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: Laura Carlier, Program Manager at (603) 310-9292.

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

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