Board of Housing Multifamily Program

2008 High Cost Areas
Low Income Housing Tax Credits

Section 42(d)(5)(C) of the Internal Revenue Code defines a Qualified Census Tract as any census tract or equivalent geographic area in which at least 50% of households have an income less than 60% of the Area Median Gross Income (AMGI). Section 42 defines a Difficult Development Area as any area designated by the Secretary of HUD as an area that has high construction, land and utility costs relative to the AMGI.

When an area, which can be a county or a specific census tract, is designated as either a Qualified Census Tract or a Difficult to Develop Area, a project proposed for a high cost area is eligible for an increase in eligible basis of up to 130%. This means that a greater amount of tax credits than otherwise available may be approved, if it is determined that the greater amount is needed for financial feasibility of given projects.

Montana Bureau of Census Designated
Qualified Census Tracts


County/Metropolitan...............................Area Tract(s)

 Big Horn County......................................9403.00, 9406.00, 9407.00
Blaine County...........................................9401.00, 9402.00
Great Falls MSA, Cascade County........5.00, 6.00, 7.00, 8.00
Chouteau County.....................................9401.00
Daniels County.........................................9402.00, 9403.00
Gallatin County.........................................6.00, 9.00, 11.00
Glacier County..........................................9401.00, 9402.00, 9403.00
Golden Valley County.............................1.00
Hill County................................................403.00, 9401.00, 9402.00
Lake County..............................................9405.00
Lewis and Clark County..........................9.00
Lincoln County........................................5.00
Missoula MSA, Missoula County.......2.01, 3.00, 5.00, 7.00
Phillips County........................................9402.00
Pondera County......................................9403.00
Ravalli County.........................................8.00
Roosevelt County...................................9401.00, 9402.00, 9404.00
Rosebud County.....................................9404.00
Sanders County.......................................9401.00
Sheridan County.....................................9402.00
Silver Bow County.................................1.00
Valley County.........................................9405.00
Billings MSA, Yellowstone County....2.00, 3.00


2008 Montana HUD Designated Difficult to Develop Areas


Beaverhead County
Flathead County
Madison County
Meagher County
Mineral County
Park County
Ravalli County