Utah · Summit County, UT
LIHTC income and rent limits: Summit County, UT
For 2026, a household of four in Summit County qualifies for a 60% tax credit unit with income up to $100,620, or $83,850 for a 50% unit. The most a 60% two-bedroom can charge in gross rent, utilities included, is $2,265 a month. HUD's area median family income here is $167,700.
Four-person limits by income level
- 20% $33,540
- 30% $50,310
- 40% $67,080
- 50% $83,850
- 60% $100,620
- 70% $117,390
- 80% $134,160
| Level | 1 person | 2 people | 3 people | 4 people | 5 people | 6 people | 7 people | 8 people |
|---|---|---|---|---|---|---|---|---|
| 20% AMI | $23,480 | $26,840 | $30,200 | $33,540 | $36,240 | $38,920 | $41,600 | $44,280 |
| 30% AMI | $35,220 | $40,260 | $45,300 | $50,310 | $54,360 | $58,380 | $62,400 | $66,420 |
| 40% AMI | $46,960 | $53,680 | $60,400 | $67,080 | $72,480 | $77,840 | $83,200 | $88,560 |
| 50% AMI | $58,700 | $67,100 | $75,500 | $83,850 | $90,600 | $97,300 | $104,000 | $110,700 |
| 60% AMI | $70,440 | $80,520 | $90,600 | $100,620 | $108,720 | $116,760 | $124,800 | $132,840 |
| 70% AMI | $82,180 | $93,940 | $105,700 | $117,390 | $126,840 | $136,220 | $145,600 | $154,980 |
| 80% AMI | $93,920 | $107,360 | $120,800 | $134,160 | $144,960 | $155,680 | $166,400 | $177,120 |
| Level | Studio | 1 BR | 2 BR | 3 BR | 4 BR | 5 BR |
|---|---|---|---|---|---|---|
| 20% AMI | $587 | $629 | $755 | $872 | $973 | $1,073 |
| 30% AMI | $880 | $943 | $1,132 | $1,308 | $1,459 | $1,610 |
| 40% AMI | $1,174 | $1,258 | $1,510 | $1,744 | $1,946 | $2,147 |
| 50% AMI | $1,467 | $1,572 | $1,887 | $2,180 | $2,432 | $2,683 |
| 60% AMI | $1,761 | $1,887 | $2,265 | $2,616 | $2,919 | $3,220 |
| 70% AMI | $2,054 | $2,201 | $2,642 | $3,052 | $3,405 | $3,757 |
| 80% AMI | $2,348 | $2,516 | $3,020 | $3,489 | $3,892 | $4,294 |
Source: HUD FY2026 Multifamily Tax Subsidy Project income limits (MTSP-Data-FY26 and MTSP-IncAvg-Data-FY26, HUD files dated March 27, 2026). Rents: 30% of the limit for 1 person (studio) or 1.5 people per bedroom, averaging adjacent sizes for fractional counts, divided by 12 and rounded down (IRS Publication 5913, Form 8823 Guide). State agencies publish their own charts and audit against them; some round differently.
HERA Special limits apply in this area. This is a "HUD hold harmless impacted" area under IRC 142(d)(2)(E), so projects placed in service here by December 31, 2008 use these higher limits instead: four-person $101,160 at 60% and $84,300 at 50%, which puts a 60% two-bedroom at $2,277. Projects placed in service after 2008 use the regular limits above.
For developers
Summit County has no Qualified Census Tracts on HUD's 2027 list. Summit County is a 2027 nonmetropolitan Difficult Development Area, so every site in the county qualifies for the 130% basis boost. Check a specific site with the QCT and DDA lookup, then size the credits in the estimator.
For renters
HUD's database lists 13 tax credit properties in Summit County still monitored by the state, with 586 income-restricted apartments. Each unit is set at one of the levels above, most often 60%, and its rent is capped by its size, not set by your income.
Properties by city: Park City (12).
All 4,764 areas as one file: MTSP limits download (CSV and JSON).