QAP Set Aside/Preferences Inventory
Introduction
This tool helps you determine what incentives for Native affordable housing development are available in your state’s Low-Income Housing Tax Credit Qualified Allocation Plan. When applying for Low-Income Housing Tax Credits, set-asides, preferences, and scoring criteria that prioritize Native or rural housing developments can improve your application’s chances of being selected. A summary of each state’s available set-asides, preferences, and scoring criteria that favor Native affordable housing development are included in the tool.
Glossary Terms:
Set-aside: Low-Income Housing Tax Credit funds that are set-aside every year from a state’s allocation of housing tax credits and dedicated to specific types of projects.
Preference: Preferences are used to add points to each applicant’s score as they apply for Low-Income Housing Tax Credits and help states prioritize projects that meet critical housing needs.
Scoring Criteria: A set of points-based criteria used by states to evaluate projects applying for Low-Income Housing Tax Credits. The applications with the most points receive housing tax credits.
|
STATE |
NATIVE- OR RURAL-SPECIFIC |
SET-ASIDE OR PREFERENCE TYPE |
SET-ASIDE OR PREFERENCE SUMMARY |
OTHER INCENTIVES |
SOURCE #1 |
SOURCE #2 |
|
Alabama |
__ |
__ |
__ |
Scoring criteria awards points to applicants with participation of minorities or women in the ownership or management of the project. |
https://www.novoco.com/sites/default/files/atoms/files/alabama-lihtc-qap-2021-final.pdf |
|
|
Alaska |
__ |
__ |
__ |
Scoring criteria awards points to projects located in "small communities," defined as having a population of 6,500 or less that is not connected by road or rail to Anchorage or Fairbanks, or having a population of 1,600 or less that is connected by road or rail to Anchorage or Fairbanks. |
https://www.ahfc.us/application/files/5415/6262/1088/GOAL_QAP_062619.pdf |
|
|
Arizona |
Tribal Set-Aside |
Dollar Amount |
Up to $2.25 million may be allocated for projects located on Tribal Land with a preference for veterans. |
__ |
https://www.novoco.com/sites/default/files/atoms/files/arizona-lihtc-qap-2021-final-12302020.pdf |
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Arkansas |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/arkansas-lihtc-qap-2021-final.pdf |
|
|
California |
Native American apportionment of the Rural Set-Aside |
Dollar Amount |
One million dollars is available for projects on land to be owned by a Tribe and in which occupancy will be legally limited to tribal households; up to 20% of low-income units may serve non-tribal households if required by the HOME Program. |
__ |
https://www.novoco.com/sites/default/files/atoms/files/califonia-lihtc-qap-regulations-2021.pdf |
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Colorado |
__ |
__ |
__ |
Scoring criteria awards points to projects located in non-metro areas that have a population of 180,000 or less. |
https://www.novoco.com/sites/default/files/atoms/files/colorado-lihtc-qap-2021-final.pdf |
|
|
Connecticut |
__ |
__ |
__ |
Scoring criteria awards points to projects that include participation of women and/or minorities in the ownership, development, or management of the project. |
https://www.chfa.org/assets/1/6/FINAL_2022-23_QAP_(July_2021).pdf?10215 |
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Delaware |
__ |
__ |
__ |
__ |
http://www.destatehousing.com/Developers/lihtc/2021/2021_qap.pdf |
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Florida |
__ |
__ |
__ |
__ |
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Georgia |
Rural Pool |
Percent of total housing credits |
Thirty five percent of total 9% housing tax credits are set-aside for projects located in United States Department of Agriculture (USDA) eligible areas not within the Atlanta metro pool. The credit award limit for a project competing in this pool of applications is $900,000. |
__ |
https://www.dca.ga.gov/sites/default/files/2021qap_amended_jan26.pdf |
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Hawaii |
__ |
__ |
__ |
Scoring criteria awards one point to projects located in rural areas if they are located in proximity to employment opportunities and medical and educational facilities. |
https://www.novoco.com/sites/default/files/atoms/files/hawaii-lihtc-qap-2021-final.pdf |
|
|
Idaho |
Rural Development Set-Aside |
Percent of total housing credits |
