The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. The LIHTC database, created by HUD and available to the public since 1997, contains information on 33,777 projects and almost 2,203,000 housing units placed in service between 1987 and 2009. Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of nearly $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of rental housing targeted to lower-income households. Although some data about the program have been made available by various sources, HUDs database is the only complete national source of information on the size, unit mix, and location of individual projects. With the continued support of the national LIHTC database, HUD hopes to enable researchers to learn more about the effects of the tax credit program. The LIHTC property locations depicted in this map service represent the general location of the property. The locations of individual buildings associated with each property are not depicted here. The location of the property is derived from the address of the building with the most units. Data included are for projects and housing units placed in service between 1987 and 2014. Original Release Date: 8/22/2016 Last Revision Date: 8/22/2016 This layer is intended for researchers, students, policy makers, and the general public for reference and mapping purposes, and may be used for basic applications such as viewing, querying, and map output production. This layer will provide a basemap for layers related to socio-political analysis, statistical enumeration and analysis, or to support graphical overlays and analysis with other spatial data. More advanced user applications may focus on demographics, urban and rural land use planning, socio-economic analysis and related areas (including defining boundaries, managing assets and facilities, integrating attribute databases with geographic features, spatial analysis, and presentation output.) United States. Department of Housing and Urban Development. (2016). Low Income Housing Tax Credit Properties, 1987-2014. United States. Department of Housing and Urban Development. Available at http://purl.stanford.edu/xj139js1811.