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Low Income Housing Tax Credit

The Low Income Housing Tax Credit (LIHTC) program provides an incentive for the production or rehabilitation of affordable rental housing. Property owners receive federal income tax credits for up to 10 years based on capital investment and level of commitment to low-income tenancy.

Am I Eligible?

Developers of qualified low-income housing, as defined by the Internal Revenue Code (Section 42) may apply.  To learn more about Low Income Housing Tax Credits, download the Program Template.

How to Apply?

LIHTCs are awarded annually through a competitive application process according to NDHFA’s Qualified Allocation Plan.


Updated 6/24/2019: 2020 Allocation Plan
Exhibit A
2019 Allocation Plan
2019 Project Award List
2018 Allocation Plan
2018 Applicant List
2018 Project Award List
2017 Allocation Plan
2017 Applicant List

Additional Resources

Income Limits
Income Averaging Policy
Minimum Housing Rehabilitation and Property Standards
Master Project List


Contact the Planning and Housing Development Division at (701) 328-8080 or (800) 292-8621.

Discrimination in Housing - ND Dept. of Labor and Human Rights