Houston, Texas · Harris County
Gala at Macgregor
Gala at Macgregor is a low-income housing tax credit (Section 42) property at 102 Carson Ct., Houston, TX 77004 with 75 income-restricted apartments out of 85. In 2026 a household of four qualifies for a 60% unit here with income up to $62,400, and a 60% two-bedroom can charge at most $1,404 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 Listings come from HUD's database and may be out of date.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
- 102 Carson Ct., Houston, TX 77004 (map)
- County
- Harris County
- Apartments
- 85
- Income-restricted apartments
- 75
- Who it serves (HUD)
- Seniors, families, people with disabilities, people experiencing homelessness
- Credits allocated
- 2019
- Construction
- New construction
- Credit type
- 9% (70% present value credit)
- Nonprofit sponsor
- No
- Census tract (2020)
- 48201312603
- HUD project ID
- TXA0000X470
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 Harris County
To rent an income-restricted apartment here in 2026, a household's income has to be at or under the unit's limit: $43,680 for one person or $62,400 for four at 60% of area median, $36,400 or $52,000 at 50%. HUD's FY2026 median family income for the area (Houston-The Woodlands-Sugar Land, TX HUD Metro FMR Area) is $104,000.
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
| Level | 1 person | 2 people | 3 people | 4 people |
|---|---|---|---|---|
| 50% AMI | $36,400 | $41,600 | $46,800 | $52,000 |
| 60% AMI | $43,680 | $49,920 | $56,160 | $62,400 |
Maximum gross monthly rent by unit size, 2026
| Level | Studio | 1 BR | 2 BR | 3 BR | 4 BR |
|---|---|---|---|---|---|
| 50% AMI | $910 | $975 | $1,170 | $1,352 | $1,508 |
| 60% AMI | $1,092 | $1,170 | $1,404 | $1,623 | $1,810 |
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 Harris County, every level from 20% to 80%.
How long the units stay affordable
HUD's record has no placed-in-service year for this property, so its compliance dates can't be worked out here. The 15-year compliance period starts in the first year of the credit period, and for credits allocated after 1989 an extended use agreement keeps the units restricted for at least 30 years in all (IRC 42(i)(1), 42(h)(6)).
QCT and DDA status
Its 2020 census tract, 48201312603, is not a Qualified Census Tract on HUD's 2027 list. ZIP code 77004 doesn't match a 2027 Small Difficult Development Area ZCTA.
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 Houston
- Regency Lofts3232 Dixie Drive · 102 restricted units
- 2222 Cleburne2222 Cleburne · 112 restricted units
- Park Yellowstone Townhomes3322 Yellowstone Blvd · 210 restricted units
- Travis Street Plaza Apartments4500 Travis St · 192 restricted units
- Parkside Point Apartments3360 Alice St · 259 restricted units
- 3300 Caroline Street3300 Caroline Street · 149 restricted units
All 242 properties in Houston · ZIP code 77004. Nearby cities: Missouri City (6), Pasadena (11), Humble (13), Spring (7), Katy (7), Tomball (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.