# LIHTC Atlas

> 2026 LIHTC income and rent limits by county, QCT and DDA checks on HUD's 2027 lists, a 4% and 9% credit estimator and HUD tax credit apartment data.

LIHTC Atlas is published by Janover Capital LLC, a private company not affiliated with HUD, the IRS or any state housing finance agency. Contact: hello@lihtc.loans.

## Tools
- QCT and DDA lookup by address, on HUD's 2027 lists (Federal Register FR Doc. 2026-20390), geocoded by the U.S. Census Bureau: https://lihtc.loans/qct-dda/
- 4% and 9% credit and equity estimator (IRS applicable percentages, Rev. Rul. 2026-21): https://lihtc.loans/credit-estimator/
- Address-check API, documented on https://lihtc.loans/data/
- Calculators (all run in the browser, formulas shown with statute citations): capital stack and gap, 25% bond test, income averaging, LIHTC rent, renter eligibility, supportable debt, monthly applicable percentages, equity bridge, qualified contract price: https://lihtc.loans/tools/
- One page per HUD-listed LIHTC property (32,252), with the county's 2026 limits and rents, compliance and extended-use years and QCT/DDA status: linked from each city page under https://lihtc.loans/apartments/
- Financing quote for 4% and 9% deals (construction, tax-exempt bond, bridge, permanent, Year 15), reviewed by a person at Janover Capital LLC: https://lihtc.loans/get-financing/

## Datasets
- HUD FY2026 MTSP income and rent limits (files dated 2026-03-27), 4,764 counties and New England towns, 20% to 80% levels for 1 to 8 people, with maximum rents: https://lihtc.loans/income-limits/
- HUD 2027 Qualified Census Tracts and Difficult Development Areas (published 2026-10-06): https://lihtc.loans/qct-dda/
- HUD LIHTC property database (LIHTCPUB, revised 2026-05-28; placed in service through 2024), 32,252 monitored properties by city: https://lihtc.loans/apartments/
- 2027 QCT tract lists by state and county, with each tract's 2020 population, poverty rate and median household income from HUD's QCT data file: https://lihtc.loans/qct-dda/<state>/<county>/ (state pages at https://lihtc.loans/qct-dda/<state>/)
- Year 15 and Year 30 lists: every monitored HUD property reaching the end of its compliance period or the 30-year extended use minimum from 2022 to 2034, by state and county, with CSV per state: https://lihtc.loans/year-15/
- Fannie Mae MAH and Freddie Mac TAH LIHTC loan terms from the agencies' term sheets: https://lihtc.loans/financing/fannie-mae-mah/ and https://lihtc.loans/financing/freddie-mac-tah/
- CSV and JSON downloads of all three: https://lihtc.loans/data/

## For AI agents
- MCP server: https://lihtc.loans/mcp (Streamable HTTP, no key, read-only). Tools: get_income_limits, calculate_max_rent, check_qct_dda, search_properties, get_property, get_state_lihtc, get_applicable_percentages, get_equity_pricing, calculate_credits, get_financing_quote_link. Every result carries its source, as-of date and the page to cite.
- Server card: https://lihtc.loans/.well-known/mcp.json
- OpenAPI 3.1 for the JSON endpoints (/api/locate, /api/limits, /api/state, /api-data/mtsp/<st>.json): https://lihtc.loans/openapi.json
- How to connect (Claude, ChatGPT, curl), license and attribution: https://lihtc.loans/developers/

## Best pages
- [Every LIHTC number that decides a deal, in one place](https://lihtc.loans/): 2026 LIHTC income and rent limits for every county, 2027 QCT and DDA checks, 4% and 9% deal calculators, tax credit apartments and LIHTC financing.
- [QCT and DDA lookup by address: HUD 2027 designations](https://lihtc.loans/qct-dda/): Check whether an address sits in a LIHTC Qualified Census Tract or Difficult Development Area under HUD's 2027 designations, with the tract and ZCTA shown.
- [4% and 9% LIHTC credit and equity estimator](https://lihtc.loans/credit-estimator/): Estimate annual and 10-year housing tax credits and equity from eligible basis, applicable fraction, the 130% boost and your credit price.
- [LIHTC income and rent limits by state and county, 2026](https://lihtc.loans/income-limits/): HUD's 2026 MTSP income limits and the maximum LIHTC rents for every county and New England town, 50% and 60% plus the 20% to 80% averaging levels.
