Property Valuation

Indiana's statewide LIHTC (Low-Income Housing Tax Credit) program affects property appraisals of affordable housing by:

ARequiring higher appraisals to justify tax credit awards
BRequiring appraisers to value the property based on its restricted income (LIHTC rents) rather than market rents✓ Correct
CExempting LIHTC properties from appraisal requirements
DAlways requiring the cost approach only

Explanation

LIHTC properties have income restrictions that cap rents below market. Appraisers must value them based on the restricted income stream rather than market rents, typically resulting in a lower appraised value than an unrestricted property.

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