Housing Tax Credits

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.

The submission week for Full 9% Applications begins Monday, May 20th and the application period will close Friday, May 24th at 5 pm (EDT).  For the playback recording of the Full Application Workshop click here. 

S739 - Plan for Supplemental Financial Support
S.739 Allocation List
Appendix 3 30-Day Appeal and Reconsideration Process
S.739 Allocation and Appeal List

Cumming Group Reports
Additional Resources for 2020 and 2021 9% LIHTC Awards - 10/16/2023
Awarded Timeline for 2020 and 2021 Developments S.739 - 1/4/2024

2024 QAP - Revised 4/16/2024
2024 QAP-Certification of Approval
2024 Appendix A-Market Study Criteria
2024 Appendix B-Development Design Criteria
2024 Appendix C1-9% LIHTC
2024 Appendix C2-Tax-Exempt Bonds
2024 Appendix C3-State LIHTC
2024 Appendix E-Tax Credit Manual
2024 Fee Schedule
2024 Tax Credit Schedule - Revised 3/29/2024
2024 Construction Inspection Schedule
Approved Market Analyst List - 2/12/2024
Approved Appraiser List - 2/12/2024
2024 9% Tax Credit Preliminary Application Point Scores - Published 4/4/2024

2024 Full Application Workshop Recording
2024 9% Full Application Workshop Presentation
2024 9% Preliminary Application List
2024 Preliminary Application Workshop Recording
2024 Preliminary Application Workshop Presentation

2024 QAP Comments

2024 9% Tax Credit Application Scoring Template
2024 Bulletin #1 - 2/8/2024
2024 9% Tax Credit Application - 3/26/2024
Exhibit A Application Checklist - 4/11/2024
Exhibit AA Qualified Accessibility Consultant Requirements
Disabilities and Affirmative Fair Housing Statement
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit G Architect and or Professional Engineer Certification
Exhibit K Previous Participation Certificate
Exhibit OC Other Type of Credits (WORD) - Published 4/4/2024
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 Primary Market Area Analysis Summary
Exhibit U Utility Allowance Schedule Example
Exhibit W Identification of Wetlands Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Form 3 Developer Relocation Certification & Tenant Profile
Form CORP
Form LLC
Form LP
City-County-Legislative Notification (WORD)

2024 QAP Developer Roundtable Presentation
2024 QAP Developer Roundtable Recording
2024 QAP Initial Draft Virtual Meeting
2024 QAP Draft Public Hearing Recording
Public Notice - 9/8/2023

Form 5 Construction Inspection Request-25-75% - 4/10/2024
Form 6 Construction Inspection Request-100% - 4/10/2024
2023 QAP
2023 QAP-Certification of Approval
2023 Appendix A-Market Study Criteria
2023 Appendix B-Development Design Criteria
2023 Appendix C1-9% LIHTC
2023 Appendix C2-Tax-Exempt Bonds
2022 Appendix C3-State LIHTC
2023 Appendix E-Tax Credit Manual
2023 Fee Schedule
2023 Construction Inspection Schedule
Approved Appraiser List - 4/3/2023

2023 QAP Developer Roundtable Workshop Recording
2023 QAP Initial Draft Virtual Meeting
2023 QAP Draft Public Hearing Recording
2023 QAP Comments
Progress Report

Additional Resources for 2020 and 2021 9% LIHTC Awards - 10/16/2023
2022 QAP - 06/22/2022
2022 Appendix A - Market Study Criteria
Certification of Approval – 2022 QAP
2022 Appendix B - Development Design Criteria
2022 Appendix C - POI
Palmetto Opportunity Index - Excel
2022 Appendix E - Tax Credit Manual

2022 9% Tax Credit Preliminary Applications Point Scores - 3/11/2022
2022 9% Tax Credit Full Applications List - 7/6/2022
2022 9% Tax Credit Full Application Point Scores - 11/30/2022
2022 9% Tax Credit Full Application Point Scores - 12/19/2022
2022 9% Tax Credit Final Point Scores - 2/27/2023
2022 9% Tax Credit Award List
2022 9% Tax Credit Awarded Project Timeline
2022 Tax Credit Schedule - updated 9/26/2022
2023 Construction Inspection Schedule
Approved Appraiser List - 4/3/2023
Approved Market Analyst List - 11/22/2023

