2012 State LIHTC Information

* Please note these figures refer to state Low-Income Housing Tax Credit programs - not the federal LIHTC program. The following chart is intended for summary-purposes only. As state LIHTC programs vary widely, we recommend that you gather complete details from the appropriate state agency. Some of the information listed below is based on estimates.

Please e-mail [email protected] with any questions or with additional information about programs in your state.

StateEstimated Tax Credits
Available in 2012
Bifurcated from Federal LIHTC? Credit PeriodType of Credit
Arkansas$250,000Yes10 years9 percent
CaliforniaTBDYes4 yearsBoth
Connecticut$10,000,000Yes1 yearOther
Georgia$20,000,000Yes10 yearsBoth
HawaiiNot AvailableNot AvailableNot AvailableNot Available
Illinois$16,786,981Yes1 yearOther
Massachusetts$10,000,000Yes5 yearsOther
MissouriNot AvailableNot AvailableNot AvailableNot Available
New Mexico Not AvailableNot AvailableNot AvailableNot Available
New York$4,000,000No10 years9 percent
North CarolinaContact NCHFA for informationN/AN/AOther
Puerto Rico$15,000,000Yes10 yearsOther
Utah$30,000Yes10 years9 percent
VermontNot AvailableNot AvailableNot AvailableNot Available

TBD indicates that estimates are still to be determined. Novogradac & Company LLP is currently updating this information with the appropriate state agency.

# Type of credit = is the state LIHTC a 9 percent credit, 4 percent credit, or another type of credit