New York

Tax credit apartments in Manhattan, NY

HUD's database lists 16 properties in Manhattan built or rehabbed with low-income housing tax credits: 859 apartments, 771 of them income-restricted. Rents in those units are capped while each property's affordability agreement runs, and you qualify by income; many properties still keep waiting lists.

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 Listings come from HUD's database and may be out of date.

261 Hudson

261 Hudson, Manhattan, NY 10013

16 studio, 16 1BR, 9 2BR

Apartments
41
Income-restricted
41
Placed in service
2017

East Harlem South Cluster

315 E 111th St, Manhattan, NY 10029

45 1BR, 8 2BR

Apartments
54
Income-restricted
53
Placed in service
2012

Hcci Portfolio (7Th Avenue)

2538 Seventh Ave, Manhattan, NY 10039

6 studio, 1 1BR, 6 2BR, 3 3BR

Apartments
19
Income-restricted
16
Placed in service
2012

Hcci Portfolio (8Th Avenue)

2730 Eighth Ave, Manhattan, NY 10039

9 1BR, 36 2BR, 13 3BR

Apartments
69
Income-restricted
58
Placed in service
2012

Hcci Portfolio (8Th Avenue)

2756 Eighth Ave, Manhattan, NY 10039

5 1BR, 4 2BR, 3 3BR

Apartments
15
Income-restricted
12
Placed in service
2012

Hcci Portfolio (West 145th Street)

231 W 145th St, Manhattan, NY 10039

30 1BR, 40 2BR

Apartments
76
Income-restricted
70
Placed in service
2012

Hcci Portfolio (West 146th Street)

202 W 146th St, Manhattan, NY 10039

2 1BR, 46 2BR, 16 3BR

Apartments
69
Income-restricted
65
Placed in service
2012

Hcci Portfolio (West 147th Street)

298 W 147th St, Manhattan, NY 10039

1 studio, 6 1BR, 11 2BR

Apartments
24
Income-restricted
18
Placed in service
2012

Hcci Portfolio (West 147th Street)

286 W 147th St, Manhattan, NY 10039

1 studio, 9 1BR, 9 2BR

Apartments
24
Income-restricted
19
Placed in service
2012

Hcci Portfolio (West 147th Street)

300 W 147th St, Manhattan, NY 10039

2 1BR, 3 2BR

Apartments
15
Income-restricted
5
Placed in service
2012

Hcci Portfolio (West 152nd Street)

263 W 152nd St, Manhattan, NY 10039

4 1BR, 16 2BR

Apartments
29
Income-restricted
20
Placed in service
2012

Hcci Portfolio (West 153rd Street)

267 W 153rd St, Manhattan, NY 10039

2 1BR, 3 2BR

Apartments
15
Income-restricted
5
Placed in service
2012

Mlg 904 Development LLC

111 West 131st Street, Manhattan, NY 10027

10 studio, 74 1BR, 22 2BR, 15 3BR, 2 4BR

Apartments
126
Income-restricted
123
Placed in service
2019

Riverwalk 8

460 Main Street, Manhattan, NY 10044

18 studio, 31 1BR, 10 2BR, 10 3BR

Apartments
69
Income-restricted
69
Placed in service
2020

Victory Plaza Owner LLC

11 W 118th Street, Manhattan, NY 10026

134 studio, 2 1BR

Apartments
136
Income-restricted
135
Placed in service
2021

West 149th Street Nrp

252 W 149th St, Manhattan, NY 10039

3 studio, 24 1BR, 33 2BR, 2 3BR

Apartments
78
Income-restricted
62
Placed in service
2012

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). Properties a state agency has flagged as no longer monitored are left out; properties placed in service after 2024 are not in HUD's database yet.

How tax credit apartments work

Each income-restricted unit has a maximum rent set from the area's income limits: gross rent, including a utility allowance for tenant-paid utilities, can't go above 30% of the income limit for the unit's size. The rent doesn't change with your own income, so a household near the bottom of the range pays the same rent as one near the top. That's different from public housing or a voucher, where you pay a share of what you earn.

To qualify, your household's income has to be at or under the limit the unit is set at, usually 50% or 60% of the area median, and up to 80% in some buildings. Management checks income, and assets, when you apply. A household made up entirely of full-time students generally can't qualify, with exceptions in IRC 42(i)(3)(D) such as single parents and married students filing jointly. More on qualifying.

You can apply with a Housing Choice voucher, and the property can't turn you down because you have one.