Statutorily Mandated Designation of Difficult Development Areas and Qualified Census Tracts for 2027
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Summary
AI summary — grounded in the notice text
This HUD notice designates the 2027 Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) used to determine eligibility for increased Low-Income Housing Tax Credit (LIHTC) basis. It explains the data and methodology HUD uses to identify these areas based on 2020 Census data, FY 2026 income limits and Fair Market Rents, and ACS income/poverty data. The 2027 lists take effect for credit allocations or bond-financed projects after December 31, 2026, which matters for housing agencies and developers applying for LIHTC allocations in designated high-cost or low-income areas.
Key Quotes
Verbatim from the notice
“The 2027 lists of QCTs and DDAs are effective: (1) for allocations of credit after December 31, 2026”
Key Dates
- Published
- Oct 6, 2026
Compliance deadlines
- Dec 31, 2026The 2027 lists of QCTs and DDAs are effective for allocations of credit after this date, or for bond-financed buildings placed in service after this datein 73 days