar Code
Definition Source
HUD Authors
APT_NO
DPBC_CKSUM
Delivery Point Bar Code, Check Digit
Definition Source
HUD Authors
STD_ZIP11
Postnet Bar Code
Definition Source
HUD Authors
ADDR_TYPE
USPS Address Type "" - no match, "S" - House/Street match, "H" - Highrise, "P" - PO Box, "G" - General Delivery, "R" - Rural Route/Highway Contract
Definition Source
HUD Authors
APT_TYPE
Apartment Type; Contains the secondary address type abbreviation (Apt = Apartment, Ste = Suite, # = Apartment, RM = Room, FL = Floor, etc..)
Definition Source
HUD Authors
C1PGRC
General Return Code
Definition Source
HUD Authors
C1PPRB
Address Match Probability
Definition Source
HUD Authors
C1PDRC
Directional Return Code
Definition Source
HUD Authors
C1PSRC
Suffix Return Code
Definition Source
HUD Authors
C1PARC
Apartment Return Code
Definition Source
HUD Authors
C1PRC9
ZIP Return Code
Definition Source
HUD Authors
MSGUSPS
Postal Matcher Status Message
Definition Source
HUD Authors
LAT
Latitude (decimal)
Definition Source
HUD Authors
LON
Longitude (decimal)
Definition Source
HUD Authors
RC2KX
Census 2010 Geocoder General Return Code
Definition Source
HUD Authors
STM2KX
Census 2010 Geocoder Street Matcher Return Code
Definition Source
HUD Authors
LVL2KX
Census 2010 Geocoder Lat/Long Geocoding Return Code
Definition Source
HUD Authors
UR
Urban/Rural Indicator
Definition Source
HUD Authors
MSG2KX
Census 2010 Geocoder Lat/Long Level Status
Definition Source
HUD Authors
COUNTY_LEVEL
5 character combination of state and county FIPS codes
Definition Source
HUD Authors
PLACE_LEVEL
7 characters. For CDBG Entitlement Cities, this is the CDBG ID. For Urban Counties and State Nonentitlement Areas, is a concatenation of state and place FIPS codes
Definition Source
HUD Authors
TRACT_LEVEL
11 character combination of state, county, and Census Tract codes
Definition Source
HUD Authors
BLKGRP_LEVEL
12 character combination of State, county, tract, and block group
Definition Source
HUD Authors
SHAPE
The characteristic appearance or visible form of a geographic object as represented on a map (Coordinates defining the features.)
Definition Source
HUD Authors
Distribution Information
Distributor
Stanford Geospatial Center
Metadata Reference Information
Metadata Date
20241112
Metadata Contact
Contact Information
Contact Organization Primary
Contact Organization
Stanford Geospatial Center
Contact Address
Address
Mitchell Bldg. 2nd floor
Address
397 Panama Mall
City
Stanford
State or Province
California
Postal Code
94305
Country
US
Contact Voice Telephone
650-723-2746
Contact Electronic Mail Address
brannerlibrary@stanford.edu
Metadata Standard Name
FGDC Content Standard for Digital Geospatial Metadata
Metadata Standard Version
FGDC-STD-001-1998

Low-Income Housing Tax Credit Properties, 2025

  • Identification Information
  • Spatial Reference Information
  • Distribution Information
  • Content Information
  • Spatial Representation Information
  • Metadata Reference Information

