Housing Tax Credit (LIHTC)
Income & Rent Limits
Development Utility Allowances
Multifamily Tax Exempt Bond Financing
HOME Investment Partnerships Program
South Carolina Housing Trust Fund
Small Rental Development Program
National Housing Trust Fund
Neighborhood Initiative Program
Neighborhood Stabilization Program
How Developments Are Monitored for Compliance
Housing Tax Credit (LIHTC)
The Housing Tax Credit Program (LIHTC) is designed to provide for-profit and nonprofit developers with an incentive to create and maintain affordable housing. This is the country’s most extensive affordable housing program. Developments that may qualify for credits include new construction, acquisition with rehabilitation, rehabilitation and adaptive reuse. Owners of and investors in qualifying developments can use the credit as a dollar-for-dollar reduction of federal income tax liability. Allocations of credits are used to leverage public, private and other funds in order to keep rents to tenants affordable.
2019 Qualified Allocation Plan (QAP)
2019 Tax Credit Manual
2019 LIHTC Program Schedule
2019 QCTs & DDAs
2019 Tax Credit Application
2019 Tax Credit Applications List - 3/15/2019
Bulletin #1 - 1.29.2019
Bulletin #2 - 2.28.2019
Public Notice - Public Hearing
QAP Comments
File Upload Instructions
Market Analyst Approved List
Exhibit A Application Checklist PDF WORD
Exhibit A 10% Expenditure Checklist PDF WORD
Exhibit A Placed in Service Checklist PDF WORD
Exhibit B Completion Status PDF WORD
Exhibit C New Construction Attorney Opinion Letter PDF WORD
Exhibit D Rehab Attorney Opinion Letter PDF WORD
Exhibit E Nonprofit Attorney Opinion Letter PDF WORD
Exhibit F 10% Expenditure Attorney Opinion Letter PDF WORD
Exhibit G Architect or Professional Engineer Certification PDF WORD
Exhibit G Placed in Service Architect or Professional Engineer Certification PDF WORD
Exhibit H Certification of 10% Expenditure PDF WORD
Exhibit I CPA Certification of Costs and 10% Expenditure PDF WORD
Exhibit J-1 CPA Final Allocation Certification PDF WORD
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost EXCEL
Exhibit K Previous Participation PDF WORD
Exhibit K-1 Previous Development Syndication Compliance Certificate PDF WORD
Exhibit L Progress Report PDF WORD
Exhibit M Certification of Sources and Uses PDF WORD
Exhibit N Gross Rent Floor Designation PDF WORD
Exhibit O Allocation and IOI Attorney Opinion Letter PDF WORD
Exhibit P Identity of Interest PDF WORD
Exhibit R Physical Needs Assessment PDF WORD
Exhibit S 2019 Market Study Guidelines PDF WORD
Exhibit S-2 2019 Primary Market Area Analysis Summary PDF WORD
Exhibit S-2 2019 Rent Calculation Worksheet EXCEL
Exhibit T Primary Appraiser Certification Letter PDF WORD
Exhibit U Utility Allowance Schedule PDF WORD
Form CORP PDF WORD
Form LLC PDF WORD
Form LP PDF WORD
Form Q Rent Roll Addendum EXCEL
Form 1 Project Rejection Form PDF WORD
Form 2 Site Service Distances EXCEL
Form 3 Developer Relocation Certification & Tenant Profile PDF WORD
Form 4 Annual Operating Expense Certification EXCEL
Form 5 Construction Inspection Review Form - REVISED 5.9.2019 EXCEL
HOME/Tax Credit Manual
HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist PDF
HOME/TC Exhibit 2 General Information Notice Not Displaced PDF WORD
HOME/TC Exhibit 3 General Information Notice To Be Displaced PDF WORD
HOME/TC Exhibit 4 Site and Neighborhoods Standards PDF WORD
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form PDF
HOME/TC Form M-39 Tenant Profile Form PDF
