Berlin, Pennsylvania, a small community with historical roots in the 19th century, has a Low-Income Housing Tax Credit (LIHTC) funded affordable housing inventory of 34 units. These units, all designated as low-income, constitute approximately 3.86% of the city's estimated 880 housing units. This percentage falls below the 15-20% target for affordable housing in a balanced urban environment.

The LIHTC program has allocated $66,555 in project tax credits to Berlin for affordable housing development. This allocation represents 0.01% of Pennsylvania's total state funding. With one project, the average federal funding amounts to $66,555 per project or $1,957.50 per unit. The Berlin Manor project, completed in 1992, has been providing affordable housing options for over three decades. All 34 LIHTC-funded units are one-bedroom, catering to individuals or small households in need of affordable housing.

Berlin's population has fluctuated over the past decade. It decreased from 2,206 in 2010 to 1,922 in 2015, before increasing to 2,297 in 2022. This recent population growth may indicate an increasing demand for housing, including affordable options. Concurrently, the median income has shown an upward trend, rising from $37,173 in 2013 to $50,746 in 2022. This increase in median income could potentially impact the need for affordable housing, although income growth may not benefit all population segments equally.