- Low-Income Housing Tax Credits (LIHTC)
- Multifamily Supportive Housing
- Non-Profit Predevelopment Loan Program
- 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 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.
2023-2024 Qualified Allocation Plan
2023-2024 Notice of Increase to Cost and Investment Limits in QAP
New Hampshire Housing Opportunity Index
Qualified Locations for Points in QAP
Final Cost Certification Template
NH Housing Approved Alternative ROFR
QUALIFIED ALLOCATION PLAN PROCESS
QAP Schedule 2025-2026
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.
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
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
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.