The following Qualified Allocation Plan (QAP) documents describe OHFA's prior procedures and policies for distributing Ohio's allocation of housing credits. They also describe procedures for federal tax credits that support quality affordable rental housing. For more information about the QAP, see Section 42(m) of the Internal Revenue Code.
If you have any questions concerning the following Qualified Allocation Plans, contact your regional representative.
As part of the QAP requirements Owners are required to alert OHFA of any changes to Owners, Management Companies, or General Partners. For more details, please review the information on the compliance forms page.
QAPs from 2020 to Current
- 2024 4% LIHTC Qualified Allocation Plan (470 KB Adobe PDF File)
- 2024 4% LIHTC QAP FAQ (305 KB Adobe PDF File)
- 2024-2025 9% LIHTC Qualified Allocation Plan – Amended (668 KB Adobe PDF File)
- 2024-2025 9% LIHTC QAP Frequently Asked Questions (464 KB Adobe PDF File)
- 2024 9% LIHTC QAP Ex Parte Discussion Policy Submissions (1.83 MB Zip File)
- SFY2024 Ohio LIHTC Guidelines (264 KB Adobe PDF File)
- SFY2024 OLIHTC FAQ (175 KB Adobe PDF File)
- 4% LIHTC Qualified Allocation Plan (470 KB Adobe PDF File)
- 2023 QAP Technical Amendment (978 KB Adobe PDF File)
- 2023 BGF Guidelines (712 KB Adobe PDF File)
- 2023 BGF FAQs (147 KB Adobe PDF File)
- 2022-2023 Qualified Allocation Plan – 2023 (1.03 MB Adobe PDF File)
- 2022 OHFA Additional Credits Policy (216 KB Adobe PDF File)
- 2022-2023 QAP Frequently Asked Questions (245 KB Adobe PDF File)
- 2022-2023 Qualified Allocation Plan – 2022 (1.03 MB Adobe PDF File)
- 2022 BGF Guidelines (1.99 MB Adobe PDF File)
- 2022 BGF FAQs (189 KB Adobe PDF File)
- 2020-2021 QAP – 2021 Technical Revisions (1.27 MB Adobe PDF File)
- 2021 OHFA Additional Credits Policy (822 KB Adobe PDF File)
- Additional Credit Policy - QAP Addendum (397 KB Adobe PDF File)
- FHAct50 Building Opportunity Fund
- 2020-21 Qualified Allocation Plan – 2020 (1.16 MB Adobe PDF File)
QAPs from 2010 to 2019
- 2018-19 Qualified Allocation Plan – 2019 Technical Revisions (1.06 MB Adobe PDF File)
- 2018-19 Qualified Allocation Plan – 2018 Round (24.66 MB Adobe PDF File)
- 2017 QAP Amendment (199 KB Adobe PDF File)
- 2016-2017 Qualified Allocation Plan – 2017 Round (1.80 MB Adobe PDF File)
- 2016-2017 Qualified Allocation Plan – 2016 Round (5.28 MB Adobe PDF File)
- 2015 Qualified Allocation Plan (1.18 MB Adobe PDF File)
- 2014 Qualified Allocation Plan (715 KB Adobe PDF File)
- 2013 Qualified Allocation Plan (1.54 MB Adobe PDF File)
- 2012 Qualified Allocation Plan (10.88 MB Adobe PDF File)
- 2011 Qualified Allocation Plan (4.02 MB Adobe PDF File)
- 2010 Qualified Allocation Plan (32.49 MB Adobe PDF File)
QAPs from 2000 to 2009
- 2009 Qualified Allocation Plan (3.5 MB Adobe PDF File)
- 2008 Qualified Allocation Plan (433 KB Adobe PDF File)
- 2007 Qualified Allocation Plan (2 MB Adobe PDF File)
- 2006 Qualified Allocation Plan (7.7 MB Adobe PDF File)
- 2005 Qualified Allocation Plan (808 KB Adobe PDF File)
- 2004 Qualified Allocation Plan (1 MB Adobe PDF File)
- 2003 Qualified Allocation Plan (983 KB Adobe PDF File)
- 2002 Qualified Allocation Plan (836 KB Adobe PDF File)
- 2001 Qualified Allocation Plan (3.7 MB Adobe PDF File)
- 2000 Qualified Allocation Plan (3.4 MB Adobe PDF File)
QAPs from 1990 to 1999
- 1999 Qualified Allocation Plan (658 KB Adobe PDF File)
- 1998 Qualified Allocation Plan (2.8 MB Adobe PDF File)
- 1997 Qualified Allocation Plan (2.6 MB Adobe PDF File)
- 1996 Qualified Allocation Plan (2 MB Adobe PDF File)
- 1995 Qualified Allocation Plan (2.5 MB Adobe PDF File)
- 1994 Qualified Allocation Plan (1 MB Adobe PDF File)
- 1993 Qualified Allocation Plan (2.7 MB Adobe PDF File)
- 1992 Qualified Allocation Plan (4.2 MB Adobe PDF File)
- 1991 Qualified Allocation Plan (640 KB Adobe PDF File)
- 1990 Qualified Allocation Plan (732 KB Adobe PDF File)
HDAP Guidelines
- 2023 HDGF Guidelines (442 KB Adobe PDF File)
- 2023 Multifamily Underwriting Guidelines (315 KB Adobe PDF File)
- 2023 Design & Architectural Standards (855 KB Adobe PDF File)
Standard Policies & Guidelines
- E-Signature Policy (228 KB Adobe PDF File)
- Automated Clearing House (ACH) Policy (818 KB Adobe PDF File)
