This rental housing is generally in the form of garden apartments, attached housing, or apartments in high-rise or mid-rise buildings. The units have been specially designed for people who are age 62 or over and the handicapped. Construction or rental costs are financed by the state or federal government. Sponsors of this housing include non-profit or limited profit organizations or public housing authorities. There are income limitations for eligibility and the rents are either subsidized or below market value. There are usually lengthy waiting lists.