Arkansas · State Subsidy Center

Arkansas affordable housing finance.

ADFA is Arkansas's state development finance authority, allocating federal LIHTC, issuing multifamily and single-family bonds (including the ADFA Bond Guaranty Program), administering federal HOME, NH.

State HFA
ADFA
Arkansas Development Finance Authority
Tax credit programs
Federal LIHTC
Federal LIHTC via ADFA; no broad state LIHTC. ~$9M annual federal 9% allocation.
State housing trust funds
AR Housing Trust Fund
Arkansas Housing Trust Fund administered by ADFA
State rental assistance
TBRA · Limited statewide
Tenant-Based Rental Assistance through ADFA; primarily federal admin
2026 PAB cap
~$412M
Per-capita $135 × 3.05M population
FHLB district
FHLBDal
FHLB of Dallas

The Arkansas housing-finance ecosystem

Arkansas's housing pipeline draws on a mix of state agencies, federal pass-through programs, and local frameworks. Programs span the full spectrum: low-income rental, supportive housing for special-needs populations, workforce / missing-middle housing, homelessness prevention, first-time homebuyer assistance, mixed-use redevelopment, and disaster recovery. Below is a directory of every currently-active state-level and major-local program, organized by administering agency.

State Development Finance Authority

Arkansas Development Finance Authority (ADFA)

ADFA is Arkansas's state development finance authority, allocating federal LIHTC, issuing multifamily and single-family bonds (including the ADFA Bond Guaranty Program), administering federal HOME, NHTF, CDBG-DR pass-throughs, and operating Arkansas's primary first-mortgage homebuyer programs. Arkansas receives approximately $9 million in 9% LIHTC annually.

Federal 9% LIHTC

Competitive · Rental

ADFA allocates Arkansas's federal 9% LIHTC ceiling — approximately $10.4 million in 2026 following OBBBA's 12% increase (up from $9M historical). Annual competitive QAP cycle begins in March; awards announced at July ADFA Board meeting.

IRC § 42 · ADFA Deep-dive coming soon

4% LIHTC + Bonds

Non-competitive · Bonds

Non-competitive 4% LIHTC available for developments financed with tax-exempt bonds approved by ADFA's Board. Applications accepted year-round.

IRC § 42(h)(4) · ADFA Deep-dive coming soon

Arkansas Housing Trust Fund

State capital subsidy

Arkansas's state-funded housing trust fund administered by ADFA. Supports affordable rental and homeownership development.

Ark. Code § 15-5-1701 · ADFA Deep-dive coming soon

HOME Investment Partnerships

Federal pass-through

ADFA administers Arkansas's HOME allocation, primarily for multifamily rental development paired with LIHTC.

42 U.S.C. § 12701 · ADFA Deep-dive coming soon

National Housing Trust Fund (NHTF)

Federal pass-through · ELI

ADFA administers Arkansas's NHTF allocation for housing serving extremely-low-income households.

12 U.S.C. § 4568 · ADFA Deep-dive coming soon

CDBG Disaster Recovery

Federal disaster recovery

Arkansas CDBG-DR allocations including $59 million (2025) for Benton, Cross, and Pulaski Counties for tornado and severe weather recovery.

HUD CDBG-DR · ADFA Deep-dive coming soon

Tenant-Based Rental Assistance (TBRA)

Federal · Rental assistance

ADFA-administered HOME-funded tenant-based rental assistance program providing direct rental assistance to eligible low-income households for housing in the private rental market.

24 CFR Part 92 · ADFA Deep-dive coming soon

ADFA Bond Guaranty Program

Credit enhancement · Risk mitigation

ADFA-administered bond guaranty program backed by the ADFA Bond Guaranty Reserve Fund, providing credit enhancement that helps lower-rated issuers access tax-exempt bond markets.

Section 811 Project Rental Assistance

Operating subsidy · Disability

ADFA administers Arkansas's HUD Section 811 PRA allocation for extremely-low-income persons with disabilities.

42 U.S.C. § 8013 · ADFA Deep-dive coming soon

Permanent Supportive Housing

Supportive housing · Coordinated

ADFA capital subsidy for permanent supportive housing combined with operating subsidies from Arkansas Department of Human Services and Department of Health.

ADFA · AR DHS Deep-dive coming soon

ADFA Move-Up Loan

Homeownership · Below-market mortgage

ADFA's first-mortgage product offering below-market rates through participating lenders. Available to first-time and certain repeat homebuyers.

ADFA Down Payment Assistance (ADDI)

Homeownership · Forgivable DPA

ADFA's American Dream Downpayment Initiative-derived DPA program providing forgivable second-mortgage assistance combinable with ADFA first mortgages.

ADFA Mortgage Credit Certificate

Homeownership · Federal tax credit

Federal income-tax credit for eligible first-time buyers equal to a percentage of mortgage interest paid annually.

IRC § 25 · ADFA Deep-dive coming soon
Other State & Local Programs

Little Rock, NW Arkansas, and other state programs

Little Rock and Northwest Arkansas (Bentonville, Fayetteville, Springdale) operate substantial local affordable housing programs, with NW Arkansas's rapid growth driving recent investment.

City of Little Rock Affordable Housing

Local subsidy

Little Rock operates affordable housing programs through the Housing and Neighborhood Programs Department supporting multifamily and homeownership development.

City of Little Rock Deep-dive coming soon

Northwest Arkansas Affordable Housing

Regional · Local trust funds

Benton and Washington Counties (Bentonville, Fayetteville, Springdale, Rogers) operate local affordable housing programs supplementing ADFA's statewide activity. NW Arkansas's rapid growth has driven significant recent affordable housing pipeline.

NW Arkansas counties Deep-dive coming soon

Arkansas Historic Rehabilitation Income Tax Credit

State tax credit · Historic rehab

Arkansas state historic tax credit for rehabilitation of certified historic structures. Pairs with federal HTC and 4% LIHTC for adaptive-reuse housing developments.

Ark. Code § 26-51-2201 Deep-dive coming soon

How Arkansas programs typically combine

Programs combine differently depending on what you're building. A short reference of representative stacks across the program-type spectrum:

  • Statewide 9% LIHTC (most common): 9% LIHTC + Arkansas Housing Trust Fund + HOME + NHTF.
  • 4% LIHTC + bonds: 4% LIHTC + ADFA bonds + ADFA Bond Guaranty + state HTF.
  • Disaster recovery rental: CDBG-DR + 4% LIHTC + ADFA bonds.
  • Permanent supportive housing: 9% LIHTC + Section 811 PRA + ADFA supportive housing + AR DHS operating.
  • Historic adaptive reuse: Federal HTC + Arkansas Historic TC + 4% LIHTC + ADFA bonds.
  • First-time homebuyer: ADFA Move-Up Loan + ADDI DPA + MCC.

Post-OBBBA implications

  • Permanent 12% LIHTC increase: Arkansas's annual 9% LIHTC ceiling is permanently larger starting 2026.
  • 25% PAB financed-by test: for bonds issued after December 31, 2025, materially expanding the pipeline of 4% LIHTC deals that can be supported per dollar of bond volume cap.
  • Permanent OZ designations: Qualified Opportunity Zone designations gain permanence; Rural OZ provisions may apply in qualifying portions of the state.
  • Section 45L / 179D termination (June 30, 2026): Developers pursuing energy-efficient construction should accelerate placed-in-service dates.

This is educational reference material for affordable-housing practitioners, not legal, tax, financial, or investment advice. State program details, funding levels, and rules change frequently — consult the relevant state agencies and qualified counsel before structuring any transaction. See Disclaimer.