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.
2020-2021 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.
- Frequently Asked Questions (123 KB Adobe PDF File) Updated 11/18/19
- 2020-2021 QAP – Board Approved (1.16 MB Adobe PDF File)
- 2020-2021 Kirwan USR Opportunity Map
Any comments can be sent to QAP@ohiohome.org.
Location and Data Resources for QAP Applicants
The instructions linked in each sub-pool section below provide a step-by-step guide designed to walk you through the process of using the interactive maps for your LIHTC application. Click on the + for the specific sub-pool you are applying for. Instructions and maps will be included within that drop down.
Please read through the instructions before contacting OHFA for help – the directions are thorough, there is a Frequently Asked Section, as well as a section on Data and Methodology. If you have questions regarding the map after reading each of these, please contact Katie Fallon.
Before you contact OHFA, please read through the entirety of the document. Frequently Asked Questions about the data and the process can be found in the document below, along with data and methodology notes.
- Amenity Definitions for the 2020-2021 QAP (428 KB Adobe PDF File)
- Permanent Supportive Housing and Substance Abuse Sub Pool Instructions (679 KB Adobe PDF Files)
- Interactive Map
- Affordable Housing Demand (134 KB Excel File)
- Aging Population (13 KB Excel File)
- Grocery Stores (1.26 MB Excel File)
- High Need Counties (9 KB Excel File)
- Libraries (50 KB Excel File)
- Low to Mid Population Counties (13 KB Excel File)
- Low Poverty Areas (248 KB Excel File)
- Pharmacies and Clinics (286 KB Excel File)
- Public Parks (59 KB Excel File)
- Public School Locations (216 KB Excel File)
- RCAP Tracts (120 KB Excel File)
- Religious Buildings (3.13 MB Excel File)
- Restaurants and Cafes (1.12 MB Excel File)
- School District Grades 2019 (43 KB Excel File)
- Severe Housing Problems (15 KB Excel File)
- USDA 515 (36 KB Excel 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.
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.
Questions and correspondence regarding the LIHTC program may be directed to:
Ohio Housing Finance Agency
57 East Main Street
Columbus, Ohio 43215