$25 Million Ground-Up Affordable Housing Construction Loan in Los Angeles

By Trevor Damyan, Commercial Mortgage Broker at Commercial Lending Solutions

A $25 million ground-up affordable housing construction loan in Los Angeles is one of the most capital-stack-complex financings in commercial real estate. Most $25M LA affordable housing projects combine 4 percent LIHTC equity, tax-exempt bonds (CDLAC allocation), state HFA soft debt (HHAP, NPLH, AHSC, MHP), city of LA soft debt (HHH, LACAHC), city ED1 streamlining, and senior debt from a permanent lender at construction conversion. The structuring complexity is significant but the capital availability for properly-structured affordable housing in LA is meaningful.

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What a $25M Affordable Housing Construction Capital Stack Looks Like

$25M LA ground-up affordable housing capital stacks combine 6 to 10 capital sources. The senior debt typically funds 40 to 60 percent of total cost; LIHTC equity, soft debt, and tax-exempt bond layers fill the balance.

Capital Source Rate / Cost Size / LTV Notes
Senior construction debt (HUD 221(d)(4) or bank) 5.85 to 6.45% (HUD 35-yr) or SOFR + 275 (bank) $15M to $22M / 40 to 65% of total cost Permanent perm at conversion or bank construction + agency take-out
4 percent LIHTC equity Equity ($0.85 to $0.95 per credit dollar) $6M to $10M of equity Tax credit equity from syndicator
Tax-exempt bonds (CDLAC) Variable rate or fixed 5.50% $8M to $14M of bond proceeds Required for 4% LIHTC eligibility
State HFA soft debt (HHAP / NPLH / AHSC) 1 to 4% subordinate $3M to $8M soft debt Layered subordinate to senior
City of LA soft debt (HHH / LACAHC) 1 to 3% subordinate $2M to $5M soft debt City-specific affordable housing financing
Sponsor / GP equity Equity contribution $1M to $3M Sponsor and developer fee deferral

Pricing reflects active CLS CRE quote pipeline as of April 2026. Specific deal pricing depends on sponsor, property, and structure.

Who Closes a $25M Affordable Housing Construction Deal

Typical $25M LA affordable housing sponsors are mission-aligned non-profit and for-profit developers with multiple completed LIHTC projects. Sponsors include mission-aligned housing developers (Eden Housing, BRIDGE Housing, Mercy Housing, Abode Communities, A Community of Friends, others), for-profit affordable specialists, and structured capital funds. Sponsor experience with LIHTC, tax-exempt bonds, and California-specific soft debt programs is essential.

A Real $25M Example

On a $26M ground-up 78-unit 100 percent affordable multifamily project in South LA serving 30 to 60 percent AMI residents, the sponsor was a non-profit affordable housing developer with 14 completed LIHTC projects. The capital stack included $14M of senior construction debt from a tax-exempt bond-funded construction lender (converting to permanent at completion), $7.2M of 4 percent LIHTC equity, $11M of tax-exempt bonds (CDLAC allocation), $4.2M of HHAP state soft debt, $2.5M of HHH city of LA soft debt, $800K of MHP state soft debt, and $400K of deferred developer fee. The deal closed after a 22-month structuring and approval process. Construction took 22 months. The deal placed in service at month 26 with full LIHTC compliance and 30-year affordability commitment.

Anonymized. All deal references protect borrower and lender identity.

$25M Ground-Up Affordable Housing LA FAQ

4 percent Low-Income Housing Tax Credit is a federal tax credit program for affordable housing development. 4 percent credits are non-competitive (every qualifying project receives them) and require pairing with tax-exempt bond financing. Properties typically restrict 100 percent of units to households at 60 percent AMI or below.
HHAP (Homeless Housing, Assistance, and Prevention) is a California state soft debt program providing subordinate financing for affordable housing serving people experiencing or at risk of homelessness.
HHH (Proposition HHH) is a Los Angeles city affordable housing bond program providing subordinate financing for affordable housing developments serving very low and extremely low income households.
California Debt Limit Allocation Committee allocates the state's annual federal volume cap for tax-exempt bonds. Affordable housing developers compete for CDLAC allocation, which is required for 4 percent LIHTC eligibility.
Typical structuring and approval timeline is 18 to 30 months from initial site control through construction loan close. The timeline includes CDLAC allocation, LIHTC application, state and local soft debt applications, syndicator negotiation, and construction loan underwriting.
No, but they are advantageous. For-profit affordable specialists also access the same programs. Mission-aligned non-profit developers often have stronger relationships with state and local agencies and may receive preference in some funding allocations.
ED1 (Executive Directive 1) is a Los Angeles city executive order streamlining ministerial approvals for 100 percent affordable housing projects. ED1 eliminates discretionary review and accelerates entitlement timelines for qualifying projects.

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