The QAP sets aside 15% of total housing tax credits for the new construction of developments located in communities that are eligible for United States Department of Agriculture (USDA) Rural Development Multifamily Housing programs. |
__ |
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|
Illinois |
Non-Metro Set-Aside |
Percent of total housing credits |
The QAP sets aside 20% of total housing tax credits for projects located in non-metro areas. |
Scoring criteria awards points to projects with women and/or minority participation in the role of general contractor, property manager, architect, or sponsor. |
https://www.novoco.com/sites/default/files/atoms/files/illinois_2020_2021_final_qap.pdf |
|
|
Indiana |
Rural Set-Aside |
Percent of total housing credits |
The QAP sets aside 10% of total housing tax credits for projects located in rural areas. |
Scoring criteria awards points to projects that include development of community centers or similar facilities that promote cultural, educational, recreational, or supportive services for a community. |
https://www.novoco.com/sites/default/files/atoms/files/indiana_2020-2021_final_qap.pdf |
|
|
Iowa |
Rural Set-Aside |
Project limit |
The rural set-aside awards credits to one project annually. The maximum tax credit amount that a project can receive is $840,000. |
__ |
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|
Kansas |
Rural Set-Aside |
Percent of total housing credits |
The QAP sets aside a percentage of total housing tax credits for projects located in rural areas. The amount varies depending on the number of tax credits awarded to projects in other set-aside categories. |
The scoring criteria awards points to projects located in designated underserved areas (see QAP for complete list). Up to two projects can be awarded tax credits under the unique opportunities set-aside category which considers extraordinary market and population needs. Applicants must propose consideration for this set-aside in the preliminary application. |
https://www.novoco.com/sites/default/files/atoms/files/kansas-lihtc-qap-2021-final.pdf |
|
|
Kentucky |
Rural Preferences within Project Pools |
Percent of total housing credits |
Fifty five percent of the total housing tax credits set aside for preservation/existing supply are allocated to rural projects. Forty five percent of the total housing tax credits set aside for new construction/new supply are allocated to rural projects. |
The scoring criteria awards points to applicants with a development team that includes women and/or minority participation. |
https://www.novoco.com/sites/default/files/atoms/files/kentucky-lihtc-qap-2021-2022.pdf |
|
|
Louisiana |
Rural Preferences within Project Pools |
Percent of total housing credits |
The QAP divides total housing tax credits into two pools: rehabilitation and new construction. Half of each pool's allocated tax credits are set aside for rural projects. The maximum tax credit amount that a rural project can receive is $750,000. |
__ |
https://www.novoco.com/sites/default/files/atoms/files/louisiana-lihtc-qap-2021-final.pdf |
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Maine |
__ |
__ |
__ |
Scoring criteria awards points to projects located on Tribal lands. |
https://www.novoco.com/sites/default/files/atoms/files/maine-lihtc-qap-2021-2022.pdf |
|
|
Maryland |
__ |
__ |
__ |
Scoring criteria awards points to projects with participation of minority/disadvantaged business enterprises. Scoring criteria also awards points to projects located in rural areas. |
https://dhcd.maryland.gov/HousingDevelopment/Documents/rhf/2020QAP.pdf |
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Massachusetts |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/massachusetts-lihtc-qap-2020-2021.pdf |
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Michigan |
Rural Housing Set-Aside |
Percent of total housing credits |
Michigan designates 10% of its total housing tax credits to projects that are either financed by a loan guaranteed by Rural Housing Services or a successor |
__ |
https://www.novoco.com/sites/default/files/atoms/files/michigan-lihtc-qap-2021-final.pdf |
|
|
Minnesota |
Rural Development/Small Projects Set-Aside |
Percent of total housing credits |
A portion of Minnesota's total housing tax credits (25%, not to exceed $375,000) is specially designated for rural development or small projects located in rural development service areas. |
Minnesota lists "rural/tribal" as a selection priority in their project scoring criteria. |
https://www.novoco.com/sites/default/files/atoms/files/minnesota-lihtc-qap-2021-final.pdf |
