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federalUnited StatesLow-Income Housing Tax Creditlease

Low-income units must be rented on a non-transient basis with a minimum six-month initial lease

lihtc.lease.minimum_term_non_transient · v1.0.0

A residential unit is not a low-income unit if it is used on a transient basis. The initial lease term must be at least six months, except for units in qualifying transitional housing for the homeless or single-room occupancy housing.

Confidence
high
Effective from
1990-01-01
Last reviewed
2026-08-22

Evidence required

  • Executed lease agreement(exactly_one)

Citations

All sources verified within 1 day
  • Internal Revenue Code Section 42 - Low-income housing credit
    42(i)(3)(B)
    statuteSource ↗verified 1d ago