Local Housing Solutions
To enhance local affordability. To foster inclusive communities.

Taxation issues

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Taxation issues

Overview

Local Housing Solutions includes a range of ideas to help cities, towns, and counties in implementing their local housing strategies.

Brief

Tax incentives for the maintenance and rehabilitation of unsubsidized affordable rental properties

Local jurisdictions can assist rental property owners by offering property tax incentives that hold the taxable assessed value of the property at pre-improvement levels. This brief discusses the basic approach, sample eligibility requirements, and other considerations surrounding this policy.

Tax incentives for new construction and substantial rehabilitation

This brief describes some of the considerations to be weighed when creating tax incentives for new construction and substantial rehabilitation.

Selected local housing policies

Demolition taxes and condominium conversion fees
Land value taxation
State tax credits for affordable housing
Tax abatements or exemptions
Tax incentives for new construction and substantial rehabilitation
Tax incentives for the maintenance and rehabilitation of unsubsidized affordable rental properties
Tax increment financing

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