Ohio · State Subsidy Center

Ohio affordable housing finance.

OHFA is Ohio's state housing finance agency, allocating federal and state LIHTC, issuing multifamily revenue bonds, and administering federal and state housing trust funds.

State HFA
OHFA
Ohio Housing Finance Agency
Tax credit programs
Federal LIHTC · State LIHTC
Federal LIHTC + Ohio LIHTC (state credit, ~$100M annually)
State housing trust funds
OHTF
Ohio Housing Trust Fund (county recorder document recording fee-funded)
State rental assistance
Limited statewide
Section 8 HCV via local PHAs
2026 PAB cap
~$1.59B
Per-capita $135 × 11.78M population
FHLB district
FHLBC
FHLB of Cincinnati

The Ohio housing-finance ecosystem

Ohio'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 Finance Agency

Ohio Housing Finance Agency (OHFA)

OHFA is Ohio's state housing finance agency, allocating federal and state LIHTC, issuing multifamily revenue bonds, and administering federal and state housing trust funds. Ohio created a state low-income housing tax credit program in 2022, making it one of the more recent additions to the state-LIHTC landscape (current cap ~$100 million annually). OHFA's 2026-2027 9% LIHTC QAP was board-approved September 2025.

Federal 9% LIHTC

Competitive · Rental

OHFA allocates Ohio's federal 9% LIHTC ceiling — approximately $40.2 million in 2026 following OBBBA's 12% increase. Awards through annual competitive QAP scoring with set-asides for nonprofit, supportive housing, and rural.

IRC § 42 · OHFA Deep-dive coming soon

4% LIHTC + Multifamily Revenue Bonds

Non-competitive · Bonds

Non-competitive 4% LIHTC paired with OHFA-issued multifamily revenue bonds. Recent OHFA Board approvals include $13.82 million in Multifamily Housing Revenue Bonds for senior housing developments.

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

Ohio LIHTC (State Credit)

State tax credit · ~$100M annually

Ohio's state LIHTC program, enacted in 2022 with approximately $100 million in annual allocation authority. Pairs with federal LIHTC to deepen affordability and close gaps. Awards announced together with federal LIHTC through OHFA's QAP process.

ORC § 175.16 · OHFA Deep-dive coming soon

Housing Development Gap Financing (HDGF)

Gap loan · 4% LIHTC

OHFA's primary gap financing for 4% LIHTC + bond deals. Provides subsidies that close the capital gap when 4% LIHTC equity and bond debt are insufficient. Annual round announced in 2026.

Housing Development Loan (HDL)

Gap loan · 9% LIHTC

OHFA's gap-loan program for 9% LIHTC deals. Used to close construction-period and permanent-financing gaps on competitive 9% LIHTC awards. Pairs with state and federal LIHTC plus federal HOME funding.

Ohio Housing Trust Fund (OHTF)

State trust fund · Document recording fees

Ohio's state housing trust fund, funded through county recorder document recording fees. Provides flexible funding for affordable housing development, homeownership, and supportive housing across the state. Administered by OHFA.

ORC § 174.05 · OHFA Deep-dive coming soon

HOME Investment Partnerships

Federal pass-through

OHFA administers Ohio's HOME allocation, primarily deployed for multifamily rental development paired with LIHTC and for owner-occupied rehabilitation.

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

National Housing Trust Fund (NHTF)

Federal pass-through · ELI

OHFA administers Ohio's NHTF allocation for development serving extremely-low-income households (≤30% AMI).

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

Section 811 Project Rental Assistance

Operating subsidy · Disability

OHFA administers Ohio's HUD Section 811 PRA allocation, providing project-based rental assistance for extremely-low-income persons with disabilities.

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

Bond Gap Financing

Bond program complement

Companion gap-financing product designed to complement 4% LIHTC + bond deals where additional subordinate debt is needed beyond HDGF.

OHFA Single-Family First Mortgage

Homeownership · Below-market mortgage

OHFA's single-family first-mortgage products through 150+ participating lenders. Includes Your Choice! conventional and government mortgages.

