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Your premier affordable housing compliance agency since 1989

Section 42 Income & Rent Limits

2021 Section 42 limits have been published and are effective April 01, 2021.

The effective date for the new 2021 Tax Credit income and rent limits is April 1, 2021. There is a forty-five (45) day grace period from the effective date to when the income and rent limits must be implemented. That grace period ends May 16, 2021.

HTC Program Income & Rent Limits 

2021 Limits: Effective 4/01/2021

  • Table A - For projects placed in service on or before 12.31.2008
  • Table B - For projects placed in service on 1.1.2009 to 5.13.2010
  • Table C - For projects placed in service on 5.14.2010 to 5.30.2011
  • Table D - For projects placed in service on 5.31.2011 to 11.30.2011
  • Table E - For projects placed in service on 12.1.2011 to 12.10.2012
  • Table F - For projects placed in service on 12.11.2012 to 12.17.2013
  • Table G - For projects placed in service on 12.18.2013 to 3.5.2015
  • Table H - For projects placed in service on 3.6.2015 to 3.27.2016
  • Table I - For projects placed in service on 3.28.2016 to 4.13.2017
  • Table J - For projects placed in service on 4.14.2017 to 3.31.2018
  • Table K - For projects placed in service on 4.1.2018 to 4.23.2019
  • Table L  - For projects placed in service on 4.24.2019 and 3.31.2020
  • Table M - For projects placed in service on 4.1.2020 and 3.31.2021
  • Table N  - For projects placed in service on or after 4.1.2021

    Visit Minnesota Housing for application resources and for prior year HTC Rent & Income Limits.

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