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The LIHTC Program provides tax credits for developers to:
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 a 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.
Procedure for preserving Qualified Census Tracts (QCT)/ Difficult Development Areas (DDA) Boost
Technical Advisory sent December 5, 2023
2022 Updated Final QAP
2022 QAP Final
QAP 2022 Changes Tracker
Updated 2019 QAP Final
Development Resources and Production
Senior Tax Credit Programs Manager
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