This report reveals that in the San Francisco Bay Area, cities that are less racially diverse are not being allocated their fair share of moderate- and lower-income housing. Analyzing housing data from 1999 to 2017 for all local jurisdictions under the authority of the Association of Bay Area Governments, the findings in this report raise legal questions about a potentially disparate racial impact in the Bay Area's current housing needs allocation methodology, elevating concerns about housing equity in other parts of California as well.

This study comprehensively analyzes the administration of the Low Income Housing Tax Credit (LIHTC) program in California by examining LIHTC developments in the San Francisco Bay Area. This vitally important program shapes whether millions of Americans and their families have access to good jobs, safe neighborhoods, and secure housing. The findings in the report can be used by policymakers and other stakeholders to advocate for changes to California’s procedures for allocating tax credits.