Low-Income Housing Tax Credit Properties

Created by the Tax Reform Act of 1986, the Low-Income Housing Tax Credit program (LIHTC) gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUD's database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program. HUD has no administrative authority over the LIHTC program. IRS has authority at the federal level and it is structured so that the states truly administer the program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Location data for HUD-related properties and facilities are derived from HUD's enterprise geocoding service. While not all addresses are able to be geocoded and mapped to 100% accuracy, we are continuously working to improve address data quality and enhance coverage. Please consider this issue when using any datasets provided by HUD. When using this data, take note of the field titled “LVL2KX” which indicates the overall accuracy of the geocoded address using the following return codes: ‘R’ - Interpolated rooftop (high degree of accuracy, symbolized as green) ‘4’ - ZIP+4 centroid (high degree of accuracy, symbolized as green) ‘B’ - Block group centroid (medium degree of accuracy, symbolized as yellow) ‘T’ - Census tract centroid (low degree of accuracy, symbolized as red) ‘2’ - ZIP+2 centroid (low degree of accuracy, symbolized as red) ‘Z’ - ZIP5 centroid (low degree of accuracy, symbolized as red) ‘5’ - ZIP5 centroid (same as above, low degree of accuracy, symbolized as red) Null - Could not be geocoded (does not appear on the map) For the purposes of displaying the location of an address on a map only use addresses and their associated lat/long coordinates where the LVL2KX field is coded ‘R’ or ‘4’. These codes ensure that the address is displayed on the correct street segment and in the correct census block. The remaining LVL2KX codes provide a cascading indication of the most granular level geography for which an address can be confirmed. For example, if an address cannot be accurately interpolated to a rooftop (‘R’), or ZIP+4 centroid (‘4’), then the address will be mapped to the centroid of the next nearest confirmed geography: block group, tract, and so on. When performing any point-in polygon analysis it is important to note that points mapped to the centroids of larger geographies will be less likely to map accurately to the smaller geographies of the same area. For instance, a point coded as ‘5’ in the correct ZIP Code will be less likely to map to the correct block group or census tract for that address. To learn more about the Low-Income Housing Tax Credit Program visit: https://www.hud.gov/program_offices/public_indian_housing/programs/ph/, for questions about the spatial attribution of this dataset, please reach out to us at [e-mail]. Data Dictionary: DD_Low Income Tax Credit Program低收入住房税收抵免计划（Low-Income Housing Tax Credit, LIHTC）由1986年《税收改革法案》设立，向各州及地方的LIHTC分配机构提供相当于近80亿美元的年度预算权限，用于发放税收抵免，以收购、翻新或新建面向低收入家庭的租赁住房。 尽管该计划的部分数据已由多个渠道公开，但美国住房和城市发展部（Department of Housing and Urban Development, HUD）的数据库是唯一完整的全国性信息源，涵盖各项目的规模、户型结构与具体位置。依托全国LIHTC数据库的持续支持，HUD希望助力研究人员更深入地了解该税收抵免计划的实施效果。 HUD对LIHTC计划并无行政管理权限，联邦层面的管理权归属美国国税局（Internal Revenue Service, IRS），该计划的实际执行由各州负责。本地图服务中展示的LIHTC物业位置仅代表物业的大致方位，未标注各物业关联的单栋建筑位置。物业位置取自单元数量最多的建筑地址。与HUD相关的物业及设施的位置数据均来自HUD的企业地理编码服务。 由于并非所有地址都能完成地理编码并实现100%精准匹配，我们正持续致力于提升地址数据质量并扩大覆盖范围。在使用HUD提供的任何数据集时，请务必考虑这一局限性。 使用本数据时，请留意名为“LVL2KX”的字段，该字段通过以下返回代码标注地理编码地址的整体精度等级： ‘R’ - 插值屋顶点（精度极高，以绿色标识） ‘4’ - ZIP+4质心（精度极高，以绿色标识） ‘B’ - 街区组质心（精度中等，以黄色标识） ‘T’ - 人口普查片区（Census Tract）质心（精度较低，以红色标识） ‘2’ - ZIP+2质心（精度较低，以红色标识） ‘Z’ - ZIP5质心（精度较低，以红色标识） ‘5’ - ZIP5质心（与上述一致，精度较低，以红色标识） Null - 无法完成地理编码（不会在地图上显示） 仅当LVL2KX字段编码为‘R’或‘4’时，方可使用其地址及关联的经纬度坐标在地图上展示地址位置。此类代码可确保地址被正确标注至对应的街道段与普查街区。其余LVL2KX代码按层级依次标注可确认地址的最细地理粒度：若地址无法精准插值至屋顶点（‘R’）或ZIP+4质心（‘4’），则会将地址映射至下一级最近的已确认地理区域的质心，例如街区组、普查片区等。 在执行任何点面叠加分析时，需注意：映射至较大地理区域质心的点位，难以精准匹配同一区域内的较小地理范围。例如，编码为‘5’的地址虽处于正确的邮政编码区域内，但难以匹配至该地址对应的正确街区组或普查片区。 如需了解更多关于低收入住房税收抵免计划的信息，请访问：https://www.hud.gov/program_offices/public_indian_housing/programs/ph/；若对本数据集的空间属性有疑问，请发送邮件至[e-mail]。 数据字典：DD_Low Income Tax Credit Program