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.

2021-2022 Final Board Approved Qualified Allocation Plan-Pending Governor Approval

2021-2022 QAP Final Cost Certification Template

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 Elnaz Najdmazhari, Program Manager at (603) 310-9364.

Copies of the 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.


2021-2020 Revised Draft Qualified Action Plan as of February 14, 2020
2021-2022 QAP Final Cost Certification Template
Areas of Opportunity Presentation
Qualified Allocation Plan December 20, 2019 Public Hearing Presentation
Qualified Allocation Plan September 20, 2019 Public Forum Presentation
Qualified Allocation Plan July 15, 2019 Public Forum Handout
QAP and Application Schedule
Current Qualified Allocation Plan
Previous Qualified Allocation Plan
HTF Availability Notice 2020 LIHTC
IRS Revenue Procedure-Housing Credit Ceiling

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
Capitalization Rates
RSA 75
Municipalities by HUD Metropolitan FMR Area