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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 |
| February 2012 |
7.42% |
3.18% |
| January 2012 |
7.44% |
3.19% |
| December 2011 |
7.47 |
3.20 |
| November 2011 |
7.44% |
3.19% |
| October 2011 |
7.48% |
3.20% |
| September 2011 |
7.60% |
3.26% |
| August 2011 |
7.66% |
3.28% |
| July 2011 |
7.68 |
3.29 |
| June 2011 |
7.73% |
3.31% |
| May 2011 |
7.77% |
3.33% |
| April 2011 |
7.78% |
3.33% |
| March 2011 |
7.78% |
3.33% |
| February 2011 |
7.75% |
3.32% |
| January 2011 |
7.67% |
3.29% |