Businesses
Government-funded
Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Georgia administers the federal Low-Income Housing Tax Credit program with additional state LIHTC allocations. Developers receive dollar-for-dollar tax credits over 10 years for constructing or rehabilitating affordable rental housing.
Do I qualify?
Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Project must include qualifying affordable housing units
2.Minimum 20% of units at 50% AMI or 40% of units at 60% AMI
3.Must maintain affordability for ≥30 years
4.Georgia LIHTC allocations through competitive application
5.Credits sold to investors — typical yield 70–90 cents per dollar
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The nation's largest affordable rental housing production program, providing dollar-for-dollar federal tax credits to developers who build or rehabilitate affordable rental housing and maintain income and rent restrictions for 30+ years.