The Low-Income Housing Tax Credit (LIHTC) 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.
9% Low-Income Housing Tax Credit
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.
- 2024-2025 9% LIHTC Qualified Allocation Plan – Second Draft (809 KB Adobe PDF File) New
2022-2023 Qualified Allocation Plan
- 2023 QAP Technical Amendment (978 KB Adobe PDF File)
Location and Data Resources for QAP Applicants
The instructions linked in each section below provide a step-by-step guide designed to walk you through the process of using the interactive maps for your 9% LIHTC application. Click on the + for the specific pool to see instructions and maps that are included.
Please read through the instructions before contacting OHFA for help – the directions are thorough, there is a Frequently Asked Questions section, as well as a section on Data and Methodology. If you have questions regarding the map after reading each of these, please contact the Office of Research and Analytics.
- USR Geographic Definition Map and Address Search Tool Updated
- 2023 Qualified Census Tracts (QCTs) Lookup Tool
- 2024-2025 Kirwan USR Opportunity Map
- Overview of the Ohio 2024-2025 USR Opportunity Index (8.82 MB Adobe PDF File)
4% Low-Income Housing Tax Credit
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.
- 4% LIHTC Qualified Allocation Plan – First Draft (432 KB Adobe PDF File) New
Application materials can be found on the Guidelines, Applications, and Forms page.
Questions and correspondence regarding the LIHTC program may be directed to:
Ohio Housing Finance Agency
2600 Corporate Exchange Dr.
Columbus, OH 43231