Low-Income Housing Tax Credits (LIHTC)

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.

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.

2022 Application Schedule for 2023 LIHTCs
2023 LIHTC Preliminary and Final Application Process
2023 LIHTC Preliminary Application Exhibits List
2023 LIHTC Final Application Exhibits List
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.

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