Low-Income Housing Tax Credits (LIHTC)

The Low-Income Housing Tax Credit (LIHTC) Program provides a strong incentive for private investment in affordable rental housing. It is the largest source of federal capital subsidy to create and preserve 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.

LIHTC program contact: Nate Robinson, Director, Multifamily Development and Finance at (603) 310-9366.

Copies of the Qualified Allocation Plan (QAP) are available here or by contacting Rebecca Griswold, Administrative Assistant, (603) 310-9272. To receive updates about the QAP process, please click here to sign up.

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.


2025-2026 Qualified Allocation Plan

New Hampshire Housing Opportunity Index – Updated April 12, 2024 for the 2025-20206 QAP (see HFA 109.07.A.7.b)
1. Click on the link above to access the opportunity index map. Click on the square with an arrow in the upper right corner to enlarge the map.

2. In the address bar at the top of the map at the location field, enter the complete address of the proposed project (street number and name, city/town, state) and then press enter.
3. A box will appear for that location. Click the down arrows to see point details, including the total points for this category.
4. 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 for Market Rate Units
Capitalization Rates
RSA 75
Municipalities by HUD Metropolitan FMR Area