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Mississippi |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/mississippi-lihtc-qap-2021-final.pdf |
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Missouri |
__ |
__ |
__ |
Scoring criteria awards points to projects located in rural, underserved counties as defined by the Missouri Housing Development Commission. |
http://www.mhdc.com/rental_production/2021-fy-items/2021%20FInal%20QAP.pdf |
|
|
Montana |
Discretionary Basis Boost for Rural Development |
Percent of maximum housing tax credit award amount |
The Montana Board of Housing may boost the maximum amount of tax credits awarded to a project by 30% for projects that qualify as small rural development projects or that qualify for rural development funding if the Basis Boost is necessary for their achievement. |
Scoring criteria awards points to projects that preserve buildings with local, state, tribal, and/or federal historic preservation designations. The QAP also lists rural location as a selection factor. |
https://www.novoco.com/sites/default/files/atoms/files/montana-lihtc-qap-2021-final.pdf |
|
|
Nebraska |
Metro/Non-Metro Set-Aside |
Percent of total housing credits |
The QAP designates 50% of the Metro/Non-Metro Set-Aside's total allocated housing tax credits for projects located in non-metro areas. |
Selection criteria awards points to projects that serve small communities (total population of 15,000 or less). |
https://www.novoco.com/sites/default/files/atoms/files/nebraska-9-percent-qap-2021-final.pdf |
https://www.novoco.com/sites/default/files/atoms/files/nebraska-lihtc-qap-4-percent-2021-final.pdf |
|
Nevada |
United States Department of Agriculture Rural Development (USDA-RD) Set-Aside |
Percent of total housing credits |
The QAP sets aside 10% of Nevada's total housing tax credits for one or more eligible United States Department of Agriculture Rural Development projects. |
Scoring criteria awards points to projects that contribute to the historic preservation, documentation, and/or use of cultural resources. Scoring criteria awards points to projects whose funding sources are limited to the Tribal Housing Authority, Tribal Housing Department, or Bureau of Indian Affairs. |
https://www.novoco.com/sites/default/files/atoms/files/nevada-lihtc-qap-2021-final.pdf |
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New Hampshire |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/new-hampshire-qap-lihtc-2021-2022-final.pdf |
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New Jersey |
__ |
__ |
__ |
Scoring criteria awards points to projects which pledge to spend at least 15% of construction costs on contractors, subcontractors, and material suppliers which are certified as minority business enterprises and women business enterprises. |
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New Mexico |
__ |
__ |
__ |
Scoring criteria awards points for local Tribally Designated Housing Entity or Tribal Housing Authority participation. A different set of scoring criteria is used for rural/tribal projects. |
https://www.novoco.com/sites/default/files/atoms/files/new-mexico-lihtc-qap-2021-final.pdf |
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New York |
__ |
__ |
__ |
Scoring criteria awards points to projects that invest in underserved areas, meaning there has been limited or no subsidized affordable housing production and an unmet demand for affordable housing in the past ten years within the project's proposed location. Scoring criteria also awards points to projects with participation by minority and women-owned business enterprises and service-disabled veteran-owned businesses. |
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North Carolina |
United States Department of Agriculture (USDA) Rural Development Designation |
Dollar Amount |
Up to $750,000 will be awarded to eligible rehabilitation or new construction projects identified by the USDA's Rural Development Office as a priority. |
Scoring criteria uses a different set of criteria for applications with a commitment of at least $250,000 in tribally-appropriated funds. |
https://www.novoco.com/sites/default/files/atoms/files/north-carolina-lihtc-qap-2021-final.pdf |
|
|
North Dakota |
Native American Set-Aside |
Percent of total housing credits |
The highest-scoring application of all projects in the first funding round, located within North Dakota Indian Reservations or on Tribal land, will be eligible for approval of up to 25% of the annual tax credits available under this set-aside. |