OHFA Grants for Grads

Homeownership · Recent graduates

Targeted homeownership program for recent college graduates relocating to or remaining in Ohio. Offers below-market rates and DPA to retain workforce talent.

OHFA Mortgage Tax Credit (MCC)

Homeownership · Federal tax credit

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

IRC § 25 · OHFA Deep-dive coming soon

OHFA Down Payment Assistance

Homeownership · DPA

OHFA's DPA programs providing 2.5% or 5% of purchase price in forgivable second-mortgage assistance pairing with OHFA first mortgages.

Department of Development & Other State Programs

Ohio Department of Development & related agencies

Ohio's Department of Development administers federal CDBG and state-funded economic development and historic preservation programs that interact substantially with housing development. Ohio also operates a Welcome Home Ohio program supporting workforce housing and community revitalization.

CDBG (state-administered)

Federal pass-through · Non-entitlement

Ohio Department of Development administers federal CDBG for non-entitlement Ohio communities — typically smaller cities and rural counties not receiving direct HUD allocations.

42 U.S.C. § 5306 · OH DOD Deep-dive coming soon

Ohio Historic Preservation Tax Credit

State tax credit · Historic rehab

25% state historic tax credit for rehabilitation of certified historic structures. Frequently paired with federal HTC and 4% LIHTC for adaptive-reuse housing developments. Caps allocated competitively through quarterly rounds.

ORC § 149.311 · Ohio History Connection Deep-dive coming soon

Welcome Home Ohio

Workforce housing · Rehabilitation grants

State-funded grant program supporting acquisition, rehabilitation, and resale of vacant residential properties for workforce affordable homeownership. Targets communities with significant vacant housing inventory.

Move Ohio Forward Demolition Grant

Brownfield · Blight removal

State-funded demolition program addressing distressed and blighted properties, frequently a predicate for affordable housing redevelopment on cleared sites.

CDBG Disaster Recovery

Disaster recovery

Ohio CDBG-DR allocations for tornado, flood, and storm recovery in declared-disaster areas.

HUD CDBG-DR · OH DOD Deep-dive coming soon
Local Housing Programs

Major Ohio city/county housing programs

Cleveland, Columbus, Cincinnati, and several Ohio counties operate substantial local housing programs and bond issuance authorities in parallel with OHFA.

City of Cleveland Affordable Housing

Local subsidy · Land bank

Cleveland's housing programs operate in partnership with the Cuyahoga Land Bank, which acquires distressed and abandoned properties for redevelopment. Major source of acquisition funding for Cleveland-area affordable housing.

City of Cleveland · Cuyahoga Land Bank Deep-dive coming soon

Columbus Affordable Housing Trust

Local trust fund

City of Columbus operates an affordable housing trust supporting multifamily and homeownership development through the Department of Development. Recently voter-approved bond authorizations have expanded local capacity.

City of Columbus Deep-dive coming soon

Cincinnati Affordable Housing Trust Fund

Local trust fund

City of Cincinnati's affordable housing trust fund supports gap subsidies for affordable rental and homeownership development within city limits.

City of Cincinnati Deep-dive coming soon

Greater Cleveland-area Bond Issuance

Local bonds

Cuyahoga County and several Cleveland-area authorities issue tax-exempt bonds for multifamily affordable housing development as alternatives to OHFA conduit issuance.

Cuyahoga County Deep-dive coming soon

How Ohio 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 + Ohio state LIHTC + OHFA HDL + Ohio Housing Trust Fund.
  • 4% LIHTC preservation/rehab: 4% LIHTC + OHFA Multifamily Revenue Bonds + HDGF.
  • Historic adaptive reuse: Federal HTC + Ohio Historic Preservation TC + 4% LIHTC + bonds.
  • Supportive housing: OHFA 9% LIHTC + state LIHTC + OHTF + Section 811 PRA.
  • Rural development: USDA Section 538 + 4% LIHTC + OHFA HDL + OHTF.
  • First-time homebuyer: OHFA Your Choice! mortgage + Down Payment Assistance + Mortgage Tax Credit.

Post-OBBBA implications

  • Permanent 12% LIHTC increase: Ohio'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.