- [Tax credit (LIHTC) apartments by state and city](https://lihtc.loans/apartments/): Find income-restricted low-income housing tax credit apartments by state and city from HUD's national LIHTC database, with how to qualify.
- [LIHTC data downloads: MTSP limits, QCT/DDA lists, properties and API](https://lihtc.loans/data/): Download HUD's FY2026 MTSP income and rent limits, the 2027 QCT and DDA lists and LIHTC property data as CSV or JSON, plus the address-check API and alerts.
- [LIHTC API and MCP server for AI agents and developers](https://lihtc.loans/developers/): Connect Claude, ChatGPT or any agent to LIHTC data: 2026 income and rent limits, QCT/DDA checks, HUD properties, state ceilings, credit math. Free.
- [LIHTC financing: how tax credit deals are financed](https://lihtc.loans/financing/): How a LIHTC capital stack fits together: equity, construction loans, tax-exempt bonds, bridge, permanent and Year 15 debt. Get a financing quote.
- [Get a LIHTC financing quote for a 4% or 9% deal](https://lihtc.loans/get-financing/): Construction, tax-exempt bond, bridge, permanent and Year 15 loans for LIHTC deals. A senior advisor replies within one business day.
- [Data sources and method](https://lihtc.loans/data-sources/): The HUD, Census, IRS and Federal Register sources behind LIHTC Atlas's QCT and DDA check, apartment listings and credit estimator, with dates.
- [About LIHTC Atlas](https://lihtc.loans/about/): LIHTC Atlas is operated by Janover Capital LLC, a private company. It turns HUD and IRS tax credit data into lookups and calculators with sources.
- [LIHTC calculators and tools: credits, bonds, rents, debt](https://lihtc.loans/tools/): Free LIHTC tools: capital stack builder, 25% bond test, income averaging, rent limits, renter eligibility, debt sizing, applicable percentages and Year 15.
- [LIHTC capital stack calculator: sources, uses and the gap](https://lihtc.loans/tools/capital-stack/): Build 4% or 9% LIHTC sources and uses: eligible basis, 130% boost, credit equity, first mortgage from restricted NOI, soft funds, deferred fee and gap.
- [25% bond test calculator for 4% LIHTC deals (2026 rule)](https://lihtc.loans/tools/bond-test/): How many tax-exempt bonds a 4% deal needs under the 25% test, with the 5% post-2025 issue piece, compared with the old 50% test. Pub. L. 119-21 sec. 70422.
- [LIHTC income averaging calculator and rent worksheet](https://lihtc.loans/tools/income-averaging/): Designate units from 20% to 80% AMI, see the live average against the 60% test, the 40% minimum, warnings, and FY2026 rents for your county.
- [LIHTC rent calculator: maximum rent by county, 2026](https://lihtc.loans/tools/rent-calculator/): Maximum LIHTC gross rent and tenant-paid rent for any county, bedroom size and AMI level from HUD FY2026 MTSP limits, using the IRS Pub. 5913 method.
- [Do I qualify for a tax credit apartment? Income check](https://lihtc.loans/tools/am-i-eligible/): Check if your household income fits tax credit apartment limits in your county, which levels you qualify for, the most rent charged, and the student rule.
- [LIHTC supportable debt calculator: loan from restricted NOI](https://lihtc.loans/tools/supportable-debt/): Size the permanent loan a LIHTC property supports from restricted rents, vacancy and expenses at your DSCR, rate and amortization, with debt yield and LTV.
- [Applicable percentage lookup: LIHTC credit rate by month](https://lihtc.loans/tools/applicable-percentages/): Monthly 9% and 4% LIHTC applicable percentages from IRS revenue rulings, January 2024 to November 2026, with the statutory floors and a source per month.
- [LIHTC equity bridge loan calculator: pay-in schedule](https://lihtc.loans/tools/equity-bridge/): Model LIHTC equity installments by milestone, the bridge loan needed to cover late pay-ins, and the interest carry until the investor pays in.
- [LIHTC Year 15 qualified contract price calculator](https://lihtc.loans/tools/qualified-contract/): Estimate the qualified contract price under IRC 42(h)(6)(F) and the Year 15 dates: credit period, compliance period and extended use end.
- [Fannie Mae MAH loans for LIHTC: forwards, M.TEB, terms](https://lihtc.loans/financing/fannie-mae-mah/): Fannie Mae Multifamily Affordable Housing executions for 4% and 9% LIHTC deals: forward locks, LTV, DSCR, terms and fees from Fannie's own term sheets.
