The Department of Housing and Urban Development recently issued a notice designating the Qualified Census Tracts (QCTs) for purposes of the low-income housing tax credit.

The list can be seen at

The new designation of QCTs is based on data from the 2010 Decennial Census and the 2006-2010 tabulations of the American Community Survey, and it is the first time since 2007 that there are substantial changes.

The notice explains that the designation of QCTs for 2013 is being made earlier than in recent years to provide more time for the public to adjust to the revised list “because QCTs have not changed substantially since 2007 and because the boundaries and numbering of the Census Tracts established for the 2010 Decennial Census may differ from those established for the 2000 Census upon which past QCT designations were based.”

QCTs are significant because projects in these areas may be eligible for a 30 percent basis boost.