Low Income Housing Tax Credits & Seniors in Illinois, 2018-2019

Illinois Housing Development Authority's (IHDA) 2018-2019 Qualified Allocation Plan (QAP) includes incentivizes senior housing development with additional points.

“Elderly” shall mean housing

(i) intended for, and solely occupied by, persons age 62 or older; or

(ii) intended and operated for occupancy by at least one-person age 55 years or older per unit, and at least 80% of units within the Project are so occupied, when such housing also provides Elderly Services, as defined herein; or

(iii) provided for under any state or federal program that HUD has determined is specifically designed and operated to assist elderly persons (as defined in the state or federal program).

“Elderly Services” shall mean two or more of the following: social and recreational programs, continuing education, information and counseling, recreation, homemaker, outside maintenance and referral services, an accessible physical environment, emergency and preventive health care programs, congregate dining facilities, transportation to facilitate access to social services and facilities available to them.

Elderly Restricted Units


Two-bedroom units as a % of Elderly restricted units


1 – 9.9%


10.0 – 25.0%


Thresholds for neighborhood assets include:

  • Education- All Sites located within the proximity radius of a community college, training center, or continuing education center that offers adult education courses targeting elderly populations


Contributed By: 
National Housing Trust

Other Items of Interest