New York

Tax credit apartments in Queens, NY

HUD's database lists 25 properties in Queens built or rehabbed with low-income housing tax credits: 4,181 apartments, 3,578 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 Listings come from HUD's database and may be out of date.

Alvista Towers

147-36 94th Avenue, Queens, NY 11435

112 studio, 185 1BR, 83 2BR

Apartments
380
Income-restricted
95
Placed in service
2018

Archer Green Apartments

92-23 168th Street, Queens, NY 11433

21 studio, 88 1BR, 91 2BR, 13 3BR

Apartments
214
Income-restricted
213
Placed in service
2021

Archer Merrick Limited Partnership

92-61 165th Street, Queens, NY 11433

24 studio, 13 1BR, 47 2BR, 5 3BR

Apartments
89
Income-restricted
88
Placed in service
2018

Astoria Mac

110 Astoria Blvd, Queens, NY 11102

3 1BR, 9 2BR, 4 3BR

Apartments
62
Income-restricted
16
Placed in service
1991

Beach Green Dunes Phase II

4519 Rockaway Beach Blvd, Queens, NY 11691

14 studio, 41 1BR, 26 2BR, 8 3BR

Apartments
89
Income-restricted
89
Placed in service
2019

Beach Green North

4419 Rockaway Beach Blvd, Queens, NY 11691

4 studio, 25 1BR, 13 2BR, 8 3BR

Apartments
50
Income-restricted
50
Placed in service
2017

Catherine Sheridan II

23-11 31st Road, Queens, NY 11105

33 studio, 69 1BR, 1 2BR

Apartments
103
Income-restricted
102
Placed in service
2022

Cypress Avenue Apartments

80-97 Cypress Avenue, Queens, NY 11385

HUD lists it as senior housing · 46 studio, 8 1BR, 12 2BR

Apartments
66
Income-restricted
66
Placed in service
2022

Gardner Plaza

12420 Jamaica Ave, Queens, NY 11418

6 1BR, 18 2BR, 3 3BR

Apartments
27
Income-restricted
27
Placed in service
2007

Hanac Corona

101st Street, Queens, NY 11368

23 studio, 44 1BR

Apartments
68
Income-restricted
67
Placed in service
2018

Howard Beach Apartments

155-55 Cross Bay Blvd, Queens, NY 11414

HUD lists it as senior housing · 27 studio, 60 1BR, 9 2BR

Apartments
96
Income-restricted
71
Placed in service
2013

Locust Manor Family II

126-02 Locust Manor Ln, Queens, NY 11434

26 1BR, 28 2BR

Apartments
54
Income-restricted
46
Placed in service
2016

Locust Manor Family Residence

169-30 Baisley Boulevard, Queens, NY 11434

31 1BR, 22 2BR

Apartments
54
Income-restricted
53
Placed in service
2015

Northeastern Towers Annex

161-11 132nd Avenue, Queens, NY 11434

58 studio, 100 1BR, 1 2BR

Apartments
159
Income-restricted
158
Placed in service
2020

Ocean Bay Apartments

434 Beach 54th Street, Queens, NY 11692

133 studio, 206 1BR, 551 2BR, 380 3BR, 122 4BR

Apartments
1,395
Income-restricted
1,290
Placed in service
2019

Oceanview 1, Oceanview 2 & Heyson Gardens

1410 New Haven Ave, Queens, NY 11691

132 1BR, 156 2BR, 41 3BR

Apartments
328
Income-restricted
305
Placed in service
2012

Richmond Hill Housing II Limited Partnership

129-11 Jamaica Avenue, Queens, NY 11418

HUD lists it as senior housing · 13 studio, 28 1BR, 66 2BR, 10 3BR

Apartments
117
Income-restricted
116
Placed in service
2013

Rockaway Seagirt L. P.

34-11 Beach Channel Drive, Queens, NY 11691

1 studio, 153 1BR

Apartments
154
Income-restricted
153
Placed in service
2018

Selfhelp (Kvii) Associates

137-39 45th Avenue, Queens, NY 11355

HUD lists it as senior housing · 36 studio, 55 1BR, 1 2BR

Apartments
92
Income-restricted
91
Placed in service
2013

St. Albans Cycle Of Life

118-35 Farmers Blvd, Queens, NY 11412

33 1BR, 34 2BR

Apartments
67
Income-restricted
53
Placed in service
2018

T Building

82-41 Parsons Boulevard, Queens, NY 11432

90 studio, 49 1BR, 53 2BR, 7 3BR

Apartments
200
Income-restricted
149
Placed in service
2021

The Bristol

138-49 Barclay Avenue, Queens, NY 11355

2 studio, 7 1BR, 4 2BR

Apartments
13
Income-restricted
13
Placed in service
1996

The Eclipse At Locust Manor

126-130 Locust Manor Lane, Queens, NY 11434

40 1BR, 28 2BR, 14 3BR

Apartments
82
Income-restricted
63
Placed in service
2019

The Pavilion At Locust Manor

171-04 Baisley Boulevard, Queens, NY 11434

8 studio, 31 1BR, 45 2BR

Apartments
85
Income-restricted
67
Placed in service
2018

Wilfrid East + West

1880 Bathgate Avenue, Queens, NY 11103

50 studio, 49 1BR, 23 2BR, 15 3BR

Apartments
137
Income-restricted
137
Placed in service
2019

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.