- Low Income Housing Tax Credits (LIHTC)
- Multi-Family Supportive Housing
- Technical Assistance
- Other Financing Programs
- Underwriting and Development Policies
- Design and Construction
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.
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.
If you have questions about the LIHTC program, please contact Ted Seely, Program Manager at (603) 310-9292
Here you will find links to documents regarding preliminary and final application information, current income and rent limits, utility allowance data, and other important information.
The Authority makes LIHTC funding available annually through a preliminary and final application process.
2021 LIHTC Application Schedule
LIHTC Information Session Live Recording (5/29/2020)
LIHTC Information Session Presentation (5/29/2020)
2021 LIHTC Preliminary and Final Application Process (NEW!)
2021 LIHTC Preliminary Application Exhibits List
2021 LIHTC Final Application Exhibits List
Qualified Locations for Point in QAP – 2020
Financing Application (View in Underwriting Documents section)
Current Income Limits
Current Rent Limits
Current Utility Allowance
Average Income Test Policy
811 Project Rental Assistance (PRA)
811 Memorandum of Understanding
LIHTC Compliance Requirements
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)
Current Maximum Restricted Rents
Current Utility Allowances
Vacancy Rates by County for Market Rate Units
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.