- [Freddie Mac TAH loans for LIHTC: TEL, 9% cash, terms](https://lihtc.loans/financing/freddie-mac-tah/): Freddie Mac Targeted Affordable Housing loans for 4% and 9% LIHTC deals: TEL, 9% cash loan, bond credit enhancement and bridge, from Freddie's term sheets.
- [LIHTC Year 15 and Year 30 properties by state and county](https://lihtc.loans/year-15/): Tax credit properties reaching the end of the 15-year compliance period or the 30-year extended use minimum, 2022 to 2034, by state and county, from HUD data.
- [LIHTC Year 15 and Year 30 properties in California](https://lihtc.loans/year-15/california/): 2,105 California tax credit properties reach Year 15 from 2022 to 2034 and 1,607 reach the 30-year mark, by county, from HUD's LIHTC database.
- [LIHTC Year 15 and Year 30 properties in Texas](https://lihtc.loans/year-15/texas/): 636 Texas tax credit properties reach Year 15 from 2022 to 2034 and 748 reach the 30-year mark, by county, from HUD's LIHTC database.
- [LIHTC Year 15 and Year 30 properties in New York](https://lihtc.loans/year-15/new-york/): 1,386 New York tax credit properties reach Year 15 from 2022 to 2034 and 1,549 reach the 30-year mark, by county, from HUD's LIHTC database.
- [California 2027 QCTs and DDAs by county](https://lihtc.loans/qct-dda/california/): All 1,719 of California's 2027 qualified census tracts by county, plus its difficult development areas, from HUD's lists effective January 1, 2027.
- [Texas 2027 QCTs and DDAs by county](https://lihtc.loans/qct-dda/texas/): All 1,341 of Texas's 2027 qualified census tracts by county, plus its difficult development areas, from HUD's lists effective January 1, 2027.
- [New York 2027 QCTs and DDAs by county](https://lihtc.loans/qct-dda/new-york/): All 1,039 of New York's 2027 qualified census tracts by county, plus its difficult development areas, from HUD's lists effective January 1, 2027.
- [Qualified census tracts in Los Angeles County, California (2027)](https://lihtc.loans/qct-dda/california/los-angeles-county/): The 582 census tracts in Los Angeles County, CA on HUD's 2027 QCT list, with population, poverty rate, median income and LIHTC properties in each.
- [2027 vs 2026 QCT and DDA changes: tracts added and removed](https://lihtc.loans/qct-dda/2027-changes/): Which census tracts, Small Area DDA ZIP codes and nonmetro DDA counties HUD added or dropped for 2027 compared with 2026, by state, from HUD's own lists.
- [LIHTC by state 2026: HFAs, QAPs, ceilings and bond caps](https://lihtc.loans/states/): Every state housing finance agency and QAP for 2026, with each state's 9% credit ceiling, bond cap, QCT counts and tax credit properties in one table.
- [LIHTC market data: rates, ceilings, pricing and law changes](https://lihtc.loans/market/): Monthly LIHTC applicable percentages, 2026 state credit ceilings and bond caps, equity pricing from public surveys, and the 2025-2026 law changes.
- [LIHTC applicable percentages by month, 2024 to 2026](https://lihtc.loans/market/applicable-percentages/): IRS monthly 70% and 30% present value LIHTC rates, January 2024 to November 2026, each linked to its revenue ruling, plus the fixed 9% and 4% floors.
- [2026 LIHTC state credit ceilings and bond caps by state](https://lihtc.loans/market/credit-ceilings-2026/): Every state's 2026 9% LIHTC ceiling ($3.416 per person or $3,953,600) and private activity bond cap ($135 per person or $397,625,000), sortable, with CSV.
- [LIHTC equity pricing 2026: tax credit price per dollar](https://lihtc.loans/market/equity-pricing/): What investors pay per dollar of housing tax credit: dated medians from public CohnReznick surveys, fund ranges, and what moved prices in 2025 and 2026.
- [LIHTC law changes 2025-2026: OBBBA, 25% bond test, ROAD Act](https://lihtc.loans/market/2026-law-changes/): What changed for LIHTC in 2025 and 2026: the 12% ceiling increase, the 25% bond test, the ROAD to Housing Act, FHA MIP, and what is still only proposed.
