San Diego, California · San Diego County

Mountain View Estates

Mountain View Estates is a low-income housing tax credit (Section 42) property at 4066 Messina Dr, San Diego, CA 92113 with 97 income-restricted apartments out of 145, placed in service in 1999. In 2026 a household of four qualifies for a 60% unit here with income up to $104,940, and a 60% two-bedroom can charge at most $2,362 a month in gross rent.

Check whether your household income qualifies

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 Listings come from HUD's database and may be out of date.

145Apartments
97Income-restricted
1999Placed in service
about 2013Compliance period ends

Property facts

Address
4066 Messina Dr, San Diego, CA 92113 (map)
County
San Diego County
Apartments
145
Income-restricted apartments
97
Bedrooms
63 two-bedrooms, 37 three-bedrooms
Who it serves (HUD)
Families
Placed in service
1999
Credits allocated
1998
Construction
Acquisition and rehab
Credit type
4% (30% present value credit)
Tax-exempt bond financing
Yes
Nonprofit sponsor
Yes
Census tract (2020)
06073003301
HUD project ID
CAA19990375

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 San Diego County

To rent an income-restricted apartment here in 2026, a household's income has to be at or under the unit's limit: $73,500 for one person or $104,940 for four at 60% of area median, $61,250 or $87,450 at 50%. HUD's FY2026 median family income for the area (San Diego-Chula Vista-Carlsbad, CA MSA) is $130,900.

HUD's record lists the property's elected income test as 60% of area median (the 40/60 test).

Income limits by household size, 2026

Level1 person2 people3 people4 people
50% AMI$61,250$70,000$78,750$87,450
60% AMI$73,500$84,000$94,500$104,940

Maximum gross monthly rent by unit size, 2026

LevelStudio1 BR2 BR3 BR4 BR
50% AMI$1,531$1,640$1,968$2,273$2,536
60% AMI$1,837$1,968$2,362$2,728$3,043

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 San Diego County, every level from 20% to 80%.

How long the units stay affordable

15-year compliance period: 1999 to about 2013. 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 2014 (IRC 42(f)(1), 42(i)(1)). It has ended.

Extended use: 2028 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, 06073003301, is a Qualified Census Tract on HUD's 2027 list. ZIP code 92113 doesn't match a 2027 Small Difficult Development Area ZCTA.

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 San Diego

All 180 properties in San Diego. Nearby cities: National City (9), Spring Valley (5), Chula Vista (22), El Cajon (13), San Ysidro (6), Santee (6).

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.