The Low-Income Housing Tax Credit is famously complex. We can't exactly make it simple, but we've broken down the basics, which would be especially helpful to residents who live in LIHTC properties. Robin Dondiego reads, "LIHTC for Regular People." This FAQ is part of the Shelterforce series "LIHTC: The Good, the Bad, the Very Complicated."

Read the full FAQ here: https://shelterforce.org/2023/11/30/lihtc-for-regular-people/

LIHTC for Regular People

Even those who praise the tax credit program and what it has accomplished are concerned that there are so few sizeable alternatives to it. Miriam Axel-Lute reads "The Only Tool in the Box: What It Means That LIHTC Dominates Affordable Housing." Read the full story here: https://shelterforce.org/2023/12/08/the-only-tool-in-the-box-what-it-means-that-lihtc-dominates-affordable-housing/

The Only Tool in the Box: What It Means That LIHTC Dominates Affordable Housing

Arrangements in which LIHTC tenants share in the development’s financial benefits, or become partial or full owners, are rare—but some properties have pulled them off. This scan of several examples shows the possibilities—and the conditions needed for them to succeed. Robin Dondiego reads, "Can Residents Get More Out of Tax Credit Housing?" 

This article appeared in Shelterforce's Under the Lens series—LIHTC: The Good, The Bad, and the Very Complicated.

Read the story here: https://shelterforce.org/2023/11/21/can-residents-get-more-out-of-tax-credit-housing/

Check out the entire series at: https://shelterforce.org/category/lihtc-the-good-the-bad-and-the-very-complicated/

Can Residents Get More Out of Tax Credit Housing?

Three years after Brandon Duong first reported on aggregators, aggressive investors are still suing LIHTC general partners to profit off what should be affordable housing. Read the full story here: https://shelterforce.org/2023/11/30/lihtc-right-of-first-refusal-is-still-under-attack/

And the original story here: https://shelterforce.org/2020/10/16/refusing-the-right-to-refuse/

LIHTC Right of First Refusal Is Still Under Attack

There are reforms and expansions of the Low-Income Housing Tax Credit afoot. But some in the field argue that we need to change the tax credit model of financing housing more deeply—or move away from it entirely. Join scholars and organizers as they discuss these issues and explore a path forward.

Watch the video and read the transcript here: https://shelterforce.org/2024/03/15/lihtc-are-little-changes-enough-a-shelterforce-webinar/

LIHTC: Are Little Changes Enough? A Shelterforce Webinar

Attachment to tax credits, which can’t provide as much housing as we need, is keeping the much-needed expertise of nonprofit developers out of conversations about alternatives, says Beilul Naizghi. Listen to her recent piece for Shelterforce, "Why Don’t California’s Nonprofit Housers Embrace Social Housing?" read by Mark Ludas.

Read the full piece at shelterforce.org/2024/05/17/why-dont-californias-nonprofit-housers-embrace-social-housing/

Why Don’t California’s Nonprofit Housers Embrace Social Housing?

When it comes to LIHTC deals, nonprofit developers don't get the same advantages big, for-profit developers do. A new fund is setting out to change that. James Peffley, chief executive officer of NeighborWorks Capital, breaks it down.

Read the piece at https://shelterforce.org/2024/06/25/nonprofit-housing-developers-deserve-better-lihtc-terms/

Nonprofit Housing Developers Deserve Better LIHTC Terms

Some state finance agencies are using qualified allocation plans, or QAPs, to extend affordability of LIHTC housing beyond 30 years and increase tenant protections. Roshan Abraham takes a closer llook at where it's happening. Listen to, "States Are Using This Tool to Keep LIHTC Housing Affordable for Longer."

Read the full story at https://shelterforce.org/2024/09/13/states-are-using-this-tool-to-keep-lihtc-housing-affordable-for-longer/

States Are Using This Tool to Keep LIHTC Housing Affordable for Longer

In Springfield, Missouri, tenants have filed a lawsuit against the past and present owners of their tax credit–financed properties, claiming that in exercising an opt-out provision they violated both state and federal requirements. Listen to, "Missouri Tenants Sue Owners Who They Say Broke Rules in Exiting Tax Credit Program," written by Hope Davis; read by Frank Navarrrete.

Check out the story at https://shelterforce.org/2025/06/12/lihtc-lawsuit-missouri-says-owners-broke-rules-exiting-tax-credit-program/



Missouri Tenants Sue Owners Who They Say Broke Rules in Exiting Tax Credit Program

The law raises funding for LIHTC, but steep cuts to social programs will more than outweigh the benefits. Here's a look at what's in the tax law, along with a second bill that would slash housing funding if passed. Reporting by Roshan Abraham; read by John Ludas.

Read the full story at https://shelterforce.org/2025/07/25/how-trumps-tax-law-will-deepen-housing-insecurity/

How Trump’s Tax Law Will Deepen Housing Insecurity

Shelterforce is nonprofit news publication that covers affordable housing in the U.S., as well as community planning, racial equity, community development, and more. Here you can listen to authors read their latest Shelterforce articles, as well as our interviews with folks on the ground. For more, go to shelterforce.org.

To support our nonprofit newsroom, make a tax-deductible donation at https://shelterforce.org/donate.

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