The U.S. Department of Housing and Urban Development (HUD) published a Notice on August 22, 2005 designating calendar year 2006 Difficult Development Areas (DDA's) and Qualified Census Tracts (QCT's) for the purposes of the low-income housing tax credit (LIHTC) under Section 42 of the Internal Revenue Code (IRC). The following is a list of the QCTs and DDAs in Maryland. There were no changes to the 2005 QCT's. However, the 2 current Maryland DDA's, St. Mary's and Wicomico Counties, lost their designations as of January 1, 2006. This updates and replaces HDP Notice 05-7 issued August 22, 2005.
MARYLAND
LOW-INCOME HOUSING
TAX CREDIT PROGRAM |
2006 Qualified Census Tracts and
Difficult Development Areas |
IRS Section 42(d)(5)(C) Qualified Census Tracts and Difficult Development Areas |
County |
Tract |
Tract |
Tract |
Tract |
Tract |
Tract |
Tract |
Tract |
Tract |
Allegany
Anne Arundel |
7.00
7028.00 |
18.00
7401.05 |
|
|
|
|
|
|
|
|
Baltimore Co. |
4016.01 |
4016.02 |
4084.00 |
4209.00 |
4210.00 |
4213.00 |
4505.01 |
4505.04 |
4508.00 |
|
4906.05 |
4918.00 |
|
|
|
|
|
|
|
|
Baltimore City |
301.00 |
401.00 |
402.00 |
501.00 |
601.00 |
602.00 |
603.00 |
604.00 |
605.00 |
|
701.00 |
702.00 |
703.00 |
704.00 |
801.02 |
802.00 |
803.01 |
803.02 |
804.00 |
|
805.00 |
806.00 |
807.00 |
808.00 |
904.00 |
905.00 |
906.00 |
907.00 |
908.00 |
|
909.00 |
1001.00 |
1002.00 |
1004.00 |
1102.00 |
1202.00 |
1203.00 |
1204.00 |
1205.00 |
|
1206.00 |
1207.00 |
1301.00 |
1302.00 |
1303.00 |
1304.00 |
1308.04 |
1401.00 |
1402.00 |
|
1403.00 |
1501.00 |
1502.00 |
1503.00 |
1504.00 |
1505.00 |
1506.00 |
1508.00 |
1510.00 |
|
1512.00 |
1513.00 |
1601.00 |
1602.00 |
1603.00 |
1604.00 |
1605.00 |
1606.00 |
1607.00 |
|
1608.02 |
1701.00 |
1702.00 |
1703.00 |
1801.00 |
1802.00 |
1803.00 |
1901.00 |
1902.00 |
|
1903.00 |
2001.00 |
2002.00 |
2003.00 |
2004.00 |
2005.00 |
2006.00 |
2007.01 |
2008.00 |
|
2101.00 |
2102.00 |
2301.00 |
2502.03 |
2502.04 |
2502.07 |
2503.01 |
2503.02 |
2503.03 |
|
2504.02 |
2505.00 |
2602.01 |
2602.02 |
2603.03 |
2604.01 |
2604.02 |
2605.01 |
2606.04 |
|
2607.00 |
2608.00 |
2610.00 |
2707.01 |
2710.01 |
2716.00 |
2717.00 |
2718.01 |
2718.02 |
|
2720.01 |
2803.01 |
2803.02 |
2804.04 |
|
|
|
|
|
|
Cecil |
304.00 |
|
|
|
|
|
|
|
|
|
Charles |
8509.01 |
|
|
|
|
|
|
|
|
|
Dorchester |
9705.00 |
|
|
|
|
|
|
|
|
|
Frederick |
7501.00 |
7503.00 |
7509.00 |
|
|
|
|
|
|
|
Harford |
3029.01 |
|
|
|
|
|
|
|
|
|
Montgomery |
7009.04 |
|
|
|
|
|
|
|
|
|
Prince George's |
8017.04 |
8024.04 |
8025.02 |
8032.00 |
8034.01 |
8035.08 |
8035.09 |
8040.01 |
8043.00 |
|
8048.00 |
8051.01 |
8056.01 |
8056.02 |
8067.03 |
8072.00 |
|
|
|
|
Somerset |
9801.01 |
9806.00 |
|
|
|
|
|
|
|
|
Washington |
4.00 |
7.00 |
9.00 |
|
|
|
|
|
|
|
Wicomico |
3.00 |
102.00 |
|
|
|
|
|
|
|
|
There are no Difficult Development Areas in Maryland.
Source: HUD Office of the Secretary, August 22, 2005
Effective: January 1, 2006
JLH: 09/13/06 MD 2005 DDA and QCT
Remember that we are announcing future round deadlines, significant application changes, bond program amendments and other key dates and facts on our web site and by e-mail only. Please make sure that we have your correct and current e-mail address. Please send any additions or corrections to taxcredits@mdhousing.org or RentalHousing @mdhousing.org as soon as possible. As always, we thank you for your interest and participation in the multifamily housing programs in Maryland . We can be contacted at RentalHousing @mdhousing.org or by telephone at (410) 514-7446. |
For More Information, Contact:
Multifamily Housing Programs
Community Development Administration
Maryland Department of Housing and Community Development
100 Community Place
Crownsville, MD 21032-2023
taxcredits@mdhousing.org
410-514-7446
Toll Free (Maryland Only)- 800-543-4505
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