Housing Tax Credit Program

  • Housing Tax Credit Program

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


2024-2025 Qualified Allocation Plan


2023 Qualified Allocation Plan and 9% Application Webinar


2022-2023 QAP Webinar


2020-2021 Qualified Allocation Plan – 2021 HTC Round


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.



Contact Information

Questions and correspondence regarding the LIHTC program may be directed to:

Programming and Policy Questions: QAP@ohiohome.org
Project-Specific Questions: tkoch@ohiohome.org

Development Division
Ohio Housing Finance Agency
2600 Corporate Exchange Dr.
Columbus, OH 43231
614.387.2868