Tax credit housing projects (HUD LIHTC)

Figures

Records

Idaho tax credit apartment projects

One row per Idaho tax credit project in HUD's database, including projects that have left the program.

An excerpt; the full table is below.

Source: U.S. Department of Housing and Urban Development, HUD Low-Income Housing Tax Credit (LIHTC) Database. Published May 28, 2026.

Pages built on this dataset

• Affordable housing in Idaho

Publisher

Organization

U.S. Department of Housing and Urban Development

Publisher’s dataset

HUD Low-Income Housing Tax Credit (LIHTC) Database

File or API used

https://www.huduser.gov/lihtc/lihtcpub.zip

Methodology

https://www.huduser.gov/portal/datasets/lihtc/property.html

Coverage

Geography

Nation, all 50 states and DC; Idaho counties; each Idaho project

Time coverage

1987-2024

Update frequency

Annual

Published

May 28, 2026

Retrieved

October 16, 2026

License of the records

Public domain. U.S. federal government work.

Rows

3,989 observations, 288 records, 1987-2024

Measures

Record fields

One row per Idaho tax credit project in HUD's database, including projects that have left the program.

• hud_id: HUD's identifier for the project: the allocating agency, the year placed in service, and a record number.
• project: Project name as the state agency reported it.
• city: City the project is in, as reported; null where HUD has none.
• county_fips: Five-digit county FIPS code, taken from HUD's census tract identifier for the project; null where HUD has no county.
• county: County name.
• year_placed_in_service: Year the project was placed in service; null where HUD has not confirmed it or the year is missing.
• year_allocated: Year the credits were allocated; null where missing.
• total_units: Total housing units in the project.
• low_income_units: Units restricted to low-income households under the credit.
• studio_units: Efficiency units; null unless the bedroom counts are complete and add up to the total.
• one_bedroom_units: One-bedroom units; null as for studio units.
• two_bedroom_units: Two-bedroom units; null as for studio units.
• three_bedroom_units: Three-bedroom units; null as for studio units.
• four_plus_bedroom_units: Units with four or more bedrooms; null as for studio units.
• nonprofit_sponsor: True when a nonprofit organization sponsors the project; null where the agency did not report it.
• credit_type: Which credit the project claimed: 30 percent or 70 percent present value (the smaller credit usually pairs with tax-exempt bond financing or existing buildings), both, or the Tax Credit Exchange Program only; null where missing.
• construction_type: New construction, acquisition and rehab, both, or an existing building; null where missing.
• no_longer_monitored: True when the state agency reports the project is no longer monitored for tax credit compliance, because an extended-use period ended, it was sold under a qualified contract, or another reason.

Caveats

• The database counts projects by the year they were placed in service (opened and ready to rent), not the year the credits were awarded. Credits are usually allocated one to two years earlier, so a year's count does not show that year's awards.
• State housing finance agencies report projects to HUD with a lag, so the newest years are incomplete and are revised upward in later editions. The last two years are marked preliminary, and a drop in recent years is partly late reporting.
• Projects stay in the database after they leave the program. Credit projects must stay affordable for at least 30 years, but some owners leave early through a qualified contract or after an extended-use period ends, and some properties are lost to foreclosure. A project no longer monitored for tax credit compliance is flagged in the list, and it may still rent at affordable rates.
• Unit counts are as the state agency reported them. A project's low-income units are those restricted to households under the credit's income limits, and the rest are market-rate; HUD fills in a missing total from the low-income count, and the reverse.
• Projects whose placed-in-service status HUD has not confirmed, or whose year is missing, are left out of the yearly counts and county totals. A few Idaho projects are in this group, and some Idaho projects have no county in HUD's file and are listed without one.
• The county totals and bedroom mix count units in projects ever placed in service, including projects that have since left the program. Bedroom counts are shown only for the projects whose bedroom counts add up to the total.
• The national figure includes Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa and the Northern Mariana Islands, as HUD's file does.
• The database does not say whether a unit is occupied or what rent it charges, and it does not cover housing built with other subsidies unless it also received tax credits.

How to cite

Understand Idaho, “HUD Low-Income Housing Tax Credit (LIHTC) Database”, compiled from U.S. Department of Housing and Urban Development, HUD Low-Income Housing Tax Credit (LIHTC) Database. Retrieved October 16, 2026. https://understandidaho.com/data/hud-lihtc/.

Cite U.S. Department of Housing and Urban Development directly for the figures themselves.