LIHTC Low Income Housing Tax Credit Apartments

The Low-Income Housing Tax Credit (LIHTC) program is the largest source of affordable rental housing in the United States, funding more than 3 million apartment units across all 50 states. Unlike Section 8 vouchers that follow a person, LIHTC affordability is attached to the building itself — you do not need a voucher to live there.

Who pays the rent? Rent at LIHTC properties is capped based on the local Area Median Income (AMI). A property designated at 60% AMI means your maximum rent is calculated as if a household earned 60% of the local median income, regardless of what you actually earn. The landlord receives tax credits from the government as their subsidy, so no voucher is required from you.

Who qualifies? Your total household gross income must fall at or below the AMI percentage designated for the specific unit you are applying for — typically 30%, 50%, or 60% AMI. Income limits vary by county and household size. There are no minimum age requirements for standard LIHTC properties, though some are restricted to seniors or persons with disabilities.

Use this directory to find LIHTC properties by state and city. Each property page shows reported income limits, unit mix, vacancy data, and contact information so you can apply directly.