Low Income Housing Tax Credit Program

The Low-Income Housing Tax Credit is a credit against federal income tax liability each year for 10 years for owners and investors in low-income rental housing. The amount of tax credits is based on reasonable costs of development, as determined by THDA, and the number of qualified low-income units. more . . .

Announcements and Updates:

January 6, 2012 – 2012 LIHTC Final Application and Attachments
January 6, 2012 – 2012 LIHTC Initial Application and Attachments
January 5, 2012 – 2012 LIHTC QAP as submitted for approval by Governor Haslam
December 14, 2011 – Amended 2011 LIHTC QAP
November 7, 2011 – DRAFT 2012 LIHTC Qualified Allocation Plan
November 4, 2011 – Notice of 2012 LIHTC Qualified Allocation Plan Public Hearing
October 28, 2011 – 2012 LIHTC Forward Commitments
September 30, 2011 – UPDATED Competitive LIHTC Ranking Showing 2012 Forward Commitments
September 28, 2011 – 2011 LIHTC Carryover Application and Attachments
September 13, 2011 – Important Notice Regarding September 27, 2011 Tax Credit Committee Meeting
August 29, 2011 - Exhibit B - Construction Schedule
August 10, 2011 – 2011 LIHTC ATTACHMENT 30 AT FINAL
August 10, 2011 – 2011 LIHTC ATTACHMENT 30 AT RESERVATION
August 9, 2011 – 2010 Carryover Qualification Test Documents
August 4, 2011 – CORRECTED 2011 Competitive Low-Income Housing Tax Credit Preliminary Ranking
August 1, 2011 – Preliminary Proposed Changes to 2012 LIHTC and Multifamily Bond Programs
July 19, 2011 – Summary of Developer Forum for 2012 Multifamily Programs
June 24, 2011 – Announcement of 2012 Multifamily Development Forum
March 10, 2011 – Preliminary 2011 LIHTC Applicant List (NOTE: Allocation Request, Set-Aside, & Unit data is preliminary)
February 15, 2011 – REVISED LIHTC Attachment 23 A/B: Confirmation of Community Revitalization Plan
February 14, 2011 – Clarification Regarding Tie Breaker Calculation for 2011 Low-Income Housing Tax Credit Applications
February 2, 2011 – Updated 2011 Initial Application and Attachments
February 1, 2011 – 2011 LIHTC (including Section 1602 and TCAP) Final Application and Attachments
January 18, 2011 – Listing of Approved Market Study Providers
January 7, 2011 – Low-Income Housing Tax Credit 2011 Qualified Allocation Plan and Exhibits
December 28, 2010 – 2011 Multifamily Development Application Workshop Information
November 30, 2010 – IMPORTANT Information Regarding 10% Test and 30% Test Documentation
November 10, 2010 – IMPORTANT Information Regarding 10% Test and 30% Test Requirements
October 7, 2010 - REVISED Section 1602 Phase II Loan Agreement
October 4, 2010 – LIHTC Carryover Application for 2010
September 30, 2010 – Regarding Action by THDA Board of Directors on September 28, 2010
September 30, 2010 - 2009 Carryover Qualification Test Documents
September 20, 2010 - 2010 Low Income Housing Tax Credit Final Application
August 30, 2010 - Notice of Public Hearing Regarding Draft 2011 LIHTC QAP
August 23, 2010 - Regarding Amendment to 2010 LIHTC QAP
August 18, 2010 – REVISED Attachment 30 (Architect Certification)
August 2, 2010 - 2010 Competitive LIHTC Program Preliminary Ranking
July 6, 2010 - Update Regarding 2010 Competitive Tax Credit and 2010 Section 1602 Phase II Notifications
July 1, 2010 – Notice of Special Tax Credit Committee Meeting
April 23, 2010 – Notice of Special Tax Credit Committee Meeting
March 30, 2010 - 2010 LIHTC Applicant Listing
March 12, 2010 – Attachments 17, 21, & 26 for 2010 LIHTC Initial Applications
March 9, 2010 – LIHTC / Section 1602 Phase II Initial Application Attachment 20
March 4, 2010 – LIHTC 2010 QAP
February 26, 2010 – LIHTC / Section 1602 Phase II Initial Application
November 16, 2009 - Reminder regarding Carryover requirements for Section 1602/TCAP recipients
October 20, 2009 - Notice of 2010 LIHTC QAP Public Hearing
October 9, 2009 – Modifications to Land Ownership/Leasing Requirements for 2008 competitive LIHTC Recipients
October 8, 2009 – Modifications to 10% Test Requirements for 2008 competitive LIHTC Recipients
October 1, 2009 - 2009 Carryover Application
September 9, 2009 – Summary of Developer Forum for 2010
August 28, 2009 - Memo Regarding Developments Combining MTBA, LIHTC, and TCAP
August 27, 2009 - Regarding Reservation Fees and Building Permits
August 19, 2009 - CORRECTED 2009 LIHTC Preliminary Ranking
July 24, 2009 - THDA Board Action Regarding the 2007, 2008, & 2009 QAPs
June 4, 2009 -- 2009 LIHTC Final Application
June 4, 2009 -- Attachment 30 Form of Architect's Certification, Placed in Service
June 4, 2009 -- Attachment 30 Form of Architect's Certification, Reservation
May 5, 2009 -- Update on 2009 LIHTC Program
May 5, 2009 -- Listing of 2009 competitive LIHTC Initial Applications
April 7, 2009 -- 2009 LIHTC Initial Application
April 2, 2009 -- 10% test materials for 2008 allocations
March 30, 2009 -- Update on 2009 LIHTC Program
March 19, 2009 -- THDA Board of Directors Action Regarding the 2009 LIHTC Process
March 19, 2009 -- THDA Board of Directors Action Regarding 2009 Exchange Applications
2009 QAP and Exhibits
2009 Exchanges
Tax Exemption for LP and LLC with LIHTC