2027 Low-Income Housing Tax Credit (LIHTC) program

Aug 7

The Missouri Housing Development Commission (MHDC) has announced that applications for the 2027 Low-Income Housing Tax Credit (LIHTC) program are due by the close of business on Friday, August 7, 2026.

The LIHTC program is the primary tool used to finance the development and preservation of affordable rental housing across Missouri. Developers, nonprofit organizations, and housing partners seeking 2027 tax credit allocations should begin preparing application materials now and review MHDC requirements and timelines carefully.

Deadline: Friday, August 7, 2026 (Close of Business)

The LIHTC program plays a critical role in expanding affordable housing opportunities and leveraging private investment to support housing development throughout Missouri.

Low-Income Housing Tax Credit (LIHTC)

This program provides federal and state tax credits to investors in affordable housing through an annual competitive application process. Once approved, the credit can be used each year for 10 years and is allocated to developers, who may then sell it to raise equity to construct or acquire and rehabilitate affordable rental housing.

The Qualified Allocation Plan (QAP) sets forth the selection criteria, federal preferences and MHDC priorities for application selection. This plan is revised annually.

Congress has delegated the administration of the Low-Income Housing Tax Credit to state housing agencies to assure that good quality housing would be available where it is most needed. MHDC is charged not only with the allocation of credit, but also with assuring compliance with the regulations. This includes the performance of a physical inspection of the property and a review of management and occupancy procedures during the compliance period and the extended use period.

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