- [How LIHTC financing works: the capital stack, with a worked deal](https://lihtc.loans/guides/how-lihtc-financing-works/): How a LIHTC deal is paid for, from credits to equity, debt, soft money and deferred fee, traced through a 120-unit 4% bond deal line by line.
- [Tax-exempt bond financing for 4% LIHTC deals, explained](https://lihtc.loans/guides/tax-exempt-bond-financing-4-percent-deals/): Private activity bonds, volume cap, the 50% and 25% tests, public offerings vs private placements, short-term cash-collateralized bonds and recycling.
- [LIHTC construction loans: how they're sized, structured and repaid](https://lihtc.loans/guides/lihtc-construction-loans/): How construction lenders underwrite tax credit deals, what they lend against, the bond structures on 4% deals, guarantees, draws and the takeout at conversion.
- [LIHTC equity bridge loans: what they are and how they're sized](https://lihtc.loans/guides/lihtc-equity-bridge-loans/): An equity bridge loan advances tax credit equity the investor pays later. How it is sized and secured, what it costs, and when it makes sense.
- [LIHTC permanent loans and forward commitments compared](https://lihtc.loans/guides/lihtc-permanent-loans-and-forward-commitments/): Freddie Mac TEL, Fannie Mae M.TEB and forwards, FHA 221(d)(4), 223(f) and 223(a)(7), USDA 538, bank and CDFI loans and FHLB AHP for tax credit deals.
- [LIHTC gap financing: HOME, HTF, CDBG, trust funds and seller notes](https://lihtc.loans/guides/lihtc-gap-financing-soft-funds/): Where soft money for tax credit deals comes from: HOME, HTF, CDBG, trust funds and seller notes, the rules each adds, and the 2026 CDBG change.
- [LIHTC eligible basis and the 130% basis boost, line by line](https://lihtc.loans/guides/eligible-basis-and-130-percent-boost/): What goes into LIHTC eligible basis, what stays out, how qualified basis and the applicable fraction work, and when the 130% QCT, DDA or state boost applies.
- [LIHTC Year 15: exits, ROFR, qualified contracts and recapitalization](https://lihtc.loans/guides/lihtc-year-15-exits-qualified-contract-rofr/): What happens when the LIHTC compliance period ends: investor exits, the qualified contract formula, the nonprofit right of first refusal, and resyndication.
- [LIHTC and Opportunity Zones after the 2025 law: how pairing works](https://lihtc.loans/guides/lihtc-and-opportunity-zones/): Opportunity Zones are permanent under Pub. L. 119-21 sec. 70421. New zone timing, the 2027 rule changes, and how a QOF investment fits inside a LIHTC deal.
- [LIHTC set-aside elections: 20-50, 40-60 and the average income test](https://lihtc.loans/guides/lihtc-minimum-set-aside-elections/): The three LIHTC minimum set-asides, NYC's 25-60 rule, the Form 8609 line 10c election, deep rent skewing, and the final average income test rules in T.D. 10036.
- [The LIHTC student rule and its five exceptions](https://lihtc.loans/guides/lihtc-student-rule/): When full-time students can live in a tax credit apartment, the five exceptions in IRC 42(i)(3)(D), how mixed households are treated, and what to document.
- [LIHTC vs Section 8 vs public housing: what's the difference?](https://lihtc.loans/guides/lihtc-vs-section-8-vs-public-housing/): How tax credit apartments, Section 8 vouchers, project-based Section 8 and public housing differ in ownership, rent, eligibility and how to apply.
- [How LIHTC rents are set, and what you'd actually pay](https://lihtc.loans/guides/how-lihtc-rents-are-set/): How tax credit rents are calculated from HUD income limits, the 1.5-person-per-bedroom rule, utility allowances, and what a renter really pays.
- [LIHTC income averaging: how the 60% average works in practice](https://lihtc.loans/guides/income-averaging/): The average income test lets units serve households from 20% to 80% of AMI if the designations average 60% or less. Here is the math, with a worked rent roll.
- [4% vs 9% LIHTC: how the two credits differ in 2026](https://lihtc.loans/guides/4-percent-vs-9-percent-credits/): The 9% credit is competitive and capped by each state's ceiling; the 4% credit comes with tax-exempt bonds. Rates, floors, boosts and 2026 numbers.
- [The 25% bond test for 4% LIHTC deals, from Public Law 119-21](https://lihtc.loans/guides/25-percent-bond-test/): How Public Law 119-21 added a 25% tax-exempt bond test for 4% LIHTC deals, its three conditions, which buildings qualify, and what it does to bond sizing.
