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
Tax Credit Questions & Answers
Year 15 Current Properties
Program Information 2018 - 2011
LIHTC Market Studies

Questions regarding the Housing Tax Credit Program (LIHTC) can be directed to Jeff Maddox in the Housing Development Division.