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Low-Income Housing Tax Credit Properties The Low-Income Housing Tax Credit (LIHTC) Program offers property owners and investors a credit or reduction in their tax liability, each year for 10 years, that is based on the costs of development and the number of qualified low income units in a newly constructed or rehabilitated development. In exchange, the owners must offer quality units to low-income tenants at fixed below market rate rents that are set at 30% of the applicable Area Median Income. Tenants must meet income eligibility requirements to qualify for residency. |