The Community Economic Development Assistance Corporation released a report, which explores the risk that LIHTC-financed properties in Massachusetts will convert to market-rate housing at Year 30. Roughly 86 percent of the 15,679 LIHTC units approaching year-30 are subject to some form of longer-term affordability restriction and will not be at risk for market conversion before December 31, 2030. At least 13,466 of these LIHTC units will continue to be a resource for low-income families and individuals until sometime after 2030. Although most projects have no risk of loss of affordability through conversion to market rate in the near future, the housing is approaching 30 years of age and will need funding for recapitalization. Therefore, it will be necessary for public agencies to continue capital investment in this housing stock.