New York, New York · New York County
Round I (New Frontiers I)
Round I (New Frontiers I) is a low-income housing tax credit (Section 42) property at 10 E 110th St, New York, NY 10029 with 90 income-restricted apartments out of 92, placed in service in 1990. In 2026 a household of four qualifies for a 60% unit here with income up to $101,760, and a 60% two-bedroom can charge at most $2,290 a month in gross rent.
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 Listings come from HUD's database and may be out of date.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
- 10 E 110th St, New York, NY 10029 (map)
- County
- New York County
- Apartments
- 92
- Income-restricted apartments
- 90
- Placed in service
- 1990
- Credits allocated
- 1989
- Construction
- Acquisition and rehab
- Nonprofit sponsor
- Yes
- Census tract (2020)
- 36061017401
- HUD project ID
- NYC19900017
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 New York County
To rent an income-restricted apartment here in 2026, a household's income has to be at or under the unit's limit: $71,280 for one person or $101,760 for four at 60% of area median, $59,400 or $84,800 at 50%. HUD's FY2026 median family income for the area (New York, NY HUD Metro FMR Area) is $104,300.
Income limits by household size, 2026
| Level | 1 person | 2 people | 3 people | 4 people |
|---|---|---|---|---|
| 50% AMI | $59,400 | $67,850 | $76,350 | $84,800 |
| 60% AMI | $71,280 | $81,420 | $91,620 | $101,760 |
Maximum gross monthly rent by unit size, 2026
| Level | Studio | 1 BR | 2 BR | 3 BR | 4 BR |
|---|---|---|---|---|---|
| 50% AMI | $1,485 | $1,590 | $1,908 | $2,205 | $2,460 |
| 60% AMI | $1,782 | $1,908 | $2,290 | $2,646 | $2,952 |
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 New York County, every level from 20% to 80%.
How long the units stay affordable
15-year compliance period: 1990 to about 2004. 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 2005 (IRC 42(f)(1), 42(i)(1)). It has ended.
Extended use: HUD dates this property's allocation to 1989. Credits allocated before 1990 came without the federal extended use requirement, which began with allocations after 1989; any longer restriction would come from the state agency or other financing.
QCT and DDA status
Its 2020 census tract, 36061017401, is a Qualified Census Tract on HUD's 2027 list. ZIP code 10029 matches a ZIP code area (ZCTA) HUD lists as a 2027 Small Difficult Development Area (New York, NY HUD Metro FMR 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 New York
- Hope East of Fifth8-18 E. 110th Street · 427 restricted units
- Harlem Meer11 E 109th St · 57 restricted units
- Edwin Gould Academy55 E 110th St · 52 restricted units
- Tahl Propp Affordable Preservation LLC8 West 111th Street · 492 restricted units
- Sendero Verde B60 East 112th Street · 288 restricted units
- Sv-B Owner LLC60 E 112th St · 288 restricted units
All 770 properties in New York · ZIP code 10029. Nearby cities: Manhattan (16), Astoria (8), Bronx (705), Long Island City (12), Flushing (6), Brooklyn (746).
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.