Nevada · State Subsidy Center

Nevada affordable housing finance.

The Nevada Housing Division (within the Department of Business and Industry) is Nevada's state housing finance agency, allocating federal LIHTC, issuing multifamily and single-family bonds, administer.

State HFA
NV Housing Division
Nevada Housing Division (within Department of Business & Industry)
Tax credit programs
Federal LIHTC
Federal LIHTC via Nevada Housing Division; no broad state LIHTC
State housing trust funds
NV Account for Affordable Housing
Nevada Account for Affordable Housing (real estate transfer tax-funded)
State rental assistance
Limited statewide
Primarily federal Section 8 admin via local PHAs
2026 PAB cap
~$431M
Per-capita $135 × 3.19M population
FHLB district
FHLBSF
FHLB of San Francisco

The Nevada housing-finance ecosystem

Nevada'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 Housing Department

Nevada Housing Division

The Nevada Housing Division (within the Department of Business and Industry) is Nevada's state housing finance agency, allocating federal LIHTC, issuing multifamily and single-family bonds, administering federal HOME, NHTF, ESG pass-throughs, and operating Nevada's primary first-mortgage homebuyer products.

Federal 9% LIHTC

Competitive · Rental

Nevada Housing Division allocates Nevada's federal 9% LIHTC ceiling — approximately $10.9 million in 2026 following OBBBA's 12% increase. Annual competitive QAP process.

IRC § 42 · NV Housing Division Deep-dive coming soon

4% LIHTC + Multifamily Bonds

Non-competitive · Bonds

Non-competitive 4% LIHTC paired with Nevada Housing Division-issued multifamily revenue bonds.

IRC § 42(h)(4) · NV Housing Division Deep-dive coming soon

Account for Affordable Housing (AAH)

State trust fund · Real estate transfer tax

Nevada's state-funded housing trust fund supported by a portion of the real estate transfer tax. Provides flexible funding for affordable housing development and tenant-based assistance.

NRS § 319.500 · NV Housing Division Deep-dive coming soon

HOME Investment Partnerships

Federal pass-through

Nevada Housing Division administers Nevada's HOME allocation, primarily for multifamily rental development paired with LIHTC.

42 U.S.C. § 12701 · NV Housing Division Deep-dive coming soon

National Housing Trust Fund (NHTF)

Federal pass-through · ELI

Nevada Housing Division administers Nevada's NHTF allocation for housing serving extremely-low-income households.

12 U.S.C. § 4568 · NV Housing Division Deep-dive coming soon

CDBG (state-administered)

Federal pass-through · Non-entitlement

Nevada Housing Division administers federal CDBG for non-entitlement Nevada communities.

42 U.S.C. § 5306 · NV Housing Division Deep-dive coming soon

Section 811 Project Rental Assistance

Operating subsidy · Disability

Nevada Housing Division administers Nevada's HUD Section 811 PRA allocation for extremely-low-income persons with disabilities.

42 U.S.C. § 8013 · NV Housing Division Deep-dive coming soon

Emergency Solutions Grant (ESG)

Federal · Homelessness

Nevada Housing Division administers Nevada's federal ESG allocation for emergency shelter, rapid rehousing, and homelessness prevention.

24 CFR Part 576 · NV Housing Division Deep-dive coming soon

Permanent Supportive Housing

Supportive housing · Coordinated

Nevada Housing Division capital subsidy for permanent supportive housing combined with operating subsidies from Nevada Division of Public and Behavioral Health.

NV Housing Division · DPBH Deep-dive coming soon

Home Is Possible

Homeownership · Below-market mortgage + DPA

Nevada's flagship single-family homebuyer program — Home Is Possible — providing below-market first mortgages bundled with DPA. Includes Home Is Possible For Heroes (veterans, military, first responders) and Home Is Possible For Teachers variants.

NV Housing Division Deep-dive coming soon

Nevada 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 · NV Housing Division Deep-dive coming soon
Other State & Local Programs

Las Vegas / Clark County, Reno, and Nevada local programs

Las Vegas, Clark County, Reno, and Washoe County operate substantial local affordable housing programs given Nevada's high housing costs and significant homelessness populations.

Las Vegas / Clark County Affordable Housing

Local subsidy

Las Vegas and Clark County operate substantial affordable housing programs through the Southern Nevada Regional Housing Authority and local trust funds.

City of Las Vegas · Clark County Deep-dive coming soon

City of Reno Affordable Housing

Local subsidy

Reno's affordable housing programs combining federal HOME and CDBG resources with local affordable housing trust fund support.

Nevada Historic Preservation Tax Credit

State tax credit · Historic rehab

Nevada state historic tax credit for rehabilitation of certified historic structures. Pairs with federal HTC for adaptive-reuse housing developments.

NRS § 361.084 Deep-dive coming soon

Southern Nevada Homelessness Continuum

Homelessness response · Multi-jurisdictional

Southern Nevada multi-jurisdictional Continuum of Care addressing homelessness across Las Vegas, North Las Vegas, Henderson, and Clark County, with coordinated state-administered ESG and CoC funding.

Southern Nevada CoC Deep-dive coming soon

How Nevada 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: 9% LIHTC + Account for Affordable Housing + HOME + NHTF.
  • 4% LIHTC + bonds: 4% LIHTC + Nevada Housing Division bonds + AAH.
  • Permanent supportive housing: 9% LIHTC + AAH + DPBH operating subsidy + Section 811 PRA.
  • Las Vegas / Reno affordable rental: Local affordable housing trust + 9% LIHTC + AAH + state programs.
  • Homelessness response: ESG + CoC operating + Southern Nevada Homelessness Continuum + AAH.
  • First-time homebuyer: Home Is Possible mortgage + DPA + MCC.

Post-OBBBA implications

  • Permanent 12% LIHTC increase: Nevada'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.