Low Income Housing Tax Credits

The Low Income Housing Tax Credit Program (LIHTC) provides a strong incentive for private investment in new, affordable rental housing. Eligible projects receive federal income tax credits over a ten year period, commensurate with the percentage of the units set aside for eligible households.

In order to be eligible, a minimum of 20% of the project must be targeted to households earning 50% or less of median area income, or 40% of the project must be targeted to households earning 60% or less of median area income. Sponsors commit to the affordability levels for 99 years.

Qualified Allocation Plan

The Qualified Allocation Plan defines the process by which New Hampshire Housing Finance Authority will allocate Low Income Housing Tax Credits to affordable rental housing developments throughout the State of New Hampshire. Copies of the QAP are available here on New Hampshire Housing's website or, to obtain a copy by mail, contact Jessica McCarthy, Administrative Assistant, (603) 310-9272.

To receive updates about the QAP process, please click here to sign up.

2018 QAP Final (signed by the Governor 7/10/17)

Notice of Housing Trust Fund Availability (9/27/17)
2018 LIHTC Information Session Presentation (10/20/17)
2018 LIHTC Information Session Handout (10/20/17)
Checklist for LIHTC Applications
Preliminary Application Review

Proposed 2019 QAP & Application Schedule

Draft QAP - updated as of 4/5/18

September 2017 through early January 2018
Internal staff discussion regarding contents of the QAP

January 22, 2018, 9:30 am - 12:30 pm at NH Audubon, Concord (registration begins at 9:00 am)
Public forum with stakeholders to gather input regarding proposed changes
PowerPoint Presentation from January 22 Forum
January 22 Forum Discussion Summary

February 15, 2018 1:00 pm - 3:30 pm at NHHFA Bedford office (East Entrance Conference Rooms)
Public forum with stakeholders to gather input regarding draft of scoring categories

PowerPoint Presentation from February 15 Forum

The above two forums will be an early opportunity for participants to raise issues regarding the 2019 QAP.

All Authority meeting dates below are estimates.

February 20, 2018
Draft of QAP with proposed changes prepared for staff review

February 28, 2018
Draft QAP to Multi-Family Working Group for staff level approval

March 14, 2018
Present draft QAP to Multi-Family Housing Committee

March 23, 2018 10:00 am – 12:00 pm
Hold formal public hearing on draft QAP

Presentation from March 23, 2018 Public Hearing

April 4, 2018
Multi-Family Working Group approval of final QAP

April 18, 2018
Multi-Family Housing Committee approval of final QAP

April 26, 2018
Board approval of final QAP

May 2018 (projected date)
Governor approval of 2019 QAP

June 1, 2018
Preliminary applications due

July 9, 2018
NHHFA staff distributes preliminary review memos

August 24, 2018
Rental Production Program applications due

October 3, 2018
Multi-Family Working Group review of staff recommendations

October 17, 2018
Multi-Family Housing Committee review of staff recommendations

October 25, 2018
Board approval of 2019 Rental Production Program recommendations


QAP Archive

2017 QAP with Appendices

2016 QAP & Appendices

2015 QAP & Appendices

2014 QAP | Appendices

2013 QAP | Appendices

2012 QAP | Appendices

2011 QAP | Appendices

2010 QAP | Appendices

2009 QAP | Appendices

Rochester Transitional Housing

This project is being listed only as a requirement of our LIHTC Qualified Contract Process. Go to property listing>>