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Area of Science:

  • Gerontology
  • Health Services Research
  • Housing Policy

Background:

  • The Low-Income Housing Tax Credit (LIHTC) is a primary federal program for affordable housing development.
  • The utilization of LIHTC for financing assisted living (AL) facilities remains largely unquantified.
  • Understanding this intersection is crucial for assessing the program's reach and impact on vulnerable populations.

Purpose of the Study:

  • To determine the prevalence of LIHTC-funded assisted living facilities (LIHTC-ALs).
  • To compare the characteristics of LIHTC-ALs with non-LIHTC-funded ALs.
  • To analyze the geographic distribution and socioeconomic context of LIHTC-ALs.

Main Methods:

  • Linked the LIHTC database (1987-2022) with a national AL licensing list (2023).
  • Utilized geospatial coordinates, addresses, and property names for data linkage.
  • Employed descriptive statistics to compare facility characteristics.

Main Results:

  • Identified 197 LIHTC-ALs, representing 0.53% of all ALs.
  • LIHTC-ALs were concentrated in specific states (e.g., Massachusetts, Indiana) with 13 states having none.
  • LIHTC-ALs were more prevalent in medically underserved and lower-income areas compared to other ALs.

Conclusions:

  • LIHTC finances a small but geographically variable proportion of assisted living facilities.
  • LIHTC-ALs are disproportionately located in areas with higher medical needs and lower socioeconomic status.
  • These findings suggest LIHTC-funded ALs may cater to a different demographic than other AL facilities.