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November 4, 2016
Novogradac & Company LLP’s DDA, QCT Mapping Tool Highlights Key Changes

Novogradac & Company LLP today unveiled a free online mapping tool that allows users to search and browse areas designated by the U.S. Department of Housing and Urban Development (HUD) as difficult development areas (DDAs) and qualified census tracts (QCTs) for 2017 and to see year-to-year changes. Low-income housing tax credit (LIHTC) properties in those areas are eligible for a boost of up to 30 percent in their eligible basis, which allows for a larger maximum LIHTC allocation.

“This mapping tool makes it easy to see whether properties are in DDAs or QCTs, and to see how those designations change over time,” said Michael J. Novogradac, CPA, the managing partner of the national accounting and consulting firm. “Those designations are extremely important for developers and others in the LIHTC world. We now have them in one place.”

The tool, created by Novogradac’s geographic information systems experts, allows users to see what areas are designated as QCTs or DDAs for 2017 and to compare that to their designation in 2016. This marks the second year that DDA designations in metropolitan areas apply to ZIP Code Tabulation Areas (known as a small DDAs or SDDAs), rather than counties, so the Novogradac DDA and QCT Mapping Tool is especially a valuable resource to distinguish areas within a larger metro region.

The 2017 designations are effective for properties receiving allocations for 9 percent LIHTCs or using tax-exempt bonds issued after Jan. 1, 2017. The Novogradac DDA and QCT Mapping Tool is for informational purposes only–official determination of DDAs and QCTs is based on HUD’s mapping tool.

Novogradac & Company LLP offers the DDA and QCT Mapping Tool at

About Novogradac & Company

Novogradac began operations in 1989 and has since grown to more than 500 employees and partners with offices in San Francisco, San Rafael, Walnut Creek and Long Beach, Calif.; Dover, Columbus and Cleveland, Ohio; St. Louis; Boston; New York; Chicago; Austin and Dallas, Texas; Portland, Ore.; Naples, Fla., Raleigh, N.C.; Toms River and Iselin, N.J.; and the greater metropolitan areas of Philadelphia; Washington, D.C.; Atlanta; Detroit; Kansas City, Mo.; and Seattle.

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