LIHTC Atlas
Menu

Seatac, Washington · King County

Windsor Heights

Windsor Heights is a low-income housing tax credit (Section 42) property at 17223 32nd Avenue South, Seatac, WA 98188 with 321 income-restricted apartments out of 326, placed in service in 1999. In 2026 a household of four qualifies for a 60% unit here with income up to $98,640, and a 60% two-bedroom can charge at most $2,220 a month in gross rent.

Check whether your household income qualifies

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 Listings come from HUD's database and may be out of date.

326Apartments
321Income-restricted
1999Placed in service
about 2013Compliance period ends

Property facts

Address
17223 32nd Avenue South, Seatac, WA 98188 (map)
County
King County
Apartments
326
Income-restricted apartments
321
Bedrooms
165 one-bedrooms, 159 two-bedrooms, 2 three-bedrooms
Who it serves (HUD)
People with disabilities
Placed in service
1999
Credits allocated
1999
Construction
Acquisition and rehab
Credit type
9% (70% present value credit)
Tax-exempt bond financing
No
Nonprofit sponsor
No
Rental assistance
None reported
Census tract (2020)
53033028402
HUD project ID
WAA19990265

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 King County

To rent an income-restricted apartment here in 2026, a household's income has to be at or under the unit's limit: $69,060 for one person or $98,640 for four at 60% of area median, $57,550 or $82,200 at 50%. HUD's FY2026 median family income for the area (Seattle-Bellevue, WA HUD Metro FMR Area) is $164,400.

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

Level1 person2 people3 people4 people
50% AMI$57,550$65,800$74,000$82,200
60% AMI$69,060$78,960$88,800$98,640

Maximum gross monthly rent by unit size, 2026

LevelStudio1 BR2 BR3 BR4 BR
50% AMI$1,438$1,541$1,850$2,137$2,385
60% AMI$1,726$1,850$2,220$2,565$2,862

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 King County, every level from 20% to 80%.

How long the units stay affordable

15-year compliance period: 1999 to about 2013. 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 2014 (IRC 42(f)(1), 42(i)(1)). It has ended.

Extended use: 2028 at the earliest. The extended use agreement keeps the units income-restricted for at least 15 years after the compliance period, 30 years in all; that is the federal minimum, and many state agencies require longer (IRC 42(h)(6)(D)).

HUD's record says the state agency set an affordability period of 40 years for this property, which would run to about 2038.

After year 14 an owner can ask the state agency to find a buyer at the "qualified contract" price; if none is found, the extended use period can end early, with three more years of protection for existing tenants, unless the agreement waives that right, as many states require (IRC 42(h)(6)(E)-(F)). The recorded agreement governs; ask the state agency for this property's terms.

QCT and DDA status

Its 2020 census tract, 53033028402, is a Qualified Census Tract on HUD's 2027 list. ZIP code 98188 doesn't match a 2027 Small Difficult Development Area ZCTA.

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 Seatac

All 8 properties in Seatac. Nearby cities: Tukwila (6), Des Moines (7), Burien (5), Kent (20), Renton (20), Federal Way (21).

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.