- [How to qualify for a tax credit (LIHTC) apartment](https://lihtc.loans/guides/how-to-qualify-for-a-tax-credit-apartment/): Income limits, how rent is set, the student rule, vouchers and what to bring when you apply for an income-restricted tax credit apartment.
- [California LIHTC limits](https://lihtc.loans/income-limits/california/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 58 California areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [Texas LIHTC limits](https://lihtc.loans/income-limits/texas/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 254 Texas areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [Florida LIHTC limits](https://lihtc.loans/income-limits/florida/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 67 Florida areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [New York LIHTC limits](https://lihtc.loans/income-limits/new-york/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 62 New York areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [Illinois LIHTC limits](https://lihtc.loans/income-limits/illinois/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 102 Illinois areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [Georgia LIHTC limits](https://lihtc.loans/income-limits/georgia/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 159 Georgia areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [Massachusetts LIHTC limits](https://lihtc.loans/income-limits/massachusetts/): HUD's 2026 LIHTC (MTSP) income and rent limits for all 351 Massachusetts areas: 50%, 60% and income averaging levels, with two-bedroom rents.
- [LIHTC limits: Los Angeles County](https://lihtc.loans/income-limits/california/los-angeles-county/): 2026 LIHTC limits for Los Angeles County, CA: $99,960 at 60% for four people, $2,248 two-bedroom rent, every level 20-80%.
- [LIHTC limits: Cook County](https://lihtc.loans/income-limits/illinois/cook-county/): 2026 LIHTC limits for Cook County, IL: $72,900 at 60% for four people, $1,641 two-bedroom rent, every level 20-80%.
- [LIHTC limits: Harris County](https://lihtc.loans/income-limits/texas/harris-county/): 2026 LIHTC limits for Harris County, TX: $62,400 at 60% for four people, $1,404 two-bedroom rent, every level 20-80%.
- [LIHTC limits: Maricopa County](https://lihtc.loans/income-limits/arizona/maricopa-county/): 2026 LIHTC limits for Maricopa County, AZ: $67,440 at 60% for four people, $1,518 two-bedroom rent, every level 20-80%.
- [LIHTC limits: King County](https://lihtc.loans/income-limits/washington/king-county/): 2026 LIHTC limits for King County, WA: $98,640 at 60% for four people, $2,220 two-bedroom rent, every level 20-80%.
- [LIHTC limits: Kings County](https://lihtc.loans/income-limits/new-york/kings-county/): 2026 LIHTC limits for Kings County, NY: $101,760 at 60% for four people, $2,290 two-bedroom rent, every level 20-80%.
- [LIHTC limits: Boston city, Suffolk County](https://lihtc.loans/income-limits/massachusetts/boston-city/): 2026 LIHTC limits for Boston city, Suffolk County, MA: $102,840 at 60% for four people, $2,314 two-bedroom rent, every level 20-80%.
- [LIHTC apartments in New York, NY](https://lihtc.loans/apartments/new-york/new-york/): 770 income-restricted tax credit apartment properties in New York, New York, from HUD's database: addresses, unit counts and bedroom sizes.
- [LIHTC apartments in Brooklyn, NY](https://lihtc.loans/apartments/new-york/brooklyn/): 746 income-restricted tax credit apartment properties in Brooklyn, New York, from HUD's database: addresses, unit counts and bedroom sizes.
- [LIHTC apartments in Los Angeles, CA](https://lihtc.loans/apartments/california/los-angeles/): 649 income-restricted tax credit apartment properties in Los Angeles, California, from HUD's database: addresses, unit counts and bedroom sizes.
- [LIHTC apartments in Chicago, IL](https://lihtc.loans/apartments/illinois/chicago/): 522 income-restricted tax credit apartment properties in Chicago, Illinois, from HUD's database: addresses, unit counts and bedroom sizes.
- [LIHTC apartments in Seattle, WA](https://lihtc.loans/apartments/washington/seattle/): 285 income-restricted tax credit apartment properties in Seattle, Washington, from HUD's database: addresses, unit counts and bedroom sizes.
- [LIHTC apartments in Philadelphia, PA](https://lihtc.loans/apartments/pennsylvania/philadelphia/): 270 income-restricted tax credit apartment properties in Philadelphia, Pennsylvania, from HUD's database: addresses, unit counts and bedroom sizes.

Every indexable page: https://lihtc.loans/llms-full.txt