State Affordable Housing Programs — All 50 States
Every state Housing Finance Agency, every QAP, every state-level subsidy program. Each guide covers the HFA, current QAP scoring, set-asides, per-capita and small-state LIHTC allocations, bond programs, gap financing, and deal-relevant deadlines. Built for developers, syndicators, and consultants working across multiple markets.
The four largest LIHTC markets
More than 40% of national LIHTC activity flows through California, New York, Texas, and Florida. Start here if you're working multi-state, or jump straight to your market in the directory below.
Browse all 51 jurisdictions
Each state guide covers the Housing Finance Agency, current QAP scoring criteria, set-asides, per-capita and small-state allocations, deal pipeline, and state-specific gap financing programs. State pages roll out through 2026 — Brief and Pro subscribers get access as each goes live.
State programs FAQ
Quick answers to the questions practitioners ask most when they're working across multiple state markets.
What's the difference between a state HFA, a QAP, and a state subsidy program?
The Housing Finance Agency (HFA) is the state entity that allocates federal LIHTC dollar-amount authority and runs state housing programs. The Qualified Allocation Plan (QAP) is the rulebook the HFA publishes each year that defines how 9% credits are scored and awarded. State subsidy programs are gap-financing tools the HFA or another state agency offers in addition to federal LIHTC — trust funds, state tax credits, soft-loan programs, etc.
Do all states have the same allocation per-capita LIHTC?
Yes — the per-capita multiplier and small-state floor are set in Section 42 and updated annually by IRS Revenue Procedure. For 2026 the per-capita multiplier is $3.416 and the small-state floor is $3,953,600 (Rev. Proc. 2025-32, reflecting the OBBBA permanent 12% boost). Each state then decides how to set-aside, prioritize, and award that authority through its QAP.
Which states have their own state Housing Tax Credit?
Roughly two dozen states maintain a state LIHTC program that piggybacks on or supplements federal LIHTC, with significant variation in size, structure, and timing. Each state guide details the local credit, the application process, and how it pairs with federal credits.
Do Brief and Pro subscribers get access to all state guides?
Yes — the full state library is free to read. Pro ($129/mo) layers on the tools: the live data feed, financial models, AI Q&A, and 30 AI questions/day.
Brief and Pro subscribers get every state guide.
State pages roll out priority-first based on subscriber demand. The full library is free to read — sign up free to vote on which state gets built next, and upgrade to Pro ($129/mo) for the tools.