Yardi Matrix Report Illustrates Tax Policy’s Impact on Affordable Housing

Analysis of rent dynamics offers insights for developers and policymakers

SANTA BARBARA, Calif., April 1, 2026 – A new Yardi^® Matrix report describes how federal housing policy incentives help counter rising construction costs and regulatory constraints that limit the supply of new affordable housing.

The Low-Income Housing Tax Credit program’s designation of Difficult Development Areas and Qualified Census Tracts intends to support development in areas where costs or income conditions often create financing obstacles. Analyzing the rent relationships between affordable and market rate housing provides insights into “when and where affordable housing investments may be most effective,” states the report, which draws from a Yardi Matrix dataset comprising approximately 120,000 multifamily properties including more than 26,000 fully affordable properties with more than 3 million units.

Understanding how affordable housing competes with market-rate housing in DDA and non-DDA tracts also helps policymakers allocate scarce housing resources.

Get in-depth analysis into how differing rent dynamics in DDA and non-DDA locations influence competition between affordable and market-rate housing in the Yardi Matrix Affordable Housing National Report for April 2026.

Yardi Matrix offers the industry’s most comprehensive market intelligence tool for investment professionals, equity investors, lenders and property managers who underwrite and manage investments in commercial real estate. Yardi Matrix covers multifamily, single-family rentals/ build to rent, affordable housing, student housing, self storage, office, industrial, retail and vacant land property types. Email [email protected], call (480) 663-1149 or visit yardimatrix.com to learn more.

About Yardi
Yardi^® develops industry-leading software for all types and sizes of real estate companies across the world. With more than 10,000 employees, Yardi is working with our clients to drive significant innovation in the real estate industry. For more information on how Yardi is Energized for Tomorrow, visit yardi.com.