Past Program Guidelines

  • Qualified Allocation Plan

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.


2024-2025 9% LIHTC QAP Draft


2022-2023 QAP



2020-2021 Qualified Allocation Plan – 2021 HTC Round


QAPs from 2010 through 2021


QAPs from 2000 through 2009


QAPs from 1990 through 1999