We use cookies to provide you with a better experience. By continuing to browse the site you are agreeing to our use of cookies in accordance with our Cookie Policy.
The Habitat Group Logo
  • NY Apartment Law
    • New York Apartment Law Insider
    • New York Landlord V. Tenant
    • Co-Op & Condo Case Law Digest
    • New York Rent Regulation Checklist, Fourth Edition
    • 2025 New York City Apartment Management Checklist
  • Fair & Affordable Housing
    • Fair Housing Coach
    • Assisted Housing Management Insider
    • Tax Credit Housing Management Insider
    • Fair Housing Boot Camp. Basic Training For New Hires
  • Commercial Lease Law
    • Commercial Lease Law Insider
    • Best Commercial Lease Clauses, 17/e
      • Best Commercial Lease Clauses, 17/e
    • Best Commercial Lease Clauses: Tenant's Edition
  • Guidebooks
  • June 13, 2025
  • Log In
  • Log Out
  • My Account
  • Subscribe
  • June 13, 2025
tchmi.webp
  • Archives
  • Main Articles
    • Features
    • Certification
    • Compliance
    • Income Calculations
    • Maintenance
    • Rents
    • Verification
  • Dealing with…
    • Dealing with Employees
    • Dealing with Households
    • Dealing with Owners
    • Dealing with the IRS
    • Dealing with State Housing Agency
  • Departments
    • Dos & Donts
    • In the News
    • Private Letter Rulings
    • Q&A
    • Ask the Insider
  • eAlerts
Free Access
The Habitat Group Logo
June 13, 2025
  • Log In
  • Log Out
  • My Account
Home » HUD Releases 2018 Qualified Census Tract & Difficult Development Area Designations

HUD Releases 2018 Qualified Census Tract & Difficult Development Area Designations

Sep 20, 2017

HUD recently published a notice designating the 2018 Qualified Census Tracts (QCTs) and Difficult Development Areas (DDAs) for the Low Income Housing Tax Credit (LIHTC) program. Qualified Census Tracts are those areas where either: (1) 50 percent or more of the households have incomes below 60 percent of the area median gross income; or (2) the poverty rate is at least 25 percent. Difficult Development Areas are those areas with high construction, land, and utility costs relative to the area median gross income. Both QCTs and DDAs are eligible for an increase in basis and available tax credits of up to 30 percent. The notice specifically details HUD’s methodology in determining the QCTs and DDAs through the use of fair market rents, FY2017 income limits, census counts, and other income and poverty data.

These 2018 designation lists are effective for allocations of LIHTC credit after Dec. 31, 2017, or in the case of bond transactions where tax-exempt bonds are issued and the building is placed in service after Dec. 31, 2017. The HUD notice also explains the effectiveness of the designations for areas not specifically on a 2018 QCT or DDA list, along with illustrative examples of the consequences of the effective date for areas that either gain or lose QCT or DDA status.

An interactive map, full listing of the 2018 QCTs and DDAs, and other historical data can be accessed here.

And the HUD notice can be found here.

Online Alerts
    • Related Articles

      HUD Designates 2017 Difficult Development Areas and Qualified Census Tracts

      HUD Announces 2013 Qualified Census Tracts

      HUD Releases New 2011 Designations for DDAs

    • Publications
      • Assisted Housing Management Insider
      • Commercial Lease Law Insider
      • Co-op & Condo Case Law Tracker Digest
      • Fair Housing Coach
      • New York Apartment Law Insider
      • New York Landlord v. Tenant
      • Tax Credit Housing Management Insider
    • Additional Links
      • Contact Us
      • Advertise
      • Group Subscriptions
      • Privacy Policy
      • Terms of Use
    • Boards of Advisors
      • Assisted Housing Management Insider
      • Commercial Lease Law Insider
      • Fair Housing Coach
      • New York Apartment Law Insider
      • Tax Credit Housing Management Insider
    ©2025. All Rights Reserved. Content: The Habitat Group. CMS, Hosting & Web Development: ePublishing