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The U.S.
Department of Housing and Urban Development (HUD) published a Notice on September 27, 2006 designating calendar year 2007
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 QCT’s and DDA’s
in Maryland. Please note that there
are some changes among QCT’s. New
QCT’s as of 2007 are indicated in Bold,
and QCT’s that will be dropped in 2007 are indicated by a strikethrough. Jurisdictions affected by changes in QCT
status are Anne Arundel, Montgomery, Prince George’s, and Wicomico Counties
and the City of Baltimore. In
addition, St. Mary’s County had its designation as a DDA which was lost for
2006, restored for 2007.
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MARYLAND
LOW-INCOME HOUSING
TAX CREDIT PROGRAM |
2007 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
7302.03 |
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 |
7020.00 |
|
|
|
|
|
|
|
|
|
|
Prince George's |
8017.04 |
8021.05 |
8024.04
|
8025.02 |
8027.00 |
8032.00 |
8034.01 |
8035.08 |
8035.09 |
|
|
8040.01 |
8043.00 |
8048.00 |
8051.01 |
8052.02 |
8055.00 |
8056.01 |
8056.02 |
8059.01 |
|
|
8067.03 |
8072.00 |
|
|
|
|
|
|
|
|
|
|
Somerset |
9801.01 |
9806.00 |
|
|
|
|
|
|
|
|
|
|
Washington |
4.00 |
7.00 |
9.00 |
|
|
|
|
|
|
|
|
|
Wicomico |
3.00 |
102.00
|
|
|
|
|
|
|
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Difficult Development Areas: St. Mary’s County |
Source:
HUD Office of the Secretary, September 27, 2006
Effective: January 1, 2007
JLH: 09/27/06 MD 2007 DDA and QCT
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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.
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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
Related Links
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