Assessing the value of low-income housing for property tax purposes [electronic resource] : whether and how to consider the value of low-income housing tax credits

Abstract: This TACIR report compares methods for valuing properties receiving Low-Income Housing Tax Credits. The Commission's report describes alternatives that would result in relatively uniform annual tax payments that are easier for property owners to budget for, while still recognizing that the credits are an indicator of fair-market-value that are properly considered when valuing LIHTC properties.