New York

Tax credit apartments in Niagara Falls, NY

HUD's database lists 17 properties in Niagara Falls built or rehabbed with low-income housing tax credits: 1,188 apartments, 1,062 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 Listings come from HUD's database and may be out of date.

1034 Michigan Avenue

1034 Michigan Ave, Niagara Falls, NY 14305

6 3BR

Apartments
6
Income-restricted
6
Placed in service
1998

1035 South Avenue Project

1035 S Ave, Niagara Falls, NY 14305

HUD lists it as senior housing · 4 2BR

Apartments
4
Income-restricted
4
Placed in service
1995

1150 Ontario Ave Project

1150 Ontario Ave, Niagara Falls, NY 14305

4 2BR

Apartments
4
Income-restricted
4
Placed in service
1994

Carolyn's House

542 Sixth St, Niagara Falls, NY 14301

6 studio, 2 1BR, 6 2BR, 5 3BR

Apartments
19
Income-restricted
19
Placed in service
2005

Center Court Phase I

2727 Eagle Hts, Niagara Falls, NY 14305

Apartments
115
Income-restricted
n/a
Placed in service
n/a

Center Court Phase II

2810 20th St, Niagara Falls, NY 14305

6 1BR, 30 2BR, 42 3BR, 11 4BR

Apartments
89
Income-restricted
89
Placed in service
2012

Colt Block Apts II

918 Ontario Ave, Niagara Falls, NY 14305

3 studio, 60 1BR, 8 2BR

Apartments
71
Income-restricted
71
Placed in service
2007

Conerstone Unity Park Apts

3111-3117 9th St, Niagara Falls, NY 14305

36 1BR, 30 2BR, 18 3BR

Apartments
84
Income-restricted
84
Placed in service
2014

Middle City Revitalization Project

1371 Michigan Ave, Niagara Falls, NY 14305

HUD lists it as senior housing · 6 1BR, 1 2BR, 3 3BR

Apartments
10
Income-restricted
10
Placed in service
1999

Monteagle

4600 Hyde Park Blvd, Niagara Falls, NY 14305

8 1BR, 60 2BR, 74 3BR, 8 4BR

Apartments
150
Income-restricted
149
Placed in service
2011

Niagara Family Lofts

561 Portage Rd, Niagara Falls, NY 14301

2 studio, 49 1BR, 10 2BR

Apartments
61
Income-restricted
51
Placed in service
2017

Niagara Towner

901 Cedar Ave, Niagara Falls, NY 14301

HUD lists it as senior housing · 200 1BR

Apartments
200
Income-restricted
200
Placed in service
2007

Portage Apts

261 Portage Rd, Niagara Falls, NY 14303

1 2BR, 9 3BR

Apartments
10
Income-restricted
10
Placed in service
2001

Unity Park II

2980 Ninth St, Niagara Falls, NY 14305

5 1BR, 5 2BR, 16 3BR, 14 4BR

Apartments
40
Income-restricted
40
Placed in service
2008

Unity Park Phase I

2 Apple Walk, Niagara Falls, NY 14305

20 studio, 40 1BR, 76 2BR, 51 3BR, 17 4BR

Apartments
204
Income-restricted
204
Placed in service
1995

Vincent Morello Senior Housing

418 95th St, Niagara Falls, NY 14304

HUD lists it as senior housing · 57 1BR, 23 2BR

Apartments
80
Income-restricted
80
Placed in service
1999

Walnut Avenue Homes

607 Walnut Ave, Niagara Falls, NY 14301

12 1BR, 18 2BR, 11 3BR

Apartments
41
Income-restricted
41
Placed in service
2016

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.