__ |
https://www.novoco.com/sites/default/files/atoms/files/north-dakota-qap-lihtc-2021.pdf |
|
|
Ohio |
Non-Urban Housing Set-Aside |
Dollar Amount |
Six million dollars is set aside for eligible non-urban housing projects. |
__ |
||
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Oklahoma |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/oklahoma-lihtc-qap-2021-final.pdf |
|
|
Oregon |
Tribal Lands Set-Aside |
Percent of total housing credits |
Ten percent of Oregon's total housing tax credits are set aside for projects defined as being an application sponsored by tribal governments, tribally designated housing entities, or tribal corporate entities on tribal trust land. |
Various scoring criteria awards points to projects that partner with culturally responsive organizations and service providers. |
https://www.novoco.com/sites/default/files/atoms/files/oregon-2019-updated-qap-final-01202021.pdf |
|
|
Pennsylvania |
Geographic Set-Aside |
Percent of total housing credits |
Of the total tax credits allocated to the geographic set-aside, 50% are reserved for projects located in suburban/rural areas. |
Scoring criteria awards points to projects with participation from a minority-owned business, woman-owned business, veteran-owned business, or service-disabled veteran-owned business on the development team. |
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Rhode Island |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/rhode-island-qap-2021-final-09032020.pdf |
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South Carolina |
Rural Development Pool |
Dollar Amount |
Within the high-demand rehabilitation set-aside, $600,000 is reserved for United States Department of Agriculture (USDA) rural development projects. |
__ |
https://www.novoco.com/sites/default/files/atoms/files/south-carolina-lihtc-qap-2021-final.pdf |
|
|
South Dakota |
Indian Reservation Set-Aside |
Percent of total housing credits |
Up to 20% of the total housing tax credits available will be set aside for the highest scoring project located on tribal land and within the exterior boundaries of an Indian Reservation. |
Scoring criteria awards points to projects located within the exterior boundaries of a designated Indian Reservation. |
https://www.novoco.com/sites/default/files/atoms/files/south-dakota-qap-lihtc-2021.pdf |
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Tennessee |
__ |
__ |
__ |
__ |
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Texas |
USDA Set-Aside |
Percent of total housing credits |
Five percent of the total housing tax credits are set aside for rural development projects financed through the United States Department of Agriculture (USDA). |
Scoring criteria awards points to projects located in an underserved area. |
||
|
Utah |
Non-Metro Areas and Small Project Set-Asides |
Percent of total housing credits |
Ten percent of Utah's total tax credits are set aside for projects which are both: |
__ |
https://www.novoco.com/sites/default/files/atoms/files/utah-qap-lihtc-2021-07312020.pdf |
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Vermont |
__ |
__ |
__ |
__ |
https://www.vhfa.org/documents/developers/2020_qap_final.pdf |
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Virginia |
__ |
__ |
__ |
Scoring criteria awards points to projects listed on the United States Department of Agriculture rural development's high priority list at the time of application submission. |
https://www.novoco.com/sites/default/files/atoms/files/virginia-lihtc-tax-credit-manual-01012021.pdf |
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Washington |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/washington-lihtc-qap-2021.pdf |
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West Virginia |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/west-virginia-lihtc-qap-2021-2022-final.pdf |
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Wisconsin |
Rural Set-Aside |
Percent of total housing credits |
Twenty five percent of total housing tax credits are set aside for developments in qualified rural locations. The maximum credit that can be awarded to a project in this category is $800,000. |
Scoring criteria awards points to projects in rural areas without recent housing tax credit awards. |
https://www.novoco.com/sites/default/files/atoms/files/wisconsin-qap-lihtc-2021-2022.pdf |
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Wyoming |
__ |
__ |
__ |
__ |
https://www.novoco.com/sites/default/files/atoms/files/wyoming-qap-lihtc-2021.pdf |