A review of TDHCA’s location-based development criteria for the Low Income Housing Tax Credit Program

Abstract

This report examines the spatial characteristics of tax credit housing within the Houston-Sugar Land-Baytown Metropolitan Statistical Area (MSA) for the years 2007 through 2009. The report analyzes tax-credit affordable housing sites in an attempt to determine the effects that geographically based program guidelines have on the distribution of LIHTC developments, and low-income communities throughout the area. Moreover, the report suggests recommendations for the clarification of program goals and objectives, the improvement of project application review procedures, and the revision of existing rules and development incentives.