Skip to main content

Low Income Housing Tax Credits

The LIHTC Program provides tax credits for developers to:
  • construct, 
  • rehabilitate, or 
  • acquire and rehabilitate qualified low-income rental housing. 
These development projects include multifamily and single-family rental housing units. Eligible applicants include both for-profit and nonprofit sponsors. OHCS issues these credits through a competitive Notice of Funds Availability (NOFA) process. There is also non-competitive application process available. The department reserves and allocates credits on eligible properties. The department set aside a minimum of 10 percent of the credit authority for each calendar year. This applies for nonprofit sponsors. OHCS has another discretionary set-aside of 35 percent for preservation.

Program Materials

Public Notice for Updated 2019 Qualified Allocation Plan (QAP)

Updated 2019 Qualified Allocation Plan (QAP) Redlined Pages

Affordable Rental Housing
Development Resources and Production


Interim Tax Credit Programs Analyst
(503) 986-5184

Website Questions:

Get News and Updates

Signup for our E-news!

Your browser is out-of-date! It has known security flaws and may not display all features of this and other websites. Learn how