The HTC program is a tax incentive program designed to increase the supply of quality, affordable rental housing by helping developers offset the costs of rental housing developments for individuals with low- to moderate-income. This program has been the largest driver of the production of new affordable housing in the state and nation over the past several years. Since 1987, OHFA has used the HTC program to facilitate the development of over 100,000 affordable rental housing units in Ohio.
2018-2019 Qualified Allocation Plan
- 2019 QAP with Technical Amendments (1.07 MB Adobe PDF File)
- 2019 QAP Technical Amendments – Comment and Response Memo (743 KB Adobe PDF File)
- 2019 QAP Frequently Asked Questions (269 KB Adobe PDF File) Updated 12/10/18
- 2019 QAP Training Slides (5.65 MB Adobe PDF File) New
- Design & Architectural Standards (2.32 MB Adobe PDF File)
- Kirwan USR Opportunity Map
- 2019 QAP Data (522 KB Excel File)
- 2019 TAY Priority Letter Application Form (387 KB Adobe PDF File)
Competitive (9%) Housing Tax Credit Program
Developers constructing or rehabilitating affordable housing statewide can apply for an allocation of 9% Housing Tax Credits. Due to the demand for 9% credits, OHFA typically funds only 25 to 30 percent of all applications submitted. In addition, because of the cost of applying for the program and the extensive compliance requirements, the program is best suited for rental housing developments with 25 or more units. OHFA strongly encourages all applicants to seek experienced legal and accounting counsel in order to comply with all program requirements found in the most current qualified allocation plan below.
Non-Competitive (4%) Housing Tax Credit Program
Developers constructing or rehabilitating affordable housing statewide can apply for an allocation of 4% Housing Tax Credits. The Internal Revenue Code (IRC) requires that developments awarded 4% Housing Tax Credits must utilize multifamily bonds financing for more than 50 percent of the total project cost. OHFA strongly encourages all applicants to seek experienced legal and accounting counsel in order to comply with all program requirements found in the most current qualified allocation plan below.
- Fair Housing Act 50 Building Opportunity Fund (FHAct50)
- HOME Program and Community Housing Development Organizations
- Housing Development Assistance Programs – Bond Gap Financing
- Housing Development Loan Program
- Multifamily Bond Program
- Multifamily Lending Program
- Ohio Section 811 Program
- Ohio Department of Medicaid Subsidy Demonstration
Applications and Forms
All standard documents will be required by OHFA when applying for resources.
- Local Development Priority Letter Template (137 KB Adobe PDF File)
- Income Averaging Acknowledgement (117 KB Adobe PDF File)
Questions and correspondence regarding the Housing Tax Credit program may be directed to
Programming and Policy Questions: QAP@ohiohome.org
Project-Specific Questions: KBanyai@ohiohome.org
Planning, Preservation and Development
Ohio Housing Finance Agency
57 East Main Street
Columbus, Ohio 43215