What the Low-Income Housing Tax Credit office does

The Low-Income Housing Tax Credit (LIHTC) is a federal program that gives tax breaks to developers and property owners who build or renovate rental housing for people with low incomes. The office that runs this program in your state is usually part of your state housing finance agency, not a local housing authority. This means you contact your state office, not your city or county, to learn about LIHTC properties or to report problems with a landlord who receives the credit.

The LIHTC office does not rent apartments directly. Instead, it awards tax credits to developers, who then own and manage the buildings. Your state LIHTC office keeps a list of which properties in your state receive the credit, tracks whether landlords follow the rules, and handles complaints if a landlord violates the program's requirements — such as charging too much rent or refusing to rent to people with vouchers.

If you live in an LIHTC property or are looking for one, the state office is where you go to verify that a building is part of the program, to understand what rent limits explore, or to file a complaint about how you are being treated.

Key Takeaways

  • The Low-Income Housing Tax Credit office is run by your state housing finance agency, not your local housing authority, and you contact it at the state level.
  • You can find your state LIHTC office through the National Council of State Housing Agencies (NCSHA) website or by searching "[your state] housing finance agency".
  • LIHTC properties must rent to people with incomes below a certain level and charge rent no higher than a percentage of that income limit, which your state office can confirm.
  • If a landlord in an LIHTC building violates program rules — such as charging illegal rent increases or discriminating against voucher holders — you can file a complaint with your state LIHTC office.
  • Each state runs its LIHTC program differently, so the office you contact, the forms you need, and the timeline for complaints vary by location.

How to find your state LIHTC office

The fastest way to find your state LIHTC office is through the National Council of State Housing Agencies (NCSHA). Visit their website at ncsha.org, click on "Members," and select your state. This will give you the contact information for your state housing finance agency, which runs the LIHTC program.

You can also search online for "[your state name] housing finance agency" or "[your state name] LIHTC program." Most state offices have a dedicated LIHTC section on their website with staff contact information, a list of properties that receive credits, and instructions for filing complaints.

If you cannot find the office online, call your state's main housing agency number and ask to be transferred to the LIHTC department. They will direct you to the right person or give you a phone number and email address.

What information your state LIHTC office keeps

Your state LIHTC office maintains a database of all properties in your state that receive the tax credit. This database usually includes the property address, the number of units, the income limits for residents, the maximum rent allowed, and contact information for the property manager. Some states post this database online where you can search by city or zip code; others require you to call or email to get the information.

The office also keeps records of compliance inspections, tenant complaints, and enforcement actions taken against landlords. If you want to know whether a specific building has had complaints filed against it or whether the landlord has been penalized for violations, you can request this information from your state office. The level of detail available to the public varies by state.

Income limits and rent limits change every year, so if you are trying to figure out whether you can afford an LIHTC property or whether a landlord is charging legal rent, ask your state office for the current year's limits for your county or area.

How to report a problem with an LIHTC landlord

If you live in an LIHTC property and believe the landlord is breaking program rules — for example, charging rent above the legal limit, refusing to rent to someone with a housing voucher, or not maintaining the building — you can file a complaint with your state LIHTC office. The office will investigate and can penalize the landlord or require them to return illegal rent to tenants.

To file a complaint, contact your state LIHTC office by phone or email and ask for the complaint form or process. You will usually need to provide your name, the property address, a description of the problem, and the dates it occurred. Some states allow anonymous complaints; others require your contact information so the office can follow up with you.

The timeline for investigation and resolution varies. Some states complete investigations within 30 to 60 days; others take several months. Ask your state office what to expect and whether you will be notified of the outcome.

Differences between state LIHTC offices

Each state runs its LIHTC program independently, so the office structure, staff size, and response time differ. Some states have a dedicated LIHTC office with multiple staff members; others handle LIHTC as part of a larger housing finance agency with fewer resources. This affects how quickly complaints are handled and how much detail is available to the public.

States also differ in how they award credits, which properties they fund, and what additional rules they impose on landlords. For example, some states require LIHTC properties to accept housing vouchers; others do not. Some states post their property database online; others do not. When you contact your state office, ask about the specific rules that explore in your area.

The rent limits and income limits for LIHTC properties are set by the federal government but calculated for each county, so they vary widely depending on where you live. Your state office can tell you the limits for your county and help you understand whether a specific property is affordable for your household.

When to contact LIHTC versus your local housing authority

Contact your state LIHTC office if you have questions about a specific LIHTC property, want to verify that a building is part of the program, need to know the current rent or income limits, or want to file a complaint about a landlord's conduct. The LIHTC office handles the tax credit program itself and enforces the rules that come with it.

Contact your local housing authority if you are looking for public housing, a housing voucher (Section 8), or other local rental information programs. Your local authority does not run the LIHTC program, but staff there may be able to point you toward LIHTC properties in your area or help you understand how LIHTC rent limits compare to voucher payment standards.

If you have a general question about affordable housing in your state, either office can help, but the state LIHTC office is the informed on tax credit properties specifically.

Frequently Asked Questions

How do I know if an apartment building is part of the Low-Income Housing Tax Credit program?

Contact your state LIHTC office and give them the property address. They can tell you whether the building receives credits, what the income and rent limits are, and who the property manager is. You can also ask the landlord or property manager directly — they are required to disclose this information to tenants and people interested in renting.

Can I be evicted from an LIHTC property for any reason?

No. LIHTC properties must follow the same eviction laws as any other rental property in your state. The landlord must have legal cause (such as non-payment of rent or lease violation) and must follow your state's eviction process. The LIHTC program does not give landlords extra power to evict, but it also does not protect you from legal eviction.

What happens if my landlord charges me more rent than the LIHTC limit allows?

File a complaint with your state LIHTC office. They will investigate and, if the complaint is valid, can require the landlord to refund the overcharge to you and other tenants. The office can also penalize the landlord or remove the property from the program if violations are serious or repeated.

Do I have to have a housing voucher to live in an LIHTC property?

No. LIHTC properties are open to anyone whose income is below the limit set for that property. You do not need a voucher, and the landlord cannot require one. However, some states have rules requiring LIHTC landlords to accept vouchers, so ask your state office about the rules in your area.

How long does it take to get a response to a complaint I file with the LIHTC office?

It varies by state. Some offices acknowledge complaints within a few days and complete investigations within 30 to 60 days. Others take several months. When you file, ask your state office what timeline to expect and whether you will receive updates as the investigation proceeds.