Zoning to Support Low-Income Housing Tax Credit Projects

Zoning Practice — September 2017

By Woo Kim, AICP


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The federal Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today. Nevertheless, the planning literature has, so far, been largely silent about the relationship between zoning and the development of LIHTC projects.

As a partial corrective, this issue of Zoning Practice discusses how LIHTC drives the production of affordable rental housing, summarizes common zoning barriers to LIHTC projects, explores potential zoning reforms to address these barriers, and highlights brief case studies of communities that have been successful in making space for LIHTC projects by reforming their zoning codes.


Page Count
Date Published
Sept. 1, 2017
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American Planning Association

About the Author

Woo Kim, AICP
Woo Kim is a principal in WRT’s planning and urban design practice. His work at WRT is focused primarily on neighborhood revitalization and development of equitable communities. To date, he has planned for the development of thousands of affordable housing units nationwide, and transformed communities large and small. He is adept at reaching minority/immigrant population groups, and building community capacity and trust.