- Low-Income Housing Tax Credits (LIHTC)
- Multifamily Supportive Housing
- Non-Profit Predevelopment Loan Program
- Other Financing Programs
- Underwriting and Development Policies
- Design and Construction
- Home
- Developer Financing
- Low-Income Housing Tax Credits (LIHTC)
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.
CURRENT QAP
2025-2026 Qualified Allocation Plan
New Hampshire Housing Opportunity Index – Update Coming Soon!
Rural Towns for Basis Boost in 2025-2026 QAP
Qualified Locations for Points in 2025-2026 QAP
Final Cost Certification Template
PREVIOUS QAPs
2023-2024 Notice of Increase to Cost and Investment Limits in QAP
Qualified Locations for Points in 2023-2024 QAP
2021-2022 Qualified Allocation Plan
2021-2022 Notice of Increase to LIHTC Allocation, Cost and Investment Limits in QAP
2019-2020 Qualified Allocation Plan
2018 Qualified Allocation Plan
2025-2026 Qualified Allocation Plan (red-lined) – February 6, 2024
2025-2026 Qualified Allocation Plan (not red-lined) – February 6, 2024
2025-2026 DRAFT Qualified Allocation Plan (red-lined) – January 30, 2024
2025-2026 DRAFT Qualified Allocation Plan (not red-lined) – January 30, 2024
2025-2026 QAP Public Hearing Recording
2025-2026 QAP Summary of Proposed Substantial Revisions
2025-2026 DRAFT Qualified Allocation Plan (red-lined) – Prior Version
2025-2026 DRAFT Qualified Allocation Plan (no red-line) – Prior Version
QAP Schedule 2025-2026 Updated January 3, 2024
October 26, 2023 Public Forum
October 26, 2023 Public Forum Presentation
November 14, 2023 ROFR Public Forum Recording
November 14, 2023 ROFR Public Forum Presentation
QAP – ROFR Meeting Notes
This section includes documents regarding preliminary and final application information, as well as other important information. Click here to view current rent and income limits, and utility allowance schedule data. New Hampshire Housing makes LIHTC funding available annually through a preliminary and final application process.
2023
NHH HDS NextGen Application Portal
NHH HDS NextGen User Guide – Funding Application Submission Instructions
LIHTC Preliminary and Final Application Process 2024 Housing Credits (updated to reference HDS NextGen application portal).
LIHTC Preliminary Application Exhibits List 2024 Housing Credits
LIHTC Final Application Exhibits List 2024 Housing Credits
Financing Application (View Underwriting Documents section)
Average Income Test Policy
811 Project Rental Assistance (PRA)
811 Memorandum of Understanding
LIHTC Compliance Requirements
Click to view a list of scores, applications and reservations.
2024 LIHTC Final Scores by Category
2023 LIHTC Final Scores by Category
2022 LIHTC Final Scores
Current LIHTC Reservations
Past LIHTC Reservations
Past LIHTC Applications (2010-Present)
Past LIHTC Applications (2005-2009)
Past LIHTC Applications (2000-2004)
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
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.