Show Low, Arizona · Navajo County
Mountain Park Apartments
Mountain Park Apartments is a low-income housing tax credit (Section 42) property at 3060 E Show Low Lake Rd, Show Low, AZ 85901 with 72 income-restricted apartments out of 72, placed in service in 2004. In 2026 a household of four qualifies for a 60% unit here with income up to $45,780, and a 60% two-bedroom can charge at most $1,030 a month in gross rent.
HUD lists it as "MOUNTAIN PARK APTS".
Equal housing opportunity. Fair Housing Act protections apply, and tax credit properties can't turn down a Housing Choice voucher. Report discrimination to HUD at 1‑800‑669‑9777. LIHTC Atlas doesn't own, manage or rent these apartments.
Full fair housing notice
Tax credit properties must follow the Fair Housing Act, which bars discrimination because of race, color, religion, sex, disability, familial status or national origin, and they may not refuse an applicant because the applicant holds a Housing Choice (Section 8) voucher (IRC 42(h)(6)(B)(iv)). Properties HUD lists as senior housing may limit who lives there by age only as the Fair Housing Act's housing-for-older-persons exemption allows. To report housing discrimination, call HUD at 1‑800‑669‑9777.
LIHTC Atlas does not own, manage or rent these apartments and does not take applications. Contact each property's management for availability, rents and income rules. Listings come from HUD's database and may be out of date.
Property facts
- Address
- 3060 E Show Low Lake Rd, Show Low, AZ 85901 (map)
- County
- Navajo County
- Apartments
- 72
- Income-restricted apartments
- 72
- Bedrooms
- 32 two-bedrooms, 40 three-bedrooms
- Placed in service
- 2004
- Credits allocated
- 2002
- Construction
- New construction
- Credit type
- 9% (70% present value credit)
- Tax-exempt bond financing
- No
- Nonprofit sponsor
- No
- Rental assistance
- None reported
- Census tract (2020)
- 04017961701
- HUD project ID
- AZA20040040
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), as the state allocating agency reported it. HUD lists the property as still monitored for compliance. Contact the property's management for current rents, availability and income rules.
2026 income limits and rents in Navajo County
To rent an income-restricted apartment here in 2026, a household's income has to be at or under the unit's limit: $32,100 for one person or $45,780 for four at 60% of area median, $26,750 or $38,150 at 50%. HUD's FY2026 median family income for the area (Navajo County, AZ) is $63,000.
Income limits by household size, 2026
| Level | 1 person | 2 people | 3 people | 4 people |
|---|---|---|---|---|
| 50% AMI | $26,750 | $30,550 | $34,350 | $38,150 |
| 60% AMI | $32,100 | $36,660 | $41,220 | $45,780 |
Maximum gross monthly rent by unit size, 2026
| Level | Studio | 1 BR | 2 BR | 3 BR | 4 BR |
|---|---|---|---|---|---|
| 50% AMI | $668 | $716 | $858 | $992 | $1,107 |
| 60% AMI | $802 | $859 | $1,030 | $1,191 | $1,329 |
Source: HUD FY2026 MTSP income limits (files dated March 27, 2026). Rents are ceilings, gross of the utility allowance for tenant-paid utilities, computed by the IRS Publication 5913 method (30% of the limit for 1 person in a studio or 1.5 people per bedroom, over 12, rounded down); the rent the property charges can be lower. A project's limits can't fall below those of earlier years (IRC 142(d)(2)(E)), so a property already in service may use higher figures. All 2026 limits for Navajo County, every level from 20% to 80%.
How long the units stay affordable
15-year compliance period: 2004 to about 2018. It starts with the first year of the credit period, which is the year the building was placed in service or, if the owner elects, the next year, so it can run a year later, through 2019 (IRC 42(f)(1), 42(i)(1)). It has ended.
Extended use: 2033 at the earliest. The extended use agreement keeps the units income-restricted for at least 15 years after the compliance period, 30 years in all; that is the federal minimum, and many state agencies require longer (IRC 42(h)(6)(D)).
After year 14 an owner can ask the state agency to find a buyer at the "qualified contract" price; if none is found, the extended use period can end early, with three more years of protection for existing tenants, unless the agreement waives that right, as many states require (IRC 42(h)(6)(E)-(F)). The recorded agreement governs; ask the state agency for this property's terms.
QCT and DDA status
Its 2020 census tract, 04017961701, is not a Qualified Census Tract on HUD's 2027 list. Navajo County is a 2027 nonmetropolitan Difficult Development Area.
For the year it was placed in service, HUD's record puts the property not in a Qualified Census Tract, on that year's tract boundaries.
The 2027 lists (HUD, Federal Register Doc. 2026-20390) govern allocations made after 2026, such as a resyndication; the property's original basis boost depended on the lists in force when it received credits. A ZIP code and its ZCTA usually match but not always. Check an exact address with the QCT and DDA lookup.
Other tax credit properties in Show Low
- White Mountain Villas307 E Mcneil · 32 restricted units
- Mountain Oaks Apartments150 N Fifth St · 20 restricted units
- Timberstone Apartments I160 W Cooley St · 80 restricted units
- Timberstone Apartments II200 W Cooley St · 56 restricted units
- Grantree Apartments90 W Old Linden Rd · 24 restricted units
All 6 properties in Show Low. Nearby cities: Safford (5), Camp Verde (6), Flagstaff (15), Mesa (24), Tempe (7), Phoenix (124).
How tax credit apartments work
Rent in an income-restricted unit is capped by the unit's size, not set by your income, and you qualify if your household earns at or under the unit's limit, usually 50% or 60% of the area median. You can apply with a Housing Choice voucher. How to qualify, step by step.