Location Efficiency in the LIHTC Program

Location Efficiency in the LIHTC Program

A study recently published online in Housing Policy Debate titled “How Location Efficient is LIHTC? Measuring and Explaining State-Level Achievement” finds that recently built rental housing funded by low-income housing tax credits is more likely to be in “location-efficient” neighborhoods than the overall housing stock. The study finds that state qualified allocation plans (QAPs), and an active nonprofit sector are key factors in the location efficiency of the LIHTC rental stock.

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