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Low-Income Housing Tax Credits (LIHTC)

The Low-Income Housing Tax Credit (LIHTC) program is currently the single largest source of federal capital subsidy to create and preserve affordable rental housing.

The Low-Income Housing Tax Credit (LIHTC) Program provides a strong incentive for private investment in affordable rental housing. The LIHTC program gives investors a dollar-for-dollar reduction in federal tax liability in exchange for providing funding to affordable housing developments.

The Qualified Allocation Plan (QAP) defines the process and criteria by which New Hampshire Housing will allocate Low-Income Housing Tax Credits to affordable rental housing developments throughout the State of New Hampshire.

Copies of the Qualified Allocation Plan (QAP) are available here or by contacting Rebecca Griswold, Administrative Assistant, (603) 310-9272.

Additional information regarding the QAP process, criteria, application, and related forms can be found below.

Stay Informed. Join our email list to receive updates on the QAP Process.

The Qualified Allocation Plan (QAP) defines the process by which New Hampshire Housing will allocate Low-Income Housing Tax Credits to affordable rental housing developments throughout the State of New Hampshire.

2027-2028 QAP
2027-2028 Qualified Allocation Plan Schedule
2027-2028 QAP May 25, 2025 Development Costs Forum – PowerPoint

CURRENT QAP
2025-2026 Qualified Allocation Plan Amended – June 2025
2025-2026 Qualified Allocation Plan Amendment – December 2024
2025-2026 Qualified Allocation Plan – March 2024
New Hampshire Housing Opportunity Index – 2025-2026 QAP (see HFA 109.07.A.7.b)

Instructions to Use Housing Opportunity Index 2025 Map on ArcGIS:
Step 1:  Click on the link above to access the opportunity index map.
Step 2: Click the search box and type in an address (street number and name, city/town, zip code, state) or choose Use current location. Click the address that populates after typing the address (this will automatically populate while typing).
Step 3: Data on the left-side will appear for that location with the census tract and total points information.
Step 4: Click on the Adobe icon on the upper right corner above the Total Points information (underneath the address bar) to export the area of interest. Choose the file type, either PDF, JPG, or PNG).
Step 5: Print or take a screen shot of the map (including the address) with the total points showing to submit in your application package to NH Housing.

Qualified Locations for Points in 2025-2026 QAP (HFA 109.07.A.7.a)

Rural Towns for Basis Boost in 2025-2026 QAP (HFA 109.04.F)

Final Cost Certification Template

New Hampshire Housing is required under RSA 204-C:8-a to publish information on maximum restricted rents, utility allowances, vacancy rates, and capitalization rates to assist municipal tax assessors in appraising residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a.

NH Department of Revenue Administration General Assessment Forms
PA-67 Low Income Housing Tax Credit Program, Annual Filing to Municipality (HB1442)
Vacancy Rates by County
Capitalization Rates
RSA 75
Municipalities by HUD Metropolitan FMR Area

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

CONTACT

Natasha Dube
Director, Business Operations

Anna Breen
Program Manager
(603) 310-9366

AFFORDABLE HOUSING FUND

The Affordable Housing Fund (AHF) program provides low-interest loans and grants for the construction, rehabilitation, and/or acquisition of housing affordable to families and individuals with low to moderate incomes. Since its inception, the Fund has invested $39 million in 90 projects, leveraging more than $400 million to help support the development or preservation of 2,400 housing units statewide.