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Assessment of the Economic and Social Characteristics of LIHTC Residents and Neighborhoods: Final Report


Authors: Abt Associates     Nolden, Sandra     Buron, Larry     Heintz, Kathleen G.     Stewart, Julie    

Report Acceptance Date: August 2000 (200 pages)

Posted Date: August 01, 2000

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Created by the Tax Reform Act of 1986, the Low-Income Housing Tax Credit (LIHTC) program is the primary affordable housing production program in the U.S. This study explores the social and economic characteristics of LIHTC residents and the neighborhoods in which these properties are located. It is intended to provide both new information on who is served by the tax credit program and to explore tenant and project characteristics in relation to the neighborhoods where the properties are developed.

The findings of this report are based on a sample of LIHTC properties placed in service between 1992 and 1994 in five MSAs: Boston, Kansas City, Miami, Milwaukee, and Oakland. In total, 39 properties are included in the study with between six and nine properties in each MSA. Properties with fewer than 10 units, FmHA Section 515 projects, and projects serving special needs populations were not included in the study. The properties were selected to include a relatively even share of both for-profit and nonprofit-sponsored properties in each MSA (however, the results were weighted to reflect all eligible properties in the five study MSAs). Data collection included field visits and interviews with site managers and owners of each property and a telephone survey of 832 residents in the study properties.

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