The HTC 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.
2018-2019 Qualified Allocation Plan
- 2018-19 Qualified Allocation Plan – Final Draft (1.57 MB Adobe PDF File)
- 2018-19 Qualified Allocation Plan – Final Draft (1.70 MB Adobe PDF File) Redline Version
- Design & Architectural Standards – Final Draft (432 KB Adobe PDF File)
- Limited Scope Rehabilitation Standards - Final Draft (388 KB Adobe PDF File)
- Kirwan USR Opportunity Map
- 2018 QAP Data – Final Draft (311 KB Excel File)
- Transition Aged Youth Priority Letter – Application Form (382 KB Adobe PDF File) New
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 below.
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 below.
- HOME Program and Community Housing Development Organizations
- Housing Development Assistance Programs – Bond Gap Financing
- Housing Development Loan Program
- Multifamily Bond Program
- Multifamily Lending Program
- Ohio Section 811 Program
- Ohio Department of Medicaid Subsidy Demonstration
Applications and Forms
All standard documents will be required by OHFA when applying for resources.
- Guide to Calculating Proximity to Positive Land Uses (787 KB Adobe PDF File)
- Local Development Priority Letter Template (970 KB Word File)
Questions and correspondence regarding the Housing Tax Credit program may be directed to
Programming and Policy Questions: QAP@ohiohome.org
Project-Specific Questions: KBanyai@ohiohome.org
Planning, Preservation and Development
Ohio Housing Finance Agency
57 East Main Street
Columbus, Ohio 43215