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

Subjects: 
Taxes--Real property,Housing--Finance,Tax credits
Status: 
Avail
Format: 
Book
Description: 
i, 33 p. : col. ill., maps, tables ; 28 cm.
General Contents: 

January 2015

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.
Publish Date: 
3/17/2015
Author/Speaker: 
Owen, Matthew; Chervin, Stan; White, Scott; Lewis, David; Roehrich-Patrick, Lynnisse; Lippard, Cliff; Gibson, Teresa; Tennessee Advisory Commission on Intergovernmental Relations