Federal Low-Income Housing Tax Credit (LIHTC) Compliance

LIHTC

2023 - 9% LIHTC Round Taxable Bond Financing

2025 9% LIHTC Round Frequently Asked Questions

2025 9% Round Construction Only Taxable Bond Product Summary

2025 9% Round Construction-to-Permanent Taxable Bond Product Summary

2025 9% Round Permanent-Only Taxable Bond Product Summary

DOH Funding Parameters for the 2025 9% LIHTC Round

2025 - Hybrid Financing Structure Guidelines

Summary of Changes to LIHTC Guidelines

2024 and 2025 - LIHTC Guideline

2024 - 9% LIHTC Round FAQs

2025 - LIHTC 9% Award List

2025 - LIHTC 9% Applicant List

2025 – 9% Round Preliminary Applications Received

2024 - LIHTC 9% Award List

2024 - LIHTC 4% Board Approvals

2024 - LIHTC 9% Applicant List

2024 - 9% Round Preliminary Applications Received

2024 and 2025 - Hybrid Financing Structure Guideline

2023- LIHTC 4% Board Approval Q4

9% Construction Only Loan Product Summary

9% Construction to Permanent Loan Product Summary

9% Permanent Only Loan Product Summary

Opportunity Fund Program Guidelines

DOH Funding Parameters and Process for the 2024 9% LIHTC Round

2024 and 2025 LIHTC Qualified Allocation Plan (QAP)

2024 and 2025 - LIHTC Glossary of Terms

2024 and 2025 - Opportunity Map Guideline

2024 and 2025 - Supportive Housing Guideline

2023 - 9% LIHTC Round FAQs
9/13/2022 - 10/31/2022

2023 - 9% LIHTC Round FAQs Part 2
10/31/2022 - 12/12/2022

2023 - 9% LIHTC Round FAQs Part 3
12/12/2022 - 12/21/2022

2022_Fall_Development_Engagement_Process

2022 - Development Engagement Process
The Fall 2022 Development Engagement Process is for the preliminary application(s) for the 9% LIHTC round.

2023 - LIHTC 9% Award List

2023 - LIHTC 9% Applicant List

2023 - 9% LIHTC Round Preliminary Applications Received in 2022

2022 - 9% LIHTC Round FAQs
10/13/2021 - 11/13/2021

2022 - 9% LIHTC Round FAQs
11/13/2021 - 12/10/2021

Multifamily_Rental_Housing_Program_Guideline_2024-2025

2024 and 2025 Multifamily Rental Housing Program Guideline

2022 and 2023 - LIHTC Qualified Allocation Plan (QAP) - FINAL
This QAP was approved by Governor Lamont on July 30, 2021.

2022 - CHFA Taxable Bond LOI Process

DOH Funding Parameters and Process for 2022 for the 2022 9% LIHTC Round

2022 - LIHTC Overview Session Slides - presentation held October 13, 2021
Listen to Audio: https://www.chfa.org/about-us/chfa-audio-video-publications/

2022 and 2023 - LIHTC Guideline

2022 and 2023 - LIHTC Glossary of Terms

2022 and 2023 - Supportive Housing Guideline
Written for owners and developers of affordable multifamily housing with funding from CHFA and/or DOH.

2022 and 2023 - Hybrid Financing Structure Guideline

2020 - LIHTC Qualified Allocation Plan (QAP) - FINAL
This QAP was approved by Governor Lamont on August 20, 2020.

2020 Cost Certification Preparation Guideline and Workbook
This form is to be used by CPAs to prepare and submit the General Contractor's and Mortgagor's LIHTC Cost Certifications to CHFA.

2020 - LIHTC Glossary of Terms

2020 - LIHTC Guideline

2020 - Multifamily Rental Housing Program Guideline

2020 - Hybrid Financing Structure Guideline

2020 - CHFA 9% Permanent Product for 2021 9% Round (Revised Date)

2020 - CHFA Taxable Bond Financing for Use with the 2021 9% Awards (Revised Date)

2020-2021 LIHTC FAQs

2020 - Supportive Housing Guideline
Written for owners and developers of affordable multifamily housing with funding from CHFA and/or DOH.

2020 - CHFA Opportunity Characteristics Guideline

2020 - LIHTC Overview Presentation

DOH_Funding_Parameters_and_Process_9-15.-2020

DOH Funding Parameters and Process for 2021 9% Round (REVISED 09-15-2020)

2019 - LIHTC Qualified Allocation Plan (QAP) - FINAL
This QAP was approved by Governor Lamont on September 25, 2019.

DOH Funding Parameters and Process for 2020 9% Round (REVISED10/2/19)

2019 - LIHTC Overview Presentation

2019 - LIHTC FAQs

2019 - Supportive Housing Guideline
Written for owners and developers of affordable multifamily housing with funding from CHFA and/or DOH.

2019 - LIHTC Guideline

2019 - LIHTC Glossary of Terms

2019 - Opportunity Characteristics Guideline

CHFA_Taxable_Bond_Financing_terms_and_docs_2020

2019 - CHFA Taxable Bond Financing for Use with the 2020 9% Awards

2019 - LIHTC Qualified Allocation Plan (QAP) - FINAL

2018-2019 9% LIHTC Round FAQs

2018-2019 9% LIHTC Round FAQs 2

2018 - LIHTC Overview Presentation

2018 - LIHTC Qualified Allocation Plan (QAP) - FINAL
This QAP was approved by Governor Malloy on August 7, 2018.

2018 - CHFA Taxable Bond Financing for Use with the 2019 9% LIHTC Awards

2018 - LIHTC Guideline

2018 - Opportunity Characteristics Guideline

2018 - Cost Certification Workbook
This form is to be used by CPAs to prepare and submit the General Contractor's and Mortgagor's LIHTC Cost Certifications to CHFA.