HOME/TC Form M-40 Site and Neighborhood Standards Certification PDF
HOME/TC Form M-47T Tax Credit Eligibility Certification PDF
HOME/TC Form M-52 Notice to Seller PDF
HOME/TC Form M-53 Fair Housing ‐ Developer Certification PDF WORD
HOME/TC Form M-67 Project Occupancy Report EXCEL
2019 Tax Credit Manual
2019 LIHTC Program Schedule
2019 QCTs & DDAs
2019 Tax Credit Application
2019 Tax Credit Applications List - 3/15/2019
Bulletin #1 - 1.29.2019
Bulletin #2 - 2.28.2019
Public Notice - Public Hearing
QAP Comments
File Upload Instructions
Market Analyst Approved List
Exhibit A Application Checklist PDF WORD
Exhibit A 10% Expenditure Checklist PDF WORD
Exhibit A Placed in Service Checklist PDF WORD
Exhibit B Completion Status PDF WORD
Exhibit C New Construction Attorney Opinion Letter PDF WORD
Exhibit D Rehab Attorney Opinion Letter PDF WORD
Exhibit E Nonprofit Attorney Opinion Letter PDF WORD
Exhibit F 10% Expenditure Attorney Opinion Letter PDF WORD
Exhibit G Architect or Professional Engineer Certification PDF WORD
Exhibit G Placed in Service Architect or Professional Engineer Certification PDF WORD
Exhibit H Certification of 10% Expenditure PDF WORD
Exhibit I CPA Certification of Costs and 10% Expenditure PDF WORD
Exhibit J-1 CPA Final Allocation Certification PDF WORD
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost EXCEL
Exhibit K Previous Participation PDF WORD
Exhibit K-1 Previous Development Syndication Compliance Certificate PDF WORD
Exhibit L Progress Report PDF WORD
Exhibit M Certification of Sources and Uses PDF WORD
Exhibit N Gross Rent Floor Designation PDF WORD
Exhibit O Allocation and IOI Attorney Opinion Letter PDF WORD
Exhibit P Identity of Interest PDF WORD
Exhibit R Physical Needs Assessment PDF WORD
Exhibit S 2019 Market Study Guidelines PDF WORD
Exhibit S-2 2019 Primary Market Area Analysis Summary PDF WORD
Exhibit S-2 2019 Rent Calculation Worksheet EXCEL
Exhibit T Primary Appraiser Certification Letter PDF WORD
Exhibit U Utility Allowance Schedule PDF WORD
Form CORP PDF WORD
Form LLC PDF WORD
Form LP PDF WORD
Form Q Rent Roll Addendum EXCEL
Form 1 Project Rejection Form PDF WORD
Form 2 Site Service Distances EXCEL
Form 3 Developer Relocation Certification & Tenant Profile PDF WORD
Form 4 Annual Operating Expense Certification EXCEL
Form 5 Construction Inspection Review Form - REVISED 5.9.2019 EXCEL
HOME/Tax Credit Manual
HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist PDF
HOME/TC Exhibit 2 General Information Notice Not Displaced PDF WORD
HOME/TC Exhibit 3 General Information Notice To Be Displaced PDF WORD
HOME/TC Exhibit 4 Site and Neighborhoods Standards PDF WORD
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form PDF
HOME/TC Form M-39 Tenant Profile Form PDF
HOME/TC Form M-40 Site and Neighborhood Standards Certification PDF
HOME/TC Form M-47T Tax Credit Eligibility Certification PDF
HOME/TC Form M-52 Notice to Seller PDF
HOME/TC Form M-53 Fair Housing ‐ Developer Certification PDF WORD
HOME/TC Form M-67 Project Occupancy Report EXCEL
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Tax Credit Questions & Answers
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Year 15 Current Properties
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Program Information 2018 - 2011
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LIHTC Market Studies
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Questions regarding the Housing Tax Credit Program (LIHTC) can be directed to Jeff Maddox in the Housing Development Division.