A new brief by the Urban Land Institute and Enterprise Community Partners examines the many factors that make it expensive to develop affordable rental housing. The authors note that “As public funding sources come under threat - in efforts to reduce government expenditures or simplify the tax code - it becomes increasingly necessary to identify opportunities to lower the cost of providing affordable homes. “ The brief is the first in a series of publications on the cost issue. Future installments will include a full report with detailed recommendations and market based case studies that explore the issue from a local perspective.