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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

Affordable Rental Housing
Development Resources and Production


Senior Tax Credit Programs Manager
(971) 273-9780

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