- 2024 Fee Schedule by Program (56 KB Adobe PDF File)
- LIHTC Rental Underwriting Guidelines (241 KB Adobe PDF File)
- Design & Architectural Standards (669 KB Adobe PDF File) Effective 1/1/24
- OHFA Average Income Policy (215 KB Adobe PDF File)
- Guidelines Clarification:
- Guidance Regarding Substantial Rehabilitation and PCNAs for 2021 Projects (84 KB Adobe PDF File)
- December 2022 Cost Containment Guidance (226 KB Adobe PDF File)
- 2022 Cost Containment Guideline (194 KB Adobe PDF File)
- Paperless gypsum board has been in OHFA Design and Architecture Standards since 2018
- Clarification to 2018 and 2019 projects required to comply with Aging-In-Place defined by the 2018/2019 QAP
- Previously Approved Versions:
- 2023 Design & Architectural Standards (862 KB Adobe PDF File)
- 2023 Multifamily Underwriting Guidelines (319 KB Adobe PDF File)
- Limited Scope Rehabilitation Sustainability Standards (305 KB Adobe PDF File)
- Archive Version: 2022 Multifamily Underwriting Guidelines (375 KB Adobe PDF File)
- Archive Version: 2022 Design & Architectural Standards (461 KB Adobe PDF File)
- Archive Version: 2021 Multifamily Underwriting Guidelines (409 KB Adobe PDF File)
- Archive Version: 2021 Design & Architectural Standards (528 KB Adobe PDF File)
- Archive Version: 2020 Multifamily Underwriting Guidelines (347 KB Adobe PDF File)
- Archive Version: 2020 Design & Architectural Standards (322 KB Adobe PDF File)
- Archive Version: 2019 Multifamily Underwriting Guidelines (10.81 MB Adobe PDF File)
- Archive Version: 2019 Design & Architectural Standards (2.31 MB Adobe PDF File)
- Archive Version: 2018 Multifamily Underwriting & Implementation Guidelines (5.70 MB Adobe PDF File)
- Archive Version: 2018 Design & Architectural Standards (1.45 MB Adobe PDF File)
HDAP Guidelines from 2020 to Current
- 2023 4% LIHTC with BGF Guidelines (717 KB Adobe PDF File)
- 2022 Bond Gap Financing (BGF) Guidelines (1.98 MB Adobe PDF File)
- 2021 Bond Gap Financing (BGF) Guidelines (1.95 MB Adobe PDF File)
- 2021 Housing Development Gap Financing Guidelines (516 KB Adobe PDF File)
- 2020 Housing Development Gap Financing Guidelines (327 KB Adobe PDF File)
HDAP Guidelines from 2011 to 2019
- 2019 Housing Development Gap Financing Guidelines (418 KB Adobe PDF File)
- 2018 Housing Development Assistance Programs Guidelines (6.21 MB Adobe PDF File)
- 2017 Housing Development Assistance Programs Guidelines (10.05 MB Adobe PDF File)
- 2016 Housing Development Assistance Programs Guidelines (631 KB Adobe PDF File)
- 2015-2016 Housing Development Gap Financing Guidelines (341 KB Adobe PDF File)
- 2014 Housing Development Gap Financing Guidelines (325 KB Adobe PDF File)
- 2014 Bond Gap Financing Guidelines (332 KB Adobe PDF File)
- 2013 Housing Development Gap Financing Guidelines (950 KB Adobe PDF File)
- 2013 Bond Gap Financing Guidelines (273 KB Adobe PDF File)
- 2011-2012 Bond Gap Financing Guidelines (145 KB Adobe PDF File)
- 2011 Housing Development Gap Financing Guidelines (1.20 MB Adobe PDF File)
- Discount to Market Rent (111 KB Excel File)
- Grocery Stores (198 KB Excel File)
- Medical Clinics (32 KB Excel File)
- Minority Concentration (30 KB Excel File)
- Pharmacies (200 KB Excel File)
- Public Libraries (58 KB Excel File)
- Public Parks (63 KB Excel File)
- Racially Mixed Area (32 KB Excel File)
- Ohio 2024-2025 USR Opportunity Index (103 KB Excel File)
- High Need Counties (32 KB Excel File)
- Low Poverty Areas (293 KB Excel File)
- Medical Clinics (29 KB Excel File)
- Pharmacies (196 KB Excel File)
- Public Libraries (53 KB Excel File)
- Public Parks (59 KB Excel File)
- Public Schools (198 KB Excel File)
- RECAP Tracts (144 KB Excel File)
- Supermarkets (231 KB Excel File)
- Underserved Counties (102 KB Excel File)
- Very Low-Income Households (280 KB Excel File)
- New Affordability: Central City Housing Pool Instructions (1.12 MB Adobe PDF Files)
- Interactive Map
- New Affordability: Metro/Suburban Housing Pool Instructions (1.08 MB Adobe PDF Files)
- Interactive Map
- New Affordability: Rural Housing Pool Instructions (1.09 MB Adobe PDF Files)
- Interactive Map
- Service Enriched Housing Pool Instructions (1.12 MB Adobe PDF Files)
- Interactive Map