Qualified Census Tract (QCT) — LIHTC Boost
HUD-designated Qualified Census Tracts boost Low-Income Housing Tax Credits (LIHTC) by 30%, making affordable housing development more financially viable in these areas.
Check an Address — Free Snapshot
Compare the geocoded point for a Chicago address with the boundary used to screen Qualified Census Tract (QCT) — LIHTC Boost. A match is a location signal; review the current program source for the boundary's role and remaining criteria.
Published criteria — confirm with Illinois Housing Development Authority
- Project must be in a HUD-designated Qualified Census Tract
- Affordable rental housing development or substantial rehabilitation
- Must comply with LIHTC income and rent restrictions
Qualified Census Tract (QCT) — LIHTC Boost is screened against the Qualified Census Tract (HUD) boundary. A geocoded point that intersects that boundary is a location signal, not a determination — review the current program source for the boundary's role and any remaining criteria. A single address can fall inside several overlapping incentive boundaries at once.
Boundaries are precise and change over time, so whether a specific address falls inside a mapped zone always depends on that exact address. The fastest way to check is to run a free snapshot for the parcel you have in mind — mapped coverage is a location signal, not an eligibility determination.
HUD publishes new QCT designations annually each January 1 (latest: 2026 designations effective 1/1/2026, using 2020 census tract boundaries). The current qct.geojson should be refreshed against HUD's 2026 dataset.
Range on file · 130% LIHTC basis boost (30% more credits)
Current published terms as of 2026-08-09
- +130% boost on LIHTC eligible basis (30% more tax credits)
- +Makes affordable housing projects more financially viable
- +Attracts private investment to low-income communities
- +Can combine with other housing incentives
- 1Confirm the project site is in a HUD-designated QCT
- 2Apply for LIHTC allocation through Illinois Housing Development Authority (IHDA)
- 3Submit project plans demonstrating affordable housing compliance
- 4IHDA reviews and awards tax credit allocations
Call IHDA at (312) 836-5200 about QCT LIHTC allocation
- LIHTC application through IHDA
- Architectural plans and construction budget
- Market study and financial pro forma
- Proof of site control in a QCT
- Environmental and zoning compliance documentation
This page is a starting point, not eligibility, legal, or tax advice. Verify current requirements, deadlines, and boundaries with the administering agency before applying or spending money — program rules and funding change over time.
- Phone
- (312) 836-5200
- Web
- Visit site ↗
- Phone
- (800) 955-2232
- Web
- Visit site ↗
Last verified 2026-08-09
Created by the 2017 Tax Cuts and Jobs Act and made permanent by the One Big Beautiful Bill Act (OBBBA, Pub. L. 119-21, July 2025) on a 10-year designation cycle. OZ 2.0 governor nominations underway July 2026; new OZ 2.0 map effective 1/1/2027. Existing OZ 1.0 tracts remain valid through 12/31/2028.
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