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Low-Income Housing Tax Credits (LIHTC)

The Low-Income Housing Tax Credit (LIHTC) program is currently the single largest source of federal capital subsidy to create and preserve affordable rental housing.

The Low-Income Housing Tax Credit (LIHTC) Program provides a strong incentive for private investment in affordable rental housing. The LIHTC program gives investors a dollar-for-dollar reduction in federal tax liability in exchange for providing funding to affordable housing developments.

The Qualified Allocation Plan (QAP) defines the process and criteria by which New Hampshire Housing will allocate Low-Income Housing Tax Credits to affordable rental housing developments throughout the State of New Hampshire.

Copies of the Qualified Allocation Plan (QAP) are available here or by contacting Rebecca Griswold, Multifamily Coordinator, (603) 310-9272.

Additional information regarding the QAP process, criteria, application, and related forms can be found below.

Stay Informed. Join our email list to receive updates on the QAP Process.

New Hampshire Housing is required under RSA 204-C:8-a to publish information on maximum restricted rents, utility allowances, vacancy rates, and capitalization rates to assist municipal tax assessors in appraising residential rental property subject to a housing covenant under the low-income housing tax credit program pursuant to RSA 75:1-a.

NH Department of Revenue Administration General Assessment Forms
PA-67 Low Income Housing Tax Credit Program, Annual Filing to Municipality (HB1442)
Vacancy Rates by County
Capitalization Rates
RSA 75
Municipalities by HUD Metropolitan FMR Area

To receive updates about the QAP process, please click here to sign up.

CONTACT

Natasha Dube
Director, Business Operations

AFFORDABLE HOUSING FUND

The Affordable Housing Fund (AHF) program provides low-interest loans and grants for the construction, rehabilitation, and/or acquisition of housing affordable to families and individuals with low to moderate incomes. Since its inception, the Fund has invested $39 million in 90 projects, leveraging more than $400 million to help support the development or preservation of 2,400 housing units statewide.