LIHTC Atlas
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Low-income housing tax credit data, tools and financing

Every LIHTC number that decides a deal, in one place

2026 income and rent limits for every county, QCT and DDA status for any address, calculators for credits, bonds and the capital stack, and HUD's national database of tax credit apartments. Every figure names its source and date.

Try Los Angeles County, Chicago, or a full street address for its QCT and DDA status.

LIHTC Atlas is an independent site run by Janover Capital LLC. Not affiliated with HUD, the IRS, any state housing finance agency or any government agency.

Developers and sponsors Size the deal Basis, credits, equity, bonds and the gap, with this year's limits for your county. Lenders, investors, owners Finance it Construction, tax-exempt bond, bridge-to-equity, permanent and Year 15 debt. Get a financing quote. Looking for an apartment Find a tax credit home 32,252 properties in 1,920 cities, and what you can earn to qualify.
4,764counties and towns with 2026 income and rent limits
14,539Qualified Census Tracts on HUD's 2027 list
32,252LIHTC properties from HUD's national database
1,920cities with tax credit apartment pages
Lookup QCT and DDA check Any address against HUD's 2027 lists: 14,539 Qualified Census Tracts plus metro and nonmetro DDAs. Estimator 4% and 9% credits and equity Annual and ten-year credits from eligible basis, the 130% boost and your credit price. Calculators Capital stack, bond test, averaging Sources and uses with the gap, the 25% bond test, income averaging, rents and supportable debt. Data Downloads and API Every limit, designation and property as CSV or JSON, plus an address-check API.

By state

Where the tax credit properties are

Each square is a state, shaded by the number of LIHTC properties from HUD's database listed on this site. Pick one for its 2026 credit ceiling and bond cap, housing finance agency and allocation plan, QCTs and tax credit apartments.

AK 134 ME 186 WI 529 VT 191 NH 130 WA 1,060 ID 160 MT 194 ND 186 MN 684 IL 705 MI 767 NY 3,138 MA 777 OR 500 NV 257 WY 90 SD 156 IA 356 IN 574 OH 1,329 PA 708 NJ 560 CT 348 RI 139 CA 4,403 UT 345 CO 644 NE 272 MO 1,358 KY 487 WV 150 VA 912 MD 512 DE 135 AZ 338 NM 246 KS 244 AR 270 TN 547 NC 1,174 SC 450 DC 257 OK 285 LA 625 MS 427 AL 317 GA 1,010 HI 76 TX 1,690 FL 998 PR 125

What sets the rents: the income averaging ladder

Every LIHTC income level is a fixed multiple of HUD’s very low-income limit, the 50% figure. Rev. Rul. 2020-4 ties every level to the 50% limit. The average income test itself counts designation points: units can be designated from 20% to 80% of area median as long as the designations average 60% or less.

The ladder below shows each level as a share of the 50% limit. Rents follow the same ladder, because a unit’s maximum gross rent is 30% of its income limit. Every county’s income limit page draws the same ladder in dollars.

  1. 20% 40% of VLIL
  2. 30% 60% of VLIL
  3. 40% 80% of VLIL
  4. 50% 100% of VLIL
  5. 60% 120% of VLIL
  6. 70% 140% of VLIL
  7. 80% 160% of VLIL

Source: Rev. Rul. 2020-4 (IRS), average income test under IRC 42(g)(1)(C). VLIL is HUD's very low-income (50%) limit for the same household size. 60% is the most common LIHTC level and the averaging cap.

Guides

All guides
The LIHTC 10% carryover test and placed-in-service deadline How a 9% carryover allocation works: the 10% basis test one year after allocation, the placed-in-service deadline, and what counts toward basis. LIHTC eligible basis and the 130% basis boost, line by line What goes into LIHTC eligible basis, what stays out, how qualified basis and the applicable fraction work, and when the 130% QCT, DDA or state boost applies. Historic tax credits with LIHTC: twinning, basis and the math How the 20% federal historic credit twins with LIHTC on one building, the section 50(c) basis cut, five-year ratable credits, and a worked deal. How LIHTC financing works: the capital stack, with a worked deal How a LIHTC deal is paid for, from credits to equity, debt, soft money and deferred fee, traced through a 120-unit 4% bond deal line by line. How LIHTC rents are set, and what you'd actually pay How tax credit rents are calculated from HUD income limits, the 1.5-person-per-bedroom rule, utility allowances, and what a renter really pays. LIHTC and Opportunity Zones after the 2025 law: how pairing works Opportunity Zones are permanent under Pub. L. 119-21 sec. 70421. New zone timing, the 2027 rule changes, and how a QOF investment fits inside a LIHTC deal.

Questions people ask

What is a LIHTC property?

An apartment property built or rehabbed with low-income housing tax credits under IRC section 42. In exchange for the credits, the owner rents some or all units to households under an income limit, usually 50% or 60% of area median income, at capped rents, generally for at least 30 years.

How are LIHTC rents set?

Gross rent for a restricted unit, including a utility allowance, can't exceed 30% of the income limit for the unit's imputed household size, which is one person for a studio and 1.5 people per bedroom (IRC 42(g)(2)). The rent is the same for every household in that unit type, whatever its exact income.

Who runs LIHTC Atlas?

Janover Capital LLC, a commercial mortgage advisor in Boca Raton, Florida. It's a private company, not affiliated with HUD, the IRS, any state housing finance agency or any government agency.

Financing a tax credit deal?

Construction, tax-exempt bond, bridge-to-equity and permanent loans for 4% and 9% deals. A senior advisor replies within one business day.

Get a financing quote