QAP Comments

2022 9% Full Application Workshop Presentation
2022 9% Full Application Workshop Recording
2022 9% Tax Credit Application
2022 9% Tax Credit Application Scoring Template
Exhibit A Application Checklist
Exhibit AA Qualified Accessibility Consultant Requirements
Disabilities and Affirmative Fair Housing Statement
Exhibit A 10% Expenditure Checklist
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit DD-Final Accessibility Inspection Checklist
Exhibit DD-2 Final Accessibility Inspection Checklist
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit EE Consultant Accessibility Certification Form
Exhibit F 10% Expenditure Attorney Opinion Letter (WORD)
Exhibit FF Owner Accessibility Certification
Exhibit G Architect and or Professional Engineer Certification
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure (WORD)
Exhibit K Previous Participation Certificate
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 Primary Market Area Analysis Summary
Exhibit U Utility Allowance Schedule Example
Exhibit W Identification of Wetlands Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Form 3 Developer Relocation Certification & Tenant Profile
Form 5 Construction Inspection Request-25-75% - 1/3/2024
Form 6 Construction Inspection Request-100% - 1/25/2024
Form CORP
Form LLC
Form LP
Progress Report
City-County-Legislative Notification (WORD)
2021 Qualified Allocation Plan (QAP)
2021 Application Schedule - 11/24/2020
Appendix C - Palmetto Opportunity Index
2021 9% Tax Credit Preliminary Applications List - 2/22/2021
2021 9% LIHTC Applications List - 6/1/2021
2021 9% Tax Credit Preliminary Applications Point Scores - 3/18/2021
2021 9% Tax Credit Full Applications Preliminary Point Scores - 7/14/2021
2021 9% Tax Credit Full Application Point Scores - 9/10/2021
2021 9% Tax Credit Final Point Scores
2021 LIHTC Award List
2021 LIHTC Awarded Project Timeline
Additional Resources for 2020 and 2021 9% LIHTC Awards - 10/16/2023
2021 LIHTC Awarded Project Timeline-Recycled Credits
Awarded Timeline for 2020 and 2021 Developments S.739 - 1/4/2024
2023 Construction Inspection Schedule

Bulletin #1 - 1/7/2021
Bulletin #2 - 1/22/2021
Bulletin #3 - 2/10/2021
Bulletin #4 - 2/17/2021
Bulletin #5 - 3/17/2021
Bulletin #6 - 3/30/2021
Bulletin #7 - 4/21/2021
Bulletin #8 - 5/3/2021
Bulletin #9 - 5/6/2021
Bulletin #10 - 8/4/2023
Public Notice - 12/17/2021
Public Notice - 1/27/2022

QAP Comments

2021 9% LIHTC Application Workshop Presentation - 3/11/2021
2021 Tax Credit Application
2021 Tax Credit Application Scoring Template
Exhibit A Application Checklist
Exhibit A 10% Expenditure Checklist
Exhibit A Placed in Service Checklist
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit F 10% Expenditure Attorney Opinion Letter
Exhibit G Placed in Service Architect or Professional Engineer Certification
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure
Exhibit J-1 Form Of CPA Final Allocation Certification Letter
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost (EXCEL)
Exhibit K Previous Participation
Exhibit M Certification of Sources and Uses
Exhibit N Gross Rent Floor Designation
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 2021 Primary Market Area Analysis Summary
Exhibit S-2 2021 Rent Calculation Worksheet-Market Study
Exhibit W Identification of Wetlands Certification
Exhibit X Developer Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Exhibit AA Accessibility Consultant Qualifications Statement
Exhibit BB Accessibility Consultant Qualifications Package Checklist
Exhibit CC Certification of Minimum Scope and Reporting Standards
Exhibit DD Final Accessibility Inspection Checklist
Exhibit DD-2 Final Accessibility Inspection Checklist
Exhibit EE Consultant Accessibility Certification Form
Exhibit FF Owner Accessibility Certification
Form CORP
Form LLC
Form LP
Form Q Rent Roll Addendum
Form 1 Project Rejection
Form 3 Developer Relocation Certification & Tenant Profile
Form 5 Construction Inspection Request-25-75% - 1/3/2024
Form 6 Construction Inspection Request-100% - 1/25/2024
Progress Report

HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist
HOME/TC Exhibit 4 Site and Neighborhood Standards
HOME/TC Exhibit 4 Site and Neighborhood Standards (WORD)
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form
HOME/TC Form M-8 Identity of Interest
HOME/TC Form M-8A Request for Identity of Interest
HOME/TC Form M-9 Debarment Certification
HOME/TC Form M-40 Site and Neighborhood Standards Certification
HOME/TC Form M-47T Tax Credit Eligibility Certification
HOME/TC Form M-52 Notice to Seller
HOME/TC Form M-53 Fair Housing - Developer Certification
2020 Qualified Allocation Plan (QAP)
2020 Tax Credit Application
2020 Tax Credit Schedule - Updated 3/18/2020
2020 Tax Credit Applications List - 6/16/2020
2020 Tax Credit Preliminary Point Scores - 9/15/2020
2020 LIHTC Award List - 3/16/2023
2020 LIHTC Awarded Project Timeline
2020 Exchange Credits Awarded Timeline
Additional Resources for 2020 9% LIHTC Awards
Additional Resources for 2020 and 2021 9% LIHTC Awards - 10/16/2023
Awarded Timeline for 2020 and 2021 Developments S.739 - 1/4/2024
Approved Market Analyst List

QAP Comments

Bulletin #1 - 1/28/2020
Bulletin #2 - 1/30/2020
Bulletin #3 - 2/28/2020
Bulletin #4 - 2/28/2020
Bulletin #4-QAP Appendix B - 2/28/2020
Bulletin #5 - 3/25/2020
Bulletin #6 - 4/27/2020
Bulletin #7 - 5/8/2020
Bulletin #8 - 5/20/2020
Bulletin #9 - 5/29/2020
Bulletin #10 - 6/5/2020
Bulletin #11 - 6/5/2020
Bulletin #12 - 6/10/2020
Bulletin #13 - 11/4/2020
Public Notice - 10/21/2019
Public Notice - 12/17/2021
Public Notice - 1/27/2022

Exhibit A Application Checklist
Exhibit A 10% Expenditure Checklist
Exhibit A Placed in Service Checklist
Exhibit B Completion Status
Exhibit C New Construction Attorney Opinion Letter
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit E Nonprofit Attorney Opinion Letter
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit F 10% Expenditure Attorney Opinion Letter
Exhibit G Architect or Professional Engineer Certification
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure
Exhibit J-1 Form Of CPA Final Allocation Certification Letter
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost (EXCEL)
Exhibit K Previous Participation
Exhibit K-1 Previous Development Syndication Compliance Certificate
Exhibit L Progress Report
Exhibit M Certification of Sources and Uses
Exhibit N Gross Rent Floor Designation
Exhibit O Allocation and IOI Attorney Opinion Letter
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 2019 Primary Market Area Analysis Summary
Exhibit S-2 2020 Rent Calculation Worksheet-Market Study
Exhibit W Identification of Wetlands Certification
Exhibit X Developer Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Exhibit AA Accessibility Consultant Qualifications Statement
Exhibit BB Accessibility Consultant Qualifications Package Checklist
Exhibit CC Certification of Minimum Scope and Reporting Standards
Exhibit DD Final Accessibility Inspection Checklist
Exhibit DD-2 Final Accessibility Inspection Checklist Form
Exhibit EE Consultant Accessibility Certification Form
Exhibit FF Owner Accessibility Certifcation
Form CORP
Form LLC
Form LP
Form Q Rent Roll Addendum
Form 1 Project Rejection Form
Form 3 Developer Relocation Certification & Tenant Profile
Form 5 Construction Inspection Request-25-75% - 1/3/2024
Form 6 Construction Inspection Request-100% - 1/25/2024
Progress Report

HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist
HOME/TC Exhibit 4 Site and Neighborhood Standards
HOME/TC Exhibit 4 Site and Neighborhood Standards (WORD)
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form
HOME/TC Form M-8 Identity of Interest
HOME/TC Form M-8A Request for Identity of Interest
HOME/TC Form M-9 Debarment Certification
HOME/TC Form M-40 Site and Neighborhood Standards Certification
HOME/TC Form M-47T Tax Credit Eligibility Certification
HOME/TC Form M-52 Notice to Seller
HOME/TC Form M-53 Fair Housing - Developer Certification
Proposed & Existing LIHTC and Tax-Exempt Bonds Developments (1988 - 2022) (PDF) - 1/2/2024
Proposed & Existing LIHTC and Tax-Exempt Bonds Developments (1988 - 2022) (Excel) - 1/2/2024
Year 15 Policy - 2/1/2024

Year 15 Current Properties
Program Information 2019 - 2011
LIHTC Market Studies
State Tax Credits

Please email questions regarding the Housing Tax Credit Program (LIHTC) to taxcreditquestions@schousing.com.

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