One Piece of the Puzzle: The Role of Tax Strategies in Addressing Oregon’s Housing Crisis
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Date
2024-05-20
Authors
Hayden, Juliet
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon School of Law
Abstract
This Comment will begin by exploring the history and current status of the housing crisis on a national scale and the direct impacts of the housing crisis on the state of Oregon. The Comment will then describe the mechanics, challenges, and efficacy of both the federal Low-Income Housing Tax Credit (LIHTC) and the state-level Oregon Affordable Housing Tax Credit (OAHTC). Finally, the Comment will offer recommendations to improve the existing tax strategies as well as the supplemental programs that policymakers should implement to better address Oregon’s affordable housing crisis.
Description
28 pages
Keywords
Land use regulations, Oregon, Affordable housing, Tax credits
Citation
102 Or. L. Rev. 547