In Evicted, Matthew Desmond persuasively argues, “Affordable housing is a human capital investment, just like job programs or education, one that would strengthen and steady the American workforce.” 1In the spirit of Maslow’s hierarchy of needs and as demonstrated in Desmond’s work, it is difficult for someone to maintain employment or undertake education if where one will sleep in the evening is uncertain. 2Therefore, one way local and state governments can improve the lives of the working poor and develop their communities is through careful consideration of the placement of federal low-income housing tax credit (LIHTC) projects.

Placement either in opportunity areas with quality schools, jobs, and surroundings; or redeveloping areas that are part of a well-defined redevelopment plan, could place lower-income individuals in quality affordable housing close to work and quality schools. Those of lesser means would then have more time to be with their families or work which may aid income mobility and improve the community as a whole. In 2015 the US Supreme Court affirmed disparate impact claims under the Fair Housing Act (FHA). State housing finance authorities (HFAs) must balance fair housing concerns of dispersing subsidized housing with community development concerns targeting aid to disinvested areas. Subsidized housing in areas of higher segregation or poverty may otherwise reduce household income-mobility and expose residents to worse crime and health outcomes. This paper examines two conflicting objectives inherent to LIHTC allocation: placement in 1), impoverished or revitalizing neighborhoods or 2), areas of greater opportunity. The paper focuses on the spatial allocation of LIHTC projects in metropolitan Milwaukee allocated by Wisconsin’s HFA, the Wisconsin Housing and Economic Development Authority (WHEDA).

The tax Credit for Housing Projects in Metropolitan Milwaukee, USA. It is an interesting paper on low-income housing tax credit in Milwaukee state and holds a great knowledge base for people elsewhere. There are two prevailing philosophies in fighting housing-based poverty. One argument suggests policy should deconcentrate poverty, while the other believes more resources should be established in impoverished areas. This paper also examines the issue that has played out in the Wisconsin Housing and Economic Development Authority’s (WHEDA) allocation of federal low-income housing tax credits in metropolitan Milwaukee.