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Section 42 properties have been active in the development and acquisition marketplace.  This property type has several unique features and presents unique valuation issues for appraisers.


This workshop provides an overview various subsidized housing types, with a primary focus on Section 42 properties. An explanation of how tax credit properties work is provided, as well as a walk-through of how the tax credit development is funded. The material includes valuation methods and resources for data applied in the analysis. Valuation issues regarding real property, tangible personal property, and intangible personal property are addressed.

Valuation of Subsidized Housing

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