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.

Last Updated: December 2025

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	SET-ASIDE OR PREFERENCE TYPE	SET-ASIDE OR PREFERENCE SUMMARY	OTHER INCENTIVES	SOURCE #1	SOURCE #2
Alabama	The developer fee on Rural Development projects will be capped at 8% of the total acquisition cost of the property.	__	__	Scoring criteria awards points to applicants with participation of minorities or women in the ownership or management of the project.	https://www.novoco.com/public-media/documents/alabama-lihtc-final-qap-2025-09182024.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/2816/5663/3221/GOAL_Qualified_Allocation_Plan_-_06.29.22.pdf
Arizona	Tribal Set-Aside; Rural Set-Aside	Two 9% LIHTC Awards for Tribal Projects; Three 9% LIHTC Awards for Rural Project	--	__	https://www.novoco.com/public-media/documents/arizona-qap-final-2024-2025-11212023.pdf
Arkansas	__	__	__	__	https://www.novoco.com/public-media/documents/arkansas-lihtc-final-qap-2025-11112024.pdf
California	Native American apportionment of the Rural Set-Aside	10% of the Rural Set-Aside which is 20% allocation of the 9% credits	In each reservation cycle starting in 2024 and each year thereafter, ten percent (10%) of the rural set-aside shall be available for applications proposing projects on land to be owned by a Tribe, whether the land is owned in fee or in trust, and in which occupancy will be legally limited to tribal households, except that up to 20% of Low-Income Units may serve non-tribal households if required by the HOME Program.	__	https://www.novoco.com/public-media/documents/california-qap-title-4-div-17-ch-1-12112024.pdf
Colorado	__	Rural: extra points	__	Scoring criteria awards points to projects located in non-metro areas that have a population of 180,000 or less.	https://www.novoco.com/public-media/documents/colorado-lihtc-final-qap-2025-26-11212024.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.novoco.com/public-media/documents/connecticut-lihtc-qap-final-2024-2025-09062023.pdf
Delaware	__	__	__	__	https://www.novoco.com/public-media/documents/delaware-final-qap-2025-2026-04232025.pdf
Florida	__	__	__	__	https://www.floridahousing.org/docs/default-source/programs/developers-multifamily-programs/competitive/2024-qualified-allocation-plan-(qap).pdf?sfvrsn=5bd3f17b_1
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.	DCA will set aside up to $30 million of Bond Allocation to support one development per year proposing to preserve USDA Rural Development Section 515 properties on a “portfolio” basis.	https://www.novoco.com/public-media/documents/georgia-qap-2024-2025-board-approved-012024.pdf
Hawaii	__	Extra Points for rural	__	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/public-media/documents/hawaii-final-lihtc-qap-2025-12042024.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.	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/public-media/documents/idaho-final-qap-2025-05072025.pdf
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://ttps://www.novoco.com/public-media/documents/illinois-final-qap-2024-25-01312024.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/public-media/documents/indiana-final-qap-2025-04102024.pdf
Iowa	Rural Set-Aside	Project limit	The rural set-aside awards credits to one project annually.	__	https://www.novoco.com/public-media/documents/iowa-second-amended-qap-4-percent-2025-04222025.pdf
Kansas	Rural Set-Aside	25% percent of total housing credits	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.	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.	https://www.novoco.com/public-media/documents/kansas-lihtc-qap-final-2025-10242024.pdf
Kentucky	--	--	--	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.lhc.la.gov/hubfs/Document%20Libraries/Housing%20Development/Funding%20Opportunities/LIHTC/2025%20Draft%20Qualified%20Allocation%20Plan%20(QAP).pdf
Maine	__	Extra points - tribal	__	Scoring criteria awards points to projects located on Tribal lands.	https://www.novoco.com/public-media/documents/maine-lihtc-qap-2025-2026-07162024.pdf
Maryland	__	__	__	--	https://www.novoco.com/public-media/documents/maryland-final-qap-01232025.pdf	https://dhcd.maryland.gov/HousingDevelopment/Documents/lihtc/FINAL-2017MFRentalFinancingProgramGuide.pdf
Massachusetts	__	__	__	__	https://www.mass.gov/doc/draft-2025-2026-lihtc-qap-0/download
Michigan	Tribal Set Aside; Rural Housing Set-Aside	For tribal; up to $3.3 million or a minimum of two projects per year. For rural; 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 agency, funded by a federal program for the development of rural housing, or are located in an area other than a metropolitan area.	__	https://www.michigan.gov/mshda/-/media/Project/Websites/mshda/developers/lihtc/assets/liqap/mshda_li_qap_2026board_02_qual_alloc_plan.pdf?rev=800e7ab840fc46e0ab10fe0b1af6c43c&hash=EDADC94D0A124AC3FA3AFE6D216D290B
Minnesota	Tribal Set-Aside; Rural Development/Small Projects Set-Aside	For Tribal Set aside; extra points. For Rural Developmnet/ Small Project Set-Aside; percent of total housing credits	A portion of Minnesota's total housing tax credits (not to exceed $425,000) 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/public-media/documents/minnesota-lihtc-qap-final-2023-02022023.pdf