2018 - Supportive Housing Guideline
Written for owners and developers of affordable multifamily housing with funding from CHFA and/or DOH.

2018 - LIHTC Glossary of Terms

Appraisal Market Study Guidelines
The intent of these Guidelines is to provide an overview with respect to measuring and evaluating the value of real estate being considered for CHFA mortgage financing and/or an allocation of LIHTCs.

2018 - LIHTC Award List - 9%

2018 - LIHTC 9% Applicant List
This chart lists the developments which applied in 2017 for 2018 9% Federal Low-Income Housing Tax Credits.

2017 - LIHTC Qualified Allocation Plan (QAP) - FINAL
This QAP was approved by Governor Malloy on July 19, 2017.

2017 - LIHTC Guideline

2017 - LIHTC FAQs

2017 - LIHTC FAQs 2

2017 - Opportunity Characteristics Guideline

2017 - LIHTC Glossary of Terms

2017 - Supportive Housing Guideline
Written for owners and developers of affordable multifamily housing with funding from CHFA and/or DOH.

2017 - LIHTC Overview Session Presentation

2017 - Cost Certification Workbook
This form is to be used by CPAs to prepare and submit the General Contractor's and Mortgagor's LIHTC Cost Certifications to CHFA.

2017 - Cost Certification Preparation Guideline

2017 - CHFA Taxable Bond Financing for Use with 9% LIHTC Round

42(m) Review Process

2017 - LIHTC Award List - 9%

Cost_Certification_Preparation_Guideline_-_07-25-16

2016 - Cost Certification Preparation Guideline

LIHTC Carryover Allocation Agreement

LIHTC Extended Low-Income Housing Commitment

2022 - LIHTC 9% Applicant List

2022 - 9% LIHTC Round Preliminary Applications Received in 2021

2021 - LIHTC 9% Award List

2021 - LIHTC 9% Applicant List
This chart lists the developments which applied in 2020 for 2021 9% Federal Low-Income Housing Tax Credits.

2020 - LIHTC 9% Award List

2020 - LIHTC 9% Applicant List
This chart lists the developments which applied in 2019 for 2020 9% Federal Low-Income Housing Tax Credits.

2019 - LIHTC 9% Award List

2019 - LIHTC 9% Applicant List
This chart lists the developments which applied in 2018 for 2019 9% Federal Low-Income Housing Tax Credits.

2016 - LIHTC 9% Applicant List
This chart lists the developments which applied in 2016 for 2017 9% Federal Low-Income Housing Tax Credits.

2016 - LIHTC Points by Categories 2016 v 2015

2016 - LIHTC Guideline

2016 - LIHTC QAP FAQs

2016 - Opportunity Characteristics Guideline
Intended to inform Opportunity Areas for purposes of scoring incentives identified in the 2016 LIHTC Qualified Allocation Plan (QAP), and other programs as may be necessary.

2016 - LIHTC QAP FAQs #3

2016 - LIHTC QAP FAQs #2

2016 - Glossary of Terms

2016 - Supportive Housing Guideline
For owners and developers of affordable multifamily housing with funding from CHFA and/or DOH, to provide information necessary to include permanent supportive housing units in their developments.

2016 - LIHTC Overview Session Final

2016 - Opportunity Characteristics Guideline Locational Guide Map
Intended to inform Opportunity Areas for purposes of scoring incentives identified in the 2016 LIHTC Qualified Allocation Plan (QAP), and other programs as may be necessary.

2016 - LIHTC Qualified Allocation Plan
This QAP was approved by Governor Malloy on August 8, 2016.

2016 - LIHTC Award List - 9%

2015 - LIHTC 9% Applicant List

2015 - LIHTC Qualified Allocation Plan
This QAP was approved by Governor Malloy on August 27, 2015.

2015 - LIHTC Guideline

2014 - LIHTC Qualified Allocation Plan
This QAP was approved by Governor Malloy on September 26, 2014.

2014 - LIHTC Award List - 9%

2014 - LIHTC 9% Applicant List

2013 - LIHTC Award List - 9%

2013 - LIHTC 9% Applicant List

2013 - LIHTC Qualified Allocation Plan
This QAP was approved by Governor Malloy on August 16, 2013.

StateBondCommissionReviewGuidelinesUpdate05-14

State Bond Commission Guideline
This document is applicable to all entities seeking an allocation of Private Activity Bonds ("PAB") from the Office of Policy and Management ("OPM"). OPM refers to CHFA for review of proposals.

FINAL_May_2025_Attachment_(QAP_Public_Hearing)

REDLINE 2026 AND 2027 QAP

The Connecticut Housing Finance Authority (CHFA) monitors the compliance of developments that have received tax credits under the Federal Low-Income Housing Tax Credit (LIHTC) Program in the state of Connecticut. The LIHTC program is contained within § 42 of the Internal Revenue Code (26 U.S.C. § 42) as a tax incentive program to stimulate investment in affordable housing. In return for tax credits, developments must follow specific compliance requirements for at least 15 years.

CHFA has contracted with Spectrum Enterprises (www.spectrumlihtc.com) to perform LIHTC compliance monitoring in Connecticut. Findings of noncompliance are reported to the Owner in the form of a noncompliance letter. The Owner will be allowed at least 30 days to correct instances of noncompliance. CHFA retains the responsibility of reporting noncompliance to the IRS on IRS Form 8823. Tax Credits can be lost or recaptured if program regulations are violated.

Please consult the current Qualified Allocation Plan for more detailed information on LIHTC compliance.