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Serving the Affordable Housing Needs of Older Low-Income Renters: A Survey of Low-Income Housing Tax Credit Properties

The Low-Income Housing Tax Credit (LIHTC) was established as part of the Tax Reform Act of 1986 and has since become the major federal subsidy program supporting the construction of affordable rental housing units. Between 1987 and 1998, more than 700,000 units for low-income residents were completed under the program. Until now, however, relatively little has been known about how the program is serving the needs of older low-income renters. In this paper, Andrew Kochera reviews the results of an AARP Public Policy Institute survey of nearly 1,600 owners of tax credit properties. Analysis is provided both for mixed age LIHTC properties and those developed primarily for older residents. Topics include: property and resident characteristics, supply and demand of LIHTC housing, accessible features, supportive services, and additional sources of subsidy. (98 pages)

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