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 currently 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. If you have questions about the LIHTC program, please contact Laura Carlier, Program Manager at (603) 310-9292.

Copies of the QAP are available on this page or by contacting Jessica McCarthy, Administrative Assistant, (603) 310-9272. To receive updates about the QAP process, please click here to sign up.

Information related to COVID-19 Relief Permitted by the IRS for LIHTC projects in development: LIHTC Notice re: IRS Rev. Proc. 2014-49.

The Qualified Allocation Plan (QAP) 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.

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