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
- 2024-2025 Qualified Allocation Plan – First Draft (797 KB Adobe PDF File) New
- 2024-2025 Qualified Allocation Plan – First Draft Redline (1.3 MB Adobe PDF File) Redline
2022-2023 QAP
- 2022-2023 Qualified Allocation Plan (1.03 MB Adobe PDF File)
- 2022 OHFA Additional Credits Policy (216 KB Adobe PDF File)
- 2022-2023 Qualified Allocation Plan (1.03 MB Adobe PDF File)
- 2022-2023 QAP Frequently Asked Questions (245 KB Adobe PDF File) Updated 1/25/23
- 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
2020-2021 Qualified Allocation Plan – 2021 HTC Round
- 2021 OHFA Additional Credits Policy (822 KB Adobe PDF File)
- 2020-2021 QAP – 2021 Technical Revisions – Board Approved (1.27 MB Adobe PDF File)
- Additional Credit Policy - QAP Addendum (397 KB Adobe PDF File)
QAPs from 2010 through 2021
- 2020-2021 Qualified Allocation Plan – 2021 Technical Revisions (1.27 MB Adobe PDF File)
- 2020-21 Qualified Allocation Plan (1.16 MB Adobe PDF File)
- 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 through 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 through 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)
Previous HDAP Guidelines
- 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)
HDAP Guidelines from 2011 through 2020
- 2020 Housing Development Gap Financing Guidelines (327 KB Adobe PDF File)
- 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)