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.

Please submit your questions regarding Housing Tax Credits (LIHTC) via email to: taxcreditquestions@schousing.com.

2021 Qualified Allocation Plan (QAP)
Appendix C - Palmetto Opportunity Index
2021 Application Schedule - 11/24/2020
2021 9% Tax Credit Preliminary Applications List - 2/22/2021
2021 9% Tax Credit Preliminary Applications Point Scores - 3/18/2021
2021 9% LIHTC Applications List - 6/1/2021
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
QAP Comments

2021 9% LIHTC Preliminary Application Workshop Presentation
2021 Tax Credit Preliminary Application
Exhibit A Preliminary Application Checklist

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 Schedule - Updated 3/18/2020
2020 Tax Credit Application
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

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
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.