Mississippi	__	__	__	__	https://www.novoco.com/sites/default/files/atoms/files/mississippi-lihtc-qap-2021-final.pdf
Missouri	__	Rural: extra points	__	Scoring criteria awards points to projects located in rural, underserved counties as defined by the Missouri Housing Development Commission.	https://www.novoco.com/public-media/documents/missouri-lihtc-qap-2025-07162024.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/public-media/documents/montana-lihtc-qap-final-2025.pdf
Nebraska	Metro/Non-Metro Set-Aside CRANE Program 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. The QAP sets aside up to 33% of Nebraska's total annual 9% housing tax credits for allocations through the CRANE Program. Eligible Applicants may apply for housing tax credits through the CRANE Program for developments that provide substantial benefit to Native American housing.	Selection criteria awards points to projects that serve small communities (total population of 15,000 or less).	https://www.novoco.com/public-media/documents/nebraska-lihtc-final-qap-2024-25-02012024.pdf	--
Nevada	Tribal Set Aside; United States Department of Agriculture Rural Development (USDA-RD) Set-Aside	For Tribal Set-Aside; 20% for one or more applications sponsored by federally recognized Tribal Govs. or their TDHEs. For 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://housing.nv.gov/uploadedFiles/housingnewnvgov/Content/Programs/LIT/QAP/2025%20QAP%20clean%20final%20with%20rev%2001.27.2025.pdf
New Hampshire	__	__	__	__	https://www.novoco.com/public-media/documents/new-hampshire-lihtc-qap-final-2025-26-03122024.pdf
New Jersey	__	__	__	--	https://www.nj.gov/dca/hmfa/developers/docs/lihtc/qap/tc_qap_2024.pdf
New Mexico	Extra Points for Native or Rural projects	Extra Points	__	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://housingnm.org/uploads/documents/FINAL_2025_QAP.pdf
New York	Native and Rural Preferences	Extra points	__	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.	https://hcr.ny.gov/system/files/documents/2025/06/rule-text-title-21-part-2188-4-hfa-qap-effective-6-11-2025.pdf	https://hcr.ny.gov/system/files/documents/2025/06/rule-text-title-9-part-2040-9-dhcr-qap-effective-6-11-2025.pdf
North Carolina	Native preference; United States Department of Agriculture (USDA) Rural Development Designation	For Native preference; extra points. For USDA Rural 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/public-media/documents/north-carolina-lihtc-qap-final-2025-12192024.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/public-media/documents/north-dakota-final-qap-2025-04302024.pdf
Ohio	Non-Urban Housing Set-Aside	Percent of total housing credits	50% of new construction set aside will go to rural.	__	https://www.novoco.com/public-media/documents/oklahoma-final-qap-2025-09182024.pdf
Oklahoma	Rural Set-Aside	Percent of total housing credits	50% of new construction set aside will go to rural	__	https://www.novoco.com/public-media/documents/oklahoma-final-qap-2025-09182024.pdf
Oregon	Tribal Lands Set-Aside; Rural Areas	Percent of total housing credits; Basis boost for rural areas.	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/public-media/documents/oregon-qap-final-2025-05052025.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.	https://www.novoco.com/public-media/documents/pennsylvania-final-lihtc-qap-unsigned-2025-26-10102024.pdf
Rhode Island	__	__	__	__	https://www.novoco.com/public-media/documents/rhode-island-final-qap-2025-10172024.pdf
South Carolina	--	--	--	__	https://www.novoco.com/public-media/documents/south-carolina-final-lihtc-qap-2025-01132025.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/public-media/documents/south-dakota-lihtc-qap-2024-25-final-04092024.pdf
Tennessee	__	__	__	__	https://thda.org/pdf/THDA-Draft-2025-QAP.pdf
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.	https://www.novoco.com/public-media/documents/texas-governor-approved-qap-2025-12032024.pdf
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: • Located in rural and distressed areas of the State identified by the Utah Housing Corporation • Have 25 or fewer units	__	https://www.novoco.com/public-media/documents/utah-lihtc-final-qap-2025-05072024.pdf
Vermont	__	__	__	__	https://www.novoco.com/public-media/documents/vermont-signed-qap-2024-25-10012023.pdf
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/public-media/documents/virginia-lihtc-qap-2025-12112024.pdf
Washington	Rural	Extra points	The Commission will give weight to those projects which have received written authorization to proceed as a United States Department of Agriculture - Rural Housing Service multifamily approved by the Commission	__	https://wshfc.org/mhcf/9percent/2025application/ProgramDocs/2025qap.pdf
West Virginia	Rural set aside	Percentage of credits	Up to 26.5% of new construction to rural areas	__	https://www.novoco.com/public-media/documents/west-virginia-lihtc-allocation-plan-final-2025-26-05202025.pdf
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/public-media/documents/wisconsin-lihtc-qap-2025-26-08272024.pdf
Wyoming	Rural preference	Basis Boost	Nonprofit set aside of 10%	__	https://www.novoco.com/public-media/documents/wyoming-ahap-2025-06212024.pdf