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Affordable Equity Partners, Inc. (AEP) is a financial resources company that helps developers and investors utilize state and federal low income housing and historic rehabilitation tax credit programs to create enduring value in neighborhoods and communities, while at the same time reducing tax liability.

AEP assists communities and developers (both for-profit and non-profit) during the pre-development and construction stages of a project and can help with property management. Our staff of experienced financial professionals provides the expertise necessary to get the most out of available tax credit programs. In fact, AEP can provide full-service financial consulting to help you maximize both state and federal tax credits.


Jeffrey E. Smith, President and CEO of AEP, has been active with the Low-Income Housing Tax Credit Program since the creation of the Tax Reform Act of 1986. The LIHTC is a federal program that provides tax incentives in affordable rental housing for families and seniors. Jeff was instrumental in drafting the legislation for the state tax credit in Missouri in 1990 and subsequently in Georgia in 2001.

As an industry leader, AEP continues to foster trusted partnerships with experienced architects, developers and contractors in tax credit investing. In fact, AEP has syndicated more than 400 tax credit developments and has never lost a tax credit.


  • AEP is committed to developing long-term relationships with our housing investment partners and to providing the flexible and responsive service our clients expect.
  • AEP has extensive expertise in the syndication of affordable housing and historic renovation programs, with a team of experienced professionals in all facets of development.
  • AEP performs an extensive, due diligence process on every property to ensure only top quality investments are made, thus reducing the threshold risk for the investor. In addition, AEP employs trusted and reputable third-party consultants for each investment.

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