The Louisiana Rural LIHTC Portfolio comprises two stabilized affordable housing communities: Moss Oaks (46 units, New Iberia) and Homes at Willow Villas (44 units, Hammond), totaling 90 units across two supply-constrained rural Louisiana markets. Both properties operate as single family style, three and four bedroom homes, a product type that consistently outperforms traditional multifamily on occupancy and resident retention. The portfolio is 100% occupied and generating $358,312 in NOI at a 7.46% in-place cap rate. Both communities are operating within the LIHTC Extended Use period under Section 42, providing long term regulatory stability and a well defined pathway for rent growth. Current rents sit below maximum allowable levels, creating a structured, policy governed opportunity to grow NOI through the program's mark to max mechanism, with no reliance on market speculation or lease-up risk. New Iberia's economy is supported by energy, agriculture, and tourism, while Hammond is anchored by Southeastern Louisiana University and North Oaks Medical Center. Both markets reflect sustained, inelastic demand for affordable housing with limited new supply, fundamentals that support durable occupancy and income stability over the hold period.