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.
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.
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.
Application materials can be found on the Guidelines, Applications, and Forms page.
Qualified Allocation Plan
The Qualified Allocation Plan (QAP) is the guiding policy document for both competitive and non-competitive housing tax credits. The QAP outlines all requirements for the current funding rounds, as well as important dates.
2022-2023 Qualified Allocation Plan
- 2023 QAP Technical Amendment – Final (978 KB Adobe PDF File) New
- 2022-2023 Qualified Allocation Plan (1.03 MB Adobe PDF File)
- 2022-2023 QAP Frequently Asked Questions (835 KB Adobe PDF File)
2022-2023 QAP Webinar
2020-2021 Qualified Allocation Plan – 2021 HTC Round
- 2021 OHFA Additional Credits Policy (822 KB Adobe PDF File)
- 2020-2021 QAP – 2021 Technical Revisions – Board Approved (1.27 MB Adobe PDF File)
- Additional Credit Policy - QAP Addendum (397 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
- Amenity Definitions for the 2022-2023 QAP (836 KB Adobe PDF File)
- Urban Heat Island Severity Map (Data provided by the Trust for Public Land)
- 2022-2023 Kirwan USR Opportunity Map
• Opportunity and Change Index data are included in each interactive map when applicable.
- Overview of the Ohio 2022-2023 USR Opportunity Index (5.78 MB Adobe PDF File)
- High Need Counties (29 KB Excel File)
- Low Poverty Areas (293 KB Excel File)
- Medical Clinics (29 KB Excel File)
- Pharmacies (196 KB Excel File)
- Public Libraries (53 KB Excel File)
- Public Parks (59 KB Excel File)
- Public Schools (198 KB Excel File)
- RECAP Tracts (144 KB Excel File)
- Supermarkets (231 KB Excel File)
- Underserved Counties (102 KB Excel File)
- Very Low-Income Households (280 KB Excel File)
- New Affordability: Central City Housing Pool Instructions (1.12 MB Adobe PDF Files)
- Interactive Map
- New Affordability: Metro/Suburban Housing Pool Instructions (1.08 MB Adobe PDF Files)
- Interactive Map
- New Affordability: Rural Housing Pool Instructions (1.09 MB Adobe PDF Files)
- Interactive Map
Questions and correspondence regarding the LIHTC program may be directed to:
Ohio Housing Finance Agency
57 East Main Street
Columbus, Ohio 43215