Stewards of Affordable Housing for the Future (SAHF) has released a survey of states’ tax treatment of affordable housing. The findings show that tax law has a “very positive” influence on the viability of affordable housing in just 6 states (See Fact of the Week for a complete list of state rankings).
Along with the summary rankings, the searchable, state-by-state database contains specific information about tax exemptions, abatements, and assessment practices, including relevant statutes, cases, and regulations. It also provides links to source information where possible. The information is intended to facilitate gathering information on a specific state or to rank and compare tax treatment and policies across states.
SAHF is a membership organization that includes eight large not-for-profit housing providers that provide ownership and affordable multifamily rental properties for low-income families, seniors, and disabled individuals. These members provide homes for approximately 80,000 low-income households.
The searchable results of the Survey are available here: https://sahf.dabbledb.com/page/propertytaxsurveycitationsweblinks/nRkNAiGG.
Maps summarizing the results are available here: http://groups.google.com/group/sahfnet-group/web/Property%20Tax%20Maps.