Low Income Housing Tax Credit Map: Explore 50,000+ LIHTC Properties Across the US

This interactive map displays more than 50,000 Low Income Housing Tax Credit (LIHTC) properties across the United States, drawn from the U.S. Department of Housing and Urban Development (HUD) federal dataset. The LIHTC program is the primary federal mechanism for creating affordable rental housing in the US, allocating tax credits to state and local agencies that fund the acquisition, rehabilitation, or construction of housing for lower-income households. Each marker represents a single LIHTC property, sized by total unit count. Filter by state, construction era, or project size to explore the geography of affordable housing investment.

Interactive LIHTC Properties Map

Select a state to zoom in and filter the map. Use the year and size filters to narrow results. Click any marker for the project name, address, unit breakdown, year placed in service, and tax credit allocation amount.

How to Use This Map

Getting Started

The map loads properties for the current viewport automatically. Because the dataset contains over 50,000 points, data loads in chunks as you pan and zoom — a spinner appears during each fetch. Zoom into a city or neighbourhood to see full coverage for that area. The hint in the controls bar indicates when zooming in will reveal more properties.

Filters and Controls

• State — filters the map to a single state and automatically zooms to its extent. Choose “All States” to return to the national view.
• Year placed in service — narrows results by the year the property first housed tenants. Options range from “Since 2015” to the earliest LIHTC allocations in 1987–1989.
• Min size — filters to properties with at least the selected number of total units, useful for identifying larger affordable housing developments.

All three filters can be combined. The URL updates automatically so any filtered view can be shared as a direct link.

Reading the Markers

Circle size and colour both reflect the total number of units in the project:

• Small pale teal circles — 1 to 24 units (small scattered housing)
• Medium teal circles — 25 to 99 units (mid-size developments)
• Large dark teal circles — 100 to 249 units (large apartment complexes)
• Coral circles — 250 or more units (major affordable housing developments)

Click any marker to see the project name, full address, total units, low-income units, year placed in service, year of tax credit allocation, and the dollar amount of the tax credit awarded.

What Is the LIHTC Program?

The Low-Income Housing Tax Credit (LIHTC) was created under the Tax Reform Act of 1986 and is administered by the Internal Revenue Service (IRS) in partnership with state housing finance agencies. It is the largest source of federal subsidy for affordable rental housing construction in the United States, responsible for financing the creation of roughly 3 million housing units since its inception.

Under the program, the federal government allocates tax credits to state agencies based on population. State agencies then award these credits competitively to private developers, who sell the credits to investors to raise equity for their projects. In exchange, developers must keep rents affordable to households earning 60% or less of the area median income (AMI) for a minimum of 30 years, though most affordability agreements extend longer.

The two main credit types are the 9% credit (for new construction and substantial rehabilitation without federal subsidies) and the 4% credit (for acquisition of existing buildings or projects with other federal financing). The 9% credit is more competitive and results in a larger tax credit per unit.

Data Sources and Limitations

Data is served live from the HUD LIHTC feature service hosted on ArcGIS Online (National Geospatial Data Asset ID: 132). The dataset reflects properties with an active federal record and is updated on a rolling basis by HUD. Property locations are derived from the address of the building containing the most units within each project.

Because the dataset contains over 50,000 points, the map loads up to 2,000 properties per viewport request. At small zoom scales (national or multi-state view) you will see a representative sample; zoom into a city or county to see complete local coverage. Filtering by state reduces the query scope significantly.

A small number of properties may be positioned imprecisely due to geocoding limitations. HUD recommends using only records with a geocode accuracy code of “R” (rooftop) or “4” (street segment) for the highest positional accuracy.

Frequently Asked Questions

What does LIHTC stand for?

LIHTC stands for Low-Income Housing Tax Credit. It is a federal tax incentive program administered by the IRS and state housing agencies to encourage private investment in affordable rental housing. Properties in the dataset have received LIHTC allocations since the program began in 1987.

Who qualifies to live in a LIHTC property?

LIHTC properties are targeted at households earning 60% or less of the Area Median Income (AMI) for their area, though some properties set their income limits lower. Rent levels are set to be affordable at those income thresholds, typically capped at 30% of the qualifying income level. Eligibility requirements vary by property and state program rules.

Why do some states show more properties than others?

Tax credit allocations are distributed to states proportionally by population, so larger states like California, New York, and Texas receive more credits and consequently have more LIHTC properties. The density of properties also reflects state-level policy choices, the age of the housing stock, and demand for affordable housing in urban areas.

How long do LIHTC properties remain affordable?

Federal law requires a minimum affordability period of 30 years (a 15-year initial compliance period followed by a 15-year extended-use period). Many state programs require longer commitments — often 50 or 60 years — as a condition of receiving credits. Some properties in the dataset from the late 1980s are approaching or have passed the end of their mandatory affordability period.

What is the difference between total units and low-income units?

A LIHTC property may include both affordable (low-income) units and market-rate units. The total units field shows all residential units in the project; the low-income units field shows how many are restricted to income-qualified tenants at affordable rents. Mixed-income developments use this structure to blend affordable and market-rate housing in the same building.

Where can I find more information about LIHTC?

HUD publishes detailed data and documentation on the LIHTC program at the HUD User LIHTC database page, including annual reports, data dictionaries, and downloadable datasets. The IRS also publishes guidance on tax credit eligibility and compliance requirements.