Difficult Development Areas 2026

<div style='text-align:Left;'><div><p style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin:0px 0px 1.5rem; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>Difficult Development Areas (DDA) for the Low Income Housing Tax Credit program are designated by U.S. Department of Housing and Urban Development (HUD) and defined in statute as areas with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI).&nbsp; DDAs in metropolitan areas are designated along Census ZIP Code Tabulation Area (ZCTA) boundaries.&nbsp; DDAs in non-metropolitan areas are designated along county boundaries.&nbsp; DDAs may not contain more than 20% of the aggregate population of metropolitan and non-metropolitan areas, which are designated separately.&nbsp;</p><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>&nbsp;</div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>To learn more about Difficult Development Areas (DDA) visit:&nbsp;<a style='border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 97, 155); font-family:inherit; line-height:1.5; text-decoration:none;' target='_blank' href='https://www.huduser.gov/portal/datasets/qct.html' rel='nofollow ugc noopener noreferrer'>https://www.huduser.gov/portal/datasets/qct.html</a><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5;'>, for questions about the spatial attribution of this dataset, please reach out to us at&nbsp;</span></span><a style='border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 97, 155); font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; line-height:1.5; text-decoration:none;' href='mailto:[e-mail]' target='_blank' rel='nofollow ugc noopener noreferrer'><strong>[e-mail]</strong></a><span style='font-family:&quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px;'><span style='border:0px solid currentcolor; box-sizing:border-box; line-height:1.5;'>.&nbsp;</span></span></div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'><br />&nbsp;</div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>Data Dictionary:&nbsp;<a style='border:0px solid currentcolor; box-sizing:border-box; color:rgb(0, 97, 155); font-family:inherit; line-height:1.5; text-decoration:none;' target='_blank' href='https://hud.maps.arcgis.com/sharing/rest/content/items/e5b1fed0ec3f4b189ee297ed4882373b/data' rel='nofollow ugc noopener noreferrer'>DD_Difficult Development Areas&nbsp;</a></div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>Date of Coverage: <strong>2026</strong></div><div style='background-color:rgb(255, 255, 255); border:0px solid currentcolor; box-sizing:border-box; color:rgb(74, 74, 74); font-family:&quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size:16px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; line-height:1.5; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; word-spacing:0px;'>Last Updated:<strong>&nbsp;09-2025</strong></div></div></div>