Identification Information

Citation
Title
Low-Income Housing Tax Credit Properties, 2025
Publisher
United States. Department of Housing and Urban Development
Publication Date
2024-11-12
Identifier
https://purl.stanford.edu/ns540tj1280
Geospatial Data Presentation Form
mapDigital
Collection Title
U.S. Department of Housing and Urban Development Maps and GIS Data
Abstract
Created by the Tax Reform Act of 1986, the Low-Income Housing Tax Credit program (LIHTC) gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program.HUD has no administrative authority over the LIHTC program. IRS has authority at the federal level and it is structured so that the states truly administer the program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all addresses are able to be geocoded and mapped to 100% accuracy, we are continuously working to improve address data quality and enhance coverage. Please consider this issue when using any datasets provided by HUD. When using this data, take note of the field titled “LVL2KX” which indicates the overall accuracy of the geocoded address using the following return codes:‘R’ - Interpolated rooftop (high degree of accuracy, symbolized as green)‘4’ - ZIP+4 centroid (high degree of accuracy, symbolized as green)‘B’ - Block group centroid (medium degree of accuracy, symbolized as yellow)‘T’ - Census tract centroid (low degree of accuracy, symbolized as red)‘2’ - ZIP+2 centroid (low degree of accuracy, symbolized as red)‘Z’ - ZIP5 centroid (low degree of accuracy, symbolized as red)‘5’ - ZIP5 centroid (same as above, low degree of accuracy, symbolized as red)Null - Could not be geocoded (does not appear on the map)For the purposes of displaying the location of an address on a map only use addresses and their associated lat/long coordinates where the LVL2KX field is coded ‘R’ or ‘4’. These codes ensure that the address is displayed on the correct street segment and in the correct census block.The remaining LVL2KX codes provide a cascading indication of the most granular level geography for which an address can be confirmed. For example, if an address cannot be accurately interpolated to a rooftop (‘R’), or ZIP+4 centroid (‘4’), then the address will be mapped to the centroid of the next nearest confirmed geography: block group, tract, and so on. When performing any point-in polygon analysis it is important to note that points mapped to the centroids of larger geographies will be less likely to map accurately to the smaller geographies of the same area. For instance, a point coded as ‘5’ in the correct ZIP Code will be less likely to map to the correct block group or census tract for that address. To learn more about the Low-Income Housing Tax Credit Program visit: https://www.hud.gov/program_offices/public_indian_housing/programs/ph/Data Dictionary: DD_Low Income Tax Credit Program
Purpose
The Low-Income Housing Tax Credit (LIHTC) property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. The LIHTC database contains information on 40,502 projects and almost 2.6 million housing units placed in service since 1987.
Bounding Box
West
-166.7806
East
170.22
North
64.851646
South
0
Bounding Box
West
-166.7806
East
170.22
North
64.851646
South
0
ISO Topic Category
boundaries
economy
location
society
Place Keyword
United States
Place Keyword Thesaurus
geonames
Theme Keyword
Low-income housing
Affordable housing
Theme Keyword Thesaurus
lcsh
Resource Constraints
Use Limitation
HUD and the dataset and metadata authors assume no responsibility for the use or misuse of the dataset. No warranty, expressed or implied is made with regard to the accuracy of the spatial accuracy, and no liability is assumed by the U.S. Government in general, the dataset creators or the U.S. Department of Housing and Urban Development specifically, as to the spatial or attribute accuracy of the data.
Legal Constraints
Use Restrictions
otherRestrictions
Other Restrictions
This work is in the Public Domain, meaning that it is not subject to copyright.
Security Constraints
Status
completed
Maintenance and Update Frequency
annually
Collection
Collection Title
U.S. Department of Housing and Urban Development Maps and GIS Data
URL
https://purl.stanford.edu/ns540tj1280
Language
eng
Credit
U.S. Department of Housing and Urban Development, U.S. Census Bureau
Point of Contact
Contact
HUD eGIS Team
Delivery Point
451 7th Street SW rm. 8126
City
Washington
Administrative Area
D.C.
Postal Code
20410-0001
Country
US
Email
GIShelpdesk@hud.gov
Phone
202-708-1112

Spatial Reference Information

Reference System Identifier
Code
3857
Code Space
EPSG
Version
6.18.3(9.3.1.2)

Distribution Information

Format Name
Shapefile
Distributor
Stanford Geospatial Center
Online Access
Protocol
Name

Content Information

Feature Catalog Description
Compliance Code
false
Language
eng
Included With Dataset
true
Feature Catalog Citation
Title
Entity and Attribute Information
Feature Catalog Identifier
ee671bc3-6d6b-4379-9d5e-829706e46e3bUUID

Spatial Representation Information

Vector
Topology Level
geometryOnly
Vector Object Type
point
Vector Object Count
50566

Metadata Reference Information

Hierarchy Level
dataset
Metadata File Identifier
https://purl.stanford.edu/ns540tj1280
Parent Identifier
https://purl.stanford.edu/wc590wy7504.mods
Dataset URI
https://purl.stanford.edu/ns540tj1280
Metadata Date Stamp
2024-11-12
Metadata Standard Name
ISO 19139 Geographic Information - Metadata - Implementation Specification
Metadata Standard Version
2007
Character Set
utf8
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