The New Hampshire 2027-2028 Qualified Allocation Plan (QAP) was approved by the NH Housing Board of Directors and Governor Ayotte and is effective as of March 16, 2026. All financing applications for Low-Income Housing Tax Credits (4% and 9%) received on or after this date are subject to the requirements of this plan. 

The QAP is available at this link, along with supporting materials, including: 

  •  NH Housing Opportunity Index (for points) 
  • Qualified Locations (for points) 
  • Rural Towns (for basis boost) 
  • Community Center Areas (CCA) (for points)