<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001945763</cik>
        <entityName>PNC LIHTC Fund 82, LLC</entityName>
        <issuerAddress>
            <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
            <city>Portland</city>
            <stateOrCountry>OR</stateOrCountry>
            <stateOrCountryDescription>OREGON</stateOrCountryDescription>
            <zipCode>97204</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>503-432-5857</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2021</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>PNC LIHTC Fund 82 MM, Inc.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>PNC LIHTC Fund 82 MM, Inc. is the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>N/A</firstName>
                <lastName>PNC Bank, National Association</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>PNC Bank, National Association is an affiliate of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Todd</firstName>
                <lastName>Crow</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Todd Crow is a director and the president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Thomas</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Michael Thomas is a director of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Wendy</firstName>
                <lastName>Bade</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Wendy Bade is a senior vice president and the treasurer of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kyle</firstName>
                <lastName>Cox</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Kyle Cox is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Gibson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>David Gibson is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Annika</firstName>
                <lastName>Holte</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Annika Holte is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ashlie</firstName>
                <lastName>Johnson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Ashlie Johnson is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <lastName>Leybold</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Timothy Leybold is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lauren</firstName>
                <lastName>Praechter</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Lauren Praechter is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Megan</firstName>
                <lastName>Ryan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Megan Ryan is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lisa</firstName>
                <lastName>Williams</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Lisa Williams is a senior vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kristi</firstName>
                <lastName>Bonacci</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Kristi Bonacci is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen</firstName>
                <lastName>Beikman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Stephen Beikman is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Andrew</firstName>
                <lastName>Fritz</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Andrew Fritz is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Hasselwander</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>David Hasselwander is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christine</firstName>
                <lastName>Hruska</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Christine Hruska is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kelly</firstName>
                <lastName>Lucas</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Kelly Lucas is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Rouse</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>David Rouse is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Julie</firstName>
                <lastName>Safley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Julie Safley is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Cynthia</firstName>
                <lastName>Voyles</lastName>
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            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Cynthia Voyles is a vice president of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joy</firstName>
                <lastName>O'Brien</lastName>
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            <relatedPersonAddress>
                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Joy O'Brien is the secretary of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kristin</firstName>
                <lastName>Biehl</lastName>
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                <street1>121 S.W. MORRISON STREET, SUITE 1300</street1>
                <city>Portland</city>
                <stateOrCountry>OR</stateOrCountry>
                <stateOrCountryDescription>OREGON</stateOrCountryDescription>
                <zipCode>97204</zipCode>
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            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
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            <relationshipClarification>Kristin Biehl is an assistant secretary of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Blair</firstName>
                <lastName>Miicke</lastName>
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                <zipCode>97204</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Blair Miicke is an assistant secretary of the managing member of the issuer.</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Real Estate</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2022-11-10</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>28658370</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>PNC Capital Markets, LLC</recipientName>
                <recipientCRDNumber>15647</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>300 5th Avenue, Fifth Floor</street1>
                    <city>Pittsburgh</city>
                    <stateOrCountry>PA</stateOrCountry>
                    <stateOrCountryDescription>PENNSYLVANIA</stateOrCountryDescription>
                    <zipCode>15222</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>28658370</totalOfferingAmount>
            <totalAmountSold>28658370</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>25508</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PNC LIHTC Fund 82, LLC</issuerName>
                <signatureName>Lizbelle Aracena</signatureName>
                <nameOfSigner>Lizbelle Aracena</nameOfSigner>
                <signatureTitle>Attorney in Fact Under Power of Attorney</signatureTitle>
                <signatureDate>2022-11-23</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
