Housing Tax Credit (LIHTC)

The Housing Tax Credit Program (LIHTC) is designed to provide for-profit and nonprofit developers with an incentive to create and maintain affordable housing. This is the country’s most extensive affordable housing program. Developments that may qualify for credits include new construction, acquisition with rehabilitation, rehabilitation and adaptive reuse. Owners of and investors in qualifying developments can use the credit as a dollar-for-dollar reduction of federal income tax liability. Allocations of credits are used to leverage public, private and other funds in order to keep rents to tenants affordable.

2022 QAP - 06/22/2022
2022 Appendix A - Market Study Criteria
Certification of Approval – 2022 QAP
2022 Appendix B - Development Design Criteria
2022 Appendix C - POI
Palmetto Opportunity Index - Excel
2022 Appendix E - Tax Credit Manual

2022 9% Tax Credit Preliminary Applications Point Scores - 3/11/2022
2022 9% Tax Credit Full Applications List - 7/6/2022
2022 9% Tax Credit Full Application Point Scores - 11/30/2022
2022 Tax Credit Schedule - updated 9/26/2022

QAP Comments

2022 9% Full Application Workshop Presentation
2022 9% Full Application Workshop Recording
2022 9% Tax Credit Application
2022 9% Tax Credit Application Scoring Template
Exhibit A Application Checklist
Exhibit AA Qualified Accessibility Consultant Requirements
Disabilities and Affirmative Fair Housing Statement
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit G Architect and or Professional Engineer Certification
Exhibit K Previous Participation Certificate
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 Primary Market Area Analysis Summary
Exhibit U Utility Allowance Schedule Example
Exhibit W Identification of Wetlands Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Form 3 Developer Relocation Certification & Tenant Profile
Form CORP
Form LLC
Form LP
City-County-Legislative Notification (WORD)
2021 Qualified Allocation Plan (QAP)
2021 Application Schedule - 11/24/2020
Appendix C - Palmetto Opportunity Index
2021 9% Tax Credit Preliminary Applications List - 2/22/2021
2021 9% LIHTC Applications List - 6/1/2021
2021 9% Tax Credit Preliminary Applications Point Scores - 3/18/2021
2021 9% Tax Credit Full Applications Preliminary Point Scores - 7/14/2021
2021 9% Tax Credit Full Application Point Scores - 9/10/2021
2021 9% Tax Credit Final Point Scores
2021 LIHTC Award List
2021 LIHTC Awarded Project Timeline

Bulletin #1 - 1/7/2021
Bulletin #2 - 1/22/2021
Bulletin #3 - 2/10/2021
Bulletin #4 - 2/17/2021
Bulletin #5 - 3/17/2021
Bulletin #6 - 3/30/2021
Bulletin #7 - 4/21/2021
Bulletin #8 - 5/3/2021
Bulletin #9 - 5/6/2021
Public Notice - 12/17/2021
Public Notice - 1/27/2022
QAP Comments


2021 9% LIHTC Application Workshop Presentation - 3/11/2021
2021 Tax Credit Application
2021 Tax Credit Application Scoring Template
Exhibit A Application Checklist
Exhibit A 10% Expenditure Checklist
Exhibit A Placed in Service Checklist
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit F 10% Expenditure Attorney Opinion Letter
Exhibit G Placed in Service Architect or Professional Engineer Certification
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure
Exhibit J-1 Form Of CPA Final Allocation Certification Letter
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost (EXCEL)
Exhibit K Previous Participation
Exhibit M Certification of Sources and Uses
Exhibit N Gross Rent Floor Designation
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 2021 Primary Market Area Analysis Summary
Exhibit S-2 2021 Rent Calculation Worksheet-Market Study
Exhibit W Identification of Wetlands Certification
Exhibit X Developer Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Exhibit AA Accessibility Consultant Qualifications Statement
Exhibit BB Accessibility Consultant Qualifications Package Checklist
Exhibit CC Certification of Minimum Scope and Reporting Standards
Form CORP
Form LLC
Form LP
Form Q Rent Roll Addendum
Form 1 Project Rejection
Form 3 Developer Relocation Certification & Tenant Profile
Form 5 Construction Inspection Review

HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist
HOME/TC Exhibit 4 Site and Neighborhood Standards
HOME/TC Exhibit 4 Site and Neighborhood Standards (WORD)
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form
HOME/TC Form M-8 Identity of Interest
HOME/TC Form M-8A Request for Identity of Interest
HOME/TC Form M-9 Debarment Certification
HOME/TC Form M-40 Site and Neighborhood Standards Certification
HOME/TC Form M-47T Tax Credit Eligibility Certification
HOME/TC Form M-52 Notice to Seller
HOME/TC Form M-53 Fair Housing - Developer Certification
2020 Qualified Allocation Plan (QAP)
2020 Tax Credit Application
2020 Tax Credit Schedule - Updated 3/18/2020
2020 Tax Credit Applications List - 6/16/2020
2020 Tax Credit Preliminary Point Scores - 9/15/2020
2020 LIHTC Award List
2020 LIHTC Awarded Project Timeline
2020 Exchange Credits Awarded Timeline

Bulletin #1 - 1/28/2020
Bulletin #2 - 1/30/2020
Bulletin #3 - 2/28/2020
Bulletin #4 - 2/28/2020
Bulletin #4 QAP Appendix B - 2/28/2020
Bulletin #5 - 3/25/2020
Bulletin #6 - 4/27/2020
Bulletin #7 - 5/8/2020
Bulletin #8 - 5/20/2020
Bulletin #9 - 5/29/2020
Bulletin #10 - 6/5/2020
Bulletin #11 - 6/5/2020
Bulletin #12 - 6/10/2020
Bulletin #13 - 11/4/2020
Additional Resources for 2020 9% LIHTC Awards
QAP Comments
Public Notice - 10/21/2019
Public Notice - 12/17/2021
Public Notice - 1/27/2022
Approved Market Analyst List

Exhibit A Application Checklist
Exhibit A 10% Expenditure Checklist
Exhibit A Placed in Service Checklist
Exhibit B Completion Status
Exhibit C New Construction Attorney Opinion Letter
Exhibit C New Construction Attorney Opinion Letter (WORD)
Exhibit D Rehab Attorney Opinion Letter
Exhibit D Rehab Attorney Opinion Letter (WORD)
Exhibit E Nonprofit Attorney Opinion Letter
Exhibit E Nonprofit Attorney Opinion Letter (WORD)
Exhibit F 10% Expenditure Attorney Opinion Letter
Exhibit G Architect or Professional Engineer Certification
Exhibit H Certification of 10% Expenditure
Exhibit I CPA Certification of Costs and 10% Expenditure
Exhibit J-1 Form Of CPA Final Allocation Certification Letter
Exhibits J-2, J-3, J-4 CPA Final Schedule of Total Development Cost (EXCEL)
Exhibit K Previous Participation
Exhibit K-1 Previous Development Syndication Compliance Certificate
Exhibit L Progress Report
Exhibit M Certification of Sources and Uses
Exhibit N Gross Rent Floor Designation
Exhibit O Allocation and IOI Attorney Opinion Letter
Exhibit O Allocation and IOI Attorney Opinion Letter (WORD)
Exhibit P Identity of Interest
Exhibit R Physical Needs Assessment
Exhibit S-2 2019 Primary Market Area Analysis Summary
Exhibit S-2 2020 Rent Calculation Worksheet-Market Study
Exhibit W Identification of Wetlands Certification
Exhibit X Developer Certification
Exhibit Y Management Experience Certification
Exhibit Z Sustainable Building Certification
Exhibit AA Accessibility Consultant Qualifications Statement
Exhibit BB Accessibility Consultant Qualifications Package Checklist
Exhibit CC Certification of Minimum Scope and Reporting Standards
Exhibit DD Final Accessibility Inspection Checklist
Exhibit DD-2 Final Accessibility Inspection Checklist Form
Exhibit EE Consultant Accessibility Certification Form
Exhibit FF Owner Accessibility Certifcation
Form CORP
Form LLC
Form LP
Form Q Rent Roll Addendum
Form 1 Project Rejection Form
Form 3 Developer Relocation Certification & Tenant Profile
Form 5 Construction Inspection Review

HOME/Tax Credit Application
HOME/TC Exhibit 1 Checklist
HOME/TC Exhibit 4 Site and Neighborhood Standards
HOME/TC Exhibit 4 Site and Neighborhood Standards (WORD)
HOME/TC Form M-7B Lead-Safe Housing Rule Applicability Form
HOME/TC Form M-8 Identity of Interest
HOME/TC Form M-8A Request for Identity of Interest
HOME/TC Form M-9 Debarment Certification
HOME/TC Form M-40 Site and Neighborhood Standards Certification
HOME/TC Form M-47T Tax Credit Eligibility Certification
HOME/TC Form M-52 Notice to Seller
HOME/TC Form M-53 Fair Housing - Developer Certification
Year 15 Current Properties
Program Information 2019 - 2011
LIHTC Market Studies
State Tax Credits

Please email questions regarding the Housing Tax Credit Program (LIHTC) to taxcreditquestions@schousing.com.