Valuation of Texas LIHTC Apartments Restricted by Land Use Restriction Agreements (Low Income Housing Tax Credit.)
Appraisal Journal 2005, Wntr, 73, 1
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- 2,99 €
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- 2,99 €
Beschreibung des Verlags
abstract Understanding and valuing Low Income Housing Tax Credit (LIHTC) properties is complex due to the unusual, severe restrictions imposed upon them and the limited number of these properties. In order for LIHTC property owners to receive tax credits, they must agree to follow the restrictions in a land use restriction agreement (LURA) promulgated by the state and federal governments; the restrictions vary from LURA to LURA. The LURA includes recorded deed restrictions that negatively affect the market value of an LIHTC apartment complex. Tax credit property valuations must address those restrictions that reduce market value compared to conventional properties.
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