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Low-Income Housing Tax Credit Rates
The Internal Revenue Service each month publishes the credit percentages that apply to low-income housing tax credit buildings that are placed in service that month. There are two separate rates - one for 70% present value credit (PVC) and one for the 30% present value credit. The maximum 70% rate is available for low-income new construction and substantial rehabilitation expenditures that aren't federally subsidized (e.g.; funded with tax-exempt bond proceeds or with below market federal loans).
The maximum 30% rate applies to acquisition expenditures and to federally subsidized low-income new construction or substantial rehabilitation expenditures for low-income buildings.
LIHTC Rates
|
70% PVC |
30% PVC |
| August 2010 |
7.69% |
3.30% |
| July 2010 |
7.73% |
3.31% |
| June 2010 |
7.81% |
3.35% |
| May 2010 |
7.85% |
3.36% |
| April 2010 |
7.82% |
3.35% |
| March 2010 |
7.81% |
3.35% |
| February 2010 |
7.84% |
3.36% |
| January 2010 |
7.76% |
3.32% |
| December 2009 |
7.79% |
3.34% |
| November 2009 |
7.76% |
3.33% |
| October 2009 |
7.78% |
3.33% |
| September 2009 |
7.84% |
3.36% |
| August 2009 |
